Elena is the CEO of a small manufacturing firm. She is concerned with meeting the investment objectives of the firm's shareholders, which are at odds with the firm's CSR programs. Deep down, Elena's main concern is making sure the firm achieves a profit, which reflects an attitude that:

She reflects an attitude that resists the idea that firms need to acknowledge the impact of their actions on others.

Explanation:

CSR (short for Corporate social responsibility) describes the activities companies undertake which reflects their responsibilities to the public and not just shareholders.

Elena's attitude to business with any organisation should be aimed at promoting social wellbeing and not promote the interests of the firm's shareholders. Although there has been an evolution of how CSR has become fully integrated into business strategies by creating a balance between social and environmental concerns to enable profit sustainability.

Furthermore, Elena's concern to make profit shouldn't be at an expense to balancing social and environmental concerns.