Officers and directors of a company are expected to act carefully in fulfilling their tasks. A director shall act in good faith, with the care an ordinarily prudent person in a like position would exercise under similar circumstances and in a manner he reasonably believes is in the best interest of the enterprise. The notion of profit would tend to go against the due care principle.
Source: ANDRESS, Mandy, Exam Cram CISSP, Coriolis, 2001, Chapter 10: Law, Investigation, and Ethics (page 186).