Directors of organizations are not solely tasked with generating profits. According to the principles of Corporate Social Responsibility (CSR) and corporate governance outlined in the CIPS L3M6 framework, directors have a broader responsibility that includes promoting ethics, fairness, transparency, and accountability. These elements are integral to sustainable business practices and are expected in dealings with internal stakeholders (e.g., employees) and external stakeholders (e.g., suppliers, communities). The focus on profit alone neglects the social and environmental dimensions of sustainability, which are critical for long-term organizational success and reputation. This aligns with the modern view of corporate governance, where directors must balance economic objectives with ethical and sustainable practices.