First, the spiritual aspects of wealth creation are illustrated with the examples of the Grameen Bank (at the micro-level), the Matsushita philosophy (at the meso-level) and the values incorporated in the EU Treaties of Maastrich and Lisbon (at the macro-level). Then two extreme positions – the materialistic and the spiritualistic – are refuted, based on the “bodiliness” of the human person or the inseparable unity of body and mind. Subsequently, several notions of spirituality are discussed before adopting Judy Neal’s definition of expressing “the experience of a transformative connection” and commenting on the spiritual awakening among business practitioners and scholars in the last 30 years. Often, but not necessarily, spirituality in the workplace is related to religion. Finally, the Manifesto for a Global Economic Ethic and the Interfaith Declaration of International Business Ethics demonstrate what world religions can contribute to a common ethical ground for business in the global and pluralistic context.

The contents of corporate responsibility are drawn from Part One and Part Two of this book, namely the seven features of wealth creation and the 30 internationally recognized human rights, respectively. They substantiate the responsibilities of business organizations. The features are illustrated with corporate or public policy examples: Volkswagen, Wells Fargo, Medtronic, Grameen Bank, Donald Trump’s investment plans for infrastructure projects, Matsushita Electronic, Unilever Sustainable Living Plan and Rohner Textil AG. Respecting human rights follows the three criteria of no adverse human rights impact (advanced by the UN Guiding Principles on Business and Human Rights) and is described by several concrete examples. As for the addressees of corporate responsibility, the chapter rejects the shareholder view and argues for broadening the stakeholder approach by including society at large, future generations and nature.