The principal objective of the article is to examine responsibility as a value helping to enhance the ability of organisation to deal with highly institutionalised environment in which it operates, and which has an impact on the decoupling process. The authors put forward a hypothesis that the development of the sphere of responsibility may support to deal with the complexity of organisation and its environment. To verify the hypothesis the review of literature was undertaken as the research method. Decoupling process is neither good nor bad although it bears ethical dilemmas. The results of the literature examination let to make the conclusion that responsibility is a value that allows organization to solve dilemmas resulting from the complexity and controversy of the decoupling phenomenon. The authors propose to concentrate on the individuals managing and co-forming the organisation in the light of responsibility.

DOI: https://doi.org/10.3846/bm.2020.588