The products and services that an organisation produces are the reason why it exists; timber merchants exist to sell timber, china factories to produce and sell china, holiday firms to sell holidays. These days, however, all businesses are expected to look and think beyond what they produce. Simply by existing and operating, they take upon themselves certain duties and responsibilities. These are not only to their customers, their employees and their shareholders, but also to the world as a whole: to its present inhabitants, to future citizens yet unborn and to the environment as a whole. There is a strong argument that all organisations today should seek to develop principles of conservation within all levels of business activity. This message has not yet been accepted by every country or by every firm, but it is becoming harder to ignore.