The report discusses the importance of balancing profit pursuit with responsible management of risks for businesses. The authors argue that the pursuit of profit does not necessarily correspond with sustainable success and that businesses must find ways to ensure that the rewards they seek are supported by sensible management of risks. The report also highlights the ethical and behavioral factors that must be addressed in order to achieve this balance. The authors are from ACCA, a global body for professional accountants that aims to offer business-relevant qualifications to people of application, ability, and ambition. The organization's core values include opportunity, diversity, innovation, integrity, and accountability, and it seeks to develop capacity in the profession and encourage the adoption of global standards.