Obligations of a company Any company may "feel" obligated towards several parties at once:


its shareholders
its employees
its customers
its partner companies (sub-contractors and suppliers)
its country and social environment (if it is based in one country)
(wo)mankind in general (present and/or future)
environment in general (locally and/or globally)


I wonder if this list is kind of complete - or if I've overseen important parties (what about the company itself as an economic subject?) - and more important: If there are schemes to display such obligations (traffic light rating system or pie charts - depending on obligation being an extensive or intensive property) - and where I can find them realized.
A company makes decisions that have positive NPV. No list will ever be completely exhaustive since obligations are not necessarily zero-sum.

How do you increase profits for the shareholders? Mostly by taking care of the customers. How do you win customers? One way is to portray your company as environmentally friendly. This, in turn, helps the (wo)mankind and the nation. Do you see how it all pretty much ties together?

Of course, for a given company, one thing may be more important than the other.