Profitability is considered as the prime driver of modern capitalist economies. Firms rely on sufficient profitability to
meet shareholders needs of “value and wealth maximization”. Although profitability and value maximization may
mean different things when argued theoretically, the two are expected to move in tandem because profitability is a
major and necessary condition and driver for maximizing the wealth of shareholders. In effect, firms cannot in practice
achieve sustainability without meeting the profitability dimension of modern business concern. But how do firms
achieve optimum profitability using all available opportunities and resources? Notice should be taken of the
operational definition of “optimizing profitability”. By optimizing profitability, firms should seek to make the best
values out of all available opportunities and resources taking due recourse to alleviate all choices that stand the
potential of wasting organisational resources. Will firms be considered as optimizing profitability in the face of
significant occupational health and safety related diseases, accidents and hazards?