The doctoral thesis examines 1) the management discourse of "responsibility" and 2) the management consulting business, resp., from the perspective of capitalist exploitation (Verwertung). The dissemination of a strategic Business Case-type ethics, particularly by consulting agencies, is described from ethical, historical and sociological angles as an effort to rhetorically realign growing demands for efficiency and legitimacy. What seems to be at stake is a renewed, reflexive rationalization of greed (avaritia) as a universal motive for action.The first part examines the exploitation of ?responsibility? in management discourse. It identifies the dominant Business Case argument as a novel type of utilitarian ethics, inside the business ethics canon (cf. chapter 2) and as it is spelled out in prominent ethical management concepts, particularly Corporate Citizenship, Governance, Responsibility and Sustainability (cf. chapter 3). Finally, the promise of this neo-utilitarian ethics to contain and synthesize, as a ?new capitalist spirit?, increasing demands for exploitation and sustainability, is being challenged (cf. chapter 4).The second part addresses the exploitation of management consulting. Starting with a discussion of core arguments from ?critical consulting studies? (cf. 5.2), a critical social theory of consulting is sketched which describes management consulting as a central agency of the capitalist knowledge economy (cf. 5.3).The closing chapter consolidates the prior analyses of responsibility and consulting. It sets out with a discussion of ?ethical management consulting? (cf. 6.2). Against this background, the thesis closes with an empirical case study examining the practice of CSR/Sustainability Consulting of Austrian SMEs (cf. 6.3).