From Profit Primacy to Purpose Primacy: Colin Mayer's Concept

🇵🇱 Polski
From Profit Primacy to Purpose Primacy: Colin Mayer's Concept

📚 Based on

Prosperity: Better Business Makes the Greater Good
()
Oxford University Press

👤 About the Author

Colin Mayer

University of Oxford

Colin Mayer is Emeritus Professor of Management Studies at the Saïd Business School, University of Oxford. He researches corporate finance, governance, regulation, taxation, and the role of corporations in society. He is a Fellow of the British Academy. Notable works include 'Firm Commitment' and 'Prosperity'.

The Trusted Corporation: A Remedy for the Crisis of Trust

Contemporary capitalism is facing a profound crisis of meaning, resulting from the dominance of the Friedman doctrine. Colin Mayer proposes a revolutionary shift: transforming the corporation from a profit machine into a trustworthy institution. In a world of scarce natural and social resources, the trusted corporation becomes not only an ethical postulate but a technical necessity for stabilizing the system.

The Friedman Doctrine: A Category Error in the Theory of the Firm

Mayer identifies Friedman’s postulate—profit as the sole purpose of business—as a fundamental category error. It reduces the manager to a mere agent of the owner, ignoring the fact that the corporation is a legal fiction established for public purposes. The solution is the primacy of purpose: profit as a result, not a foundation. Mayer defines purpose as creating profitable solutions to the problems of people and the planet, rather than profiting from creating them.

Six Eras of the Corporation: The Evolution of Public Character

History shows a transition from royal chartered companies to today’s mindful corporation. In this sixth era, company value is built on algorithms and trust, which means traditional balance sheets hide real value and social costs. Mayer reminds us that the corporation exists by virtue of the law; therefore, the law has an obligation to define the conditions of its social legitimacy.

Fake Profits vs. Fair Profits: Technical Criteria

Mayer introduces a technical distinction between fake profits, generated through the destruction of resources, and fair profits. Fair profit is the surplus remaining only after the full restoration of Mayer’s six capitals: human, intellectual, material, natural, social, and financial. To ensure this, company law as a commitment device must enforce the fulfillment of the corporate purpose.

The Trusted Corporation: Pillars Protecting Against the Betrayal of Purpose

The foundations of the trusted corporation are mechanisms that block opportunism: stable ownership structures, a redefinition of fiduciary duties, and rigorous profit measurement. Mayer proposes a dividend block until a company proves its profit was not achieved at the expense of capital degradation. Purpose must become an inconvenient legal obligation rather than a marketing slogan.

Tax Neutrality Strengthens Capital Resilience

Systemic resilience is built through the tax neutrality of debt and equity, ending the preferential treatment of debt. Mayer also calls for purposeful regulation and the principle of functional equivalence: any institution performing banking functions must be subject to adequate rigors. This is crucial, as the NBFI sector (shadow banking) has grown to a size that threatens stability by externalizing risk to the entire community.

Anchor Owners Stabilize the Investment Horizon

The long-term vision is protected by anchor owners and industrial foundations, which hinder hostile takeovers by short-term capital. While critics of Mayer’s concept point to the risk of "purpose washing," the author responds: if a company cannot demonstrate the fairness of its profit, it cannot pay out dividends. This is the language of financial restriction that the stock market must accept to survive.

Scenarios for the Evolution of Capitalism in Business Opinion

Global business recognizes that the era of shareholder primacy is coming to an end. However, will the corporation resist the temptation of short-term gain? True change requires a revaluation of success: profit must become a metric of a duty well-fulfilled toward the world. As citizens, we must regain the ability to distinguish between real value and the accounting artifacts that shine at the expense of our collective future.

📄 Full analysis available in PDF

📖 Glossary

Doktryna Friedmana
Przekonanie, że jedyną społeczną odpowiedzialnością biznesu jest maksymalizacja zysku dla akcjonariuszy w granicach obowiązującego prawa.
Obowiązek powierniczy
Prawna i moralna powinność lojalnego dbania o interesy podmiotu, który powierzył menedżerowi zarządzanie swoimi zasobami.
Fake profits (fałszywe zyski)
Wynik finansowy, który wydaje się dodatni tylko dlatego, że nie uwzględnia kosztów degradacji kapitału naturalnego, społecznego czy ludzkiego.
Fair profits (uczciwe zyski)
Nadwyżka finansowa wypracowana dopiero po pełnym zabezpieczeniu, utrzymaniu i odtworzeniu wszystkich sześciu rodzajów kapitału firmy.
Eksternalizacja kosztów
Przenoszenie negatywnych skutków działalności firmy, takich jak zanieczyszczenie środowiska, na społeczeństwo bez ujmowania ich w rachunku wyników.
Allowance for Corporate Equity (ACE)
Mechanizm podatkowy zrównujący traktowanie kapitału własnego z długiem poprzez możliwość odliczania od dochodu fikcyjnego kosztu odsetkowego.

Frequently Asked Questions

How does Mayer's concept differ from the traditional Friedman doctrine?
Mayer reverses the vector of causality: profit is no longer an end in itself, but a natural by-product of solving the problems of people and the planet.
What does Colin Mayer mean by 'false profits'?
These are profits reported on balance sheets that arise from the destruction of natural or social capital that the company has not paid to replace.
What are the key capitals that create the true wealth of the company?
Mayer lists six capitals: financial, material, human, intellectual, social and natural, which must be protected from degradation.
What is the dividend lock postulate in Mayer's concept?
Payment to owners should only be possible after proving that the profit is 'fair', i.e. after covering the costs of maintaining all the company's capital.
Why is tax neutrality of debt and equity important for companies?
Current systems favor debt, leading to excessive leverage and fragility of companies; equalizing their status promotes more stable equity capital.

Related Questions

🧠 Thematic Groups

Tags: Colin Mayer Friedman's doctrine primacy of purpose fair profit false profit six capitals natural capital social capital fiduciary duty a conscious corporation tax neutrality dividend externalized costs business purpose financial accounting