Peter Drucker, a well-known management scholar, has said that companies should be evaluated on two basic dimensions: legality and profitability legality and responsibility customer satisfaction and profitability profitability and philanthropy consumerism and responsibility Peter Drucker, a well-known management scholar, has said that companies should be evaluated on two basic dimensions: legality and profitability legality and responsibility customer satisfaction and profitability profitability and philanthropy consumerism and responsibility.