This paper provides a useful literature search and review of mainly UK literature from 1989 onwards on the purpose and values of business. His review on the purposes of business includes the major works on corporate social responsibility, social auditing, stakeholding, and Christian perspectives. Higginson concludes that there is no unanimous view on the purpose of business, the main division being between those who see the main purpose as financial and those who believe that business also has a wide social role. This is not surprising and indeed a healthy debate is welcomed. What is more worrying, however, is the conclusion that:

'Among protagonists on both sides, there is a notable reluctance to tolerate the views of the other.' (p.32)

In reviewing literature on the values of business, Higginson includes company codes, integrity, leadership, and culture. He also highlights the efforts of four companies in the development of values. These are Shell, SmithKline Beecham, United Biscuits and Body Shop International.

Higginson concludes that the full range of values can be found in discussions of business ethics, integrity being the most prominent. However, Higginson suggest that companies need to be able to respond to the question 'Why should I subscribe to this or that value?' The answer will require them to engage with philosophical and theological ideas.

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