In this speech at the Daystar Symposium (Nairobi, Kenya), Pollard notes that whereas the "theory of the firm" is often defined by the objective goal of maximizing profit, the "soul of the firm" should be considered the people the organization employs. Corporate success, therefore, requires that profit be considered alongside the development of character.
Pollard, C. William, "The Soul of the Firm (Nairobi, Kenya)" (1996). C. William Pollard Papers. 49.