| List-I (Responsibilities of different sections of Society Towards Business) | List-II (Features) |
| (A) Responsibility of owner | 1. Controlling power |
| (B) Responsibility of investors | 2. Cooperation to the business |
| (C) Responsibility of employees | 3. Perform the duties |
| (D) Responsibility of professional institutions | 4. Provide education |
| 5. Marketing |