**Author details**

of the basic values of the business culture. Its leadership is based on the reputation that it has towards employees, clients and suppliers. Behaviour is therefore that which, effectively, can modify the values of the healthcare system, affecting the modes of perception themselves. The

The virtuous processes put in place in respect to moral behaviour can be interpreted and then,

The considerations proposed, even if remaining on an abstract level, permit the emphasis of some of the critical points related to the links between the mostly economic function carried out by the healthcare system and the problems of ethical and social relevance that emerge as

Ethics, in reality, is neither a norm nor a precept but, as opposed to an abstract idea, emerges

Reality, therefore, by now demonstrates how ethics and profit, in the long term, are fundamental elements for the success of an enterprise, two concepts inextricably linked by a single

The term "business ethics" is often spoken about as if to indicate a series of behaviour within a closed system. The enterprise is not, though, a closed system. Rather, it is open to the environment in which it exists and with which it interacts continuously. For this reason, the level of ethics that it can reach is directly correlated to that of the environment in which it operates. It is precisely by the continuous exchange between environment and enterprise that an "ethical

Since economic institutions consist of individuals organized among themselves, enterprises bring in requests, culture, morality and the values of the people involved. Rightly so, one speaks of ssthe relativity of ethical behaviour in both space and time" [29]. In fact, culture and requests are from different areas and countries with consequential diversity in the behaviour of individuals. Ethics present in the healthcare system cannot be the same as that found in the socio-economic contexts external to it. As the markets have expanded until they have merged into a single scenario in which nations or continents represent only a geographical declination, they have consequently reversed the relationships between production and consumption, passing from productive logic to that of satisfying clients in terms of greater services offered, correctness and transparency but, above all, the importance of image provided by the

The healthcare system is no longer capable of carrying out its activity without taking into consideration its own behaviour. Its outward image has become more and more important, even being, in some cases, a factor of success or failure. Just as analysts require clearer technical information in order to correctly evaluate the assets and financial situation, in the same

as fundamental elements of business assets, valid for the creation of value.

a consequence of decisions made by corporate governance.

health system regarding the satisfaction of health needs.

from the ability to recognize value and to not confuse it with price.

link with business performance is undeniable.

**5. Conclusion**

94 Social Responsibility

complex civil and economic merit.

model" can be created [28].

Ubaldo Comite

Address all correspondence to: ubaldo.comite@libero.it

University "Giustino Fortunato", Benevento, Italy
