The article deals with socio-economic aspects of responsible behaviour of owners, entrepreneurs and managers in practice of economic transformation. As the starting point of defining the concept of responsibility serves the elaboration of basic theoretical economic, juristic, philosophical and ethical approaches. The validity of the hypothesis that private owner is invariably the responsible owner is examined. The article argues, that social responsibility isn´t the bare result of private property and that it heavily depends on appropriate institutions. The study proceeds to the institution of liability as realized in basic forms of business organizations. The liability is studied and viewed upon as a constitutive element of the market order. The responsibility is examined in the framework of rights and liabilities of entrepreneurs, partners, shareholders, managers and directors of corporations and business organizations.
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