ICAEW.com works better with JavaScript enabled.

Business ethics

Developing ethical awareness and establishing an ethical culture are essential skills for business leaders. Use our selection of books, articles and links to find more information on business ethics.

The ICAEW ethics pages provide quick access to the ICAEW Code of Ethics, information on the APB's Ethical Standards on auditor independence and the most recent developments in ethics for the accountancy profession.

Contact the Technical helpline for advice on ethical dilemmas in both business and practice sectors, including guidance on interpretation and compliance with ICAEW regulations and the Code of Ethics. In addition to advice provided through the helpline, common topics are addressed in a series of ethics helpsheets and FAQs.

What's on this page?

  • eBooks
  • Online articles
  • Small Business Update
  • Useful links
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured eBook

Essentials of business ethics: creating an organization of high integrity and superior performance
Collins, Denis (Wiley, 2009)
The book provides practical 'how-to' examples and best practices on every area of managing ethics inside organisations. It lays down the foundation for creating a culture of high integrity and superior performance and offers advice relevant to every organisation or company.

You will need to be logged-in to the website to read this eBook.

Featured article

Mitigate, don't litigate!
Leadership Excellence, Nov 2013, p.19-20
How can companies reward whistleblowers for pointing out violations of the company principles? To support independent thinking and intellectual courage, encourage debate and seek out the minority opinion. Allow staff to state their views freely, without fear of reprisal.

You will need to be logged-in to the website to access the full range of articles available online.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users.

A to Z of corporate social responsibility: a complete reference guide to concepts, codes and organisations

An easy-to-use guide to the rapidly expanding field of corporate social responsibility.

Business ethics and values

Introduces students to the complexities and principles of ethical issues.

Business ethics: a case study approach

Explores issues relating to ethics and ethical behavior in organisations

Business ethics: the ethical revolution of minority shareholders

Looks at why and how companies do not act ethically towards their minority shareholders.

Doing business with China: avoiding the pitfalls

A guide to working with and within China.

Enron and world finance: a case study in ethics

An analysis of the Enron case from the point of view of corporate practice and ethics.

Essentials of business ethics: creating an organisation of high integrity and superior performance

A practical guide to managing ethics in organisations.

Managing for ethical-organizational integrity: principles and processes for promoting good, right, and virtuous conduct

Eethical-organisational integrity for students and business managers.

Managing international business in relation-based versus rule-based countries

An analysis of the relationship between markets and national business cultures.

Non-executive director's handbook

Guide to the responsibilities of non-executive directors.

QFinance: the ultimate resource

Essays and practical guides for the finance industry.

Responsible leadership

An introduction to business ethics.

Sustainable investing: the art of long-term performance

This book charts how sustainable investing has involved, what impact it has today, and what prospects are emerging for the years ahead.

The ICCA handbook of corporate social responsibility

Best practice guide to CSR for large companies.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Access to articles is provided subject to suppliers’ terms of use.

Mitigate, don't litigate!

How can companies reward whistleblowers for pointing out violations of the company principles?

The moral law within corporations

With their credibility and integrity professional accountants can play a big role in putting the conscience into corporations.

Managing risks: a new framework

In this article, Robert S. Kaplan and Anette Mikes present a categorisation of risk that allows executives to understand the qualitative distinctions between the types of risks that organisations face.

Creating an ethical culture

Dori Meinert covers ways HR departments can inspire and empower employees at all levels to act ethically.

Held to account

Accountants in business have an important role to play in helping develop and refine the conduct of their organisations.

Does your company have this document?

All organizations should have an employee code of conduct.

Director Remuneration: a gap in the disclosure rules

Martin Ward argues that despite the recommendations of the Greenbury report, a loophole still exists regarding disclosure of remuneration packages for outside directorships.

Imitating virtuous behaviors

The actions of top managers can drive an ethical culture in a company and affect how likely employees are to commit or report misconduct.

Ethical breakdowns

The article discusses the factors contributing to unethical behaviour in business.

Whistleblowers need encouragement, not roadblocks

The Dodd-Frank Act expanded existing whistleblower programs, providing cash rewards for significant information given to the SEC.

Practitioners: Beware the family affair

Accountants who work with families and family businesses must be mindful that conflicts of interest and preserving client confidentiality can be a cause for concern.

Small Business Update

Small Business Update is a monthly magazine for SMEs with articles covering the latest regulatory developments, practical advice and hot topics.

Create a workplace code of conduct

30-11-2010

A code of conduct can give your employees clear guidelines on what you expect of them, and help to maintain productivity, avoid grievances and give a good impression to customers and suppliers. Follow our steps to create and implement a workplace code of conduct.

Useful links

Business Ethics 
Online magazine for corporate responsibility. The publication provides information, opinion and analysis on issues related to ethical business practice and greater social responsibility in business.

EBEN-UK 
The UK arm of the European Business Ethics Network providing a forum for academics and practitioners to discuss and debate issues related to business ethics and enable dialogue on the role of business in society.

Ethical Trading Initiative 
An alliance of companies, voluntary organisations and trade unions which promotes ethical business practices and aims to 'improve the lives of workers in global supply chains'. The resources section provides access to reports and training materials.

Institute of Business Ethics 
The IBE, established as a charity in 1986, raises public awareness of the importance of doing business ethically, carries out research into good practice and ethical business conduct and delivers business ethics training and education. The resources section includes surveys and reports on ethical issues as well as resources for SMEs.

The International Business Ethics Institute (IBEI) 
A private, not for profit, nonpartisan, educational organisation founded in 1994 in response to the growing need for transnationalism in the field of business ethics. The IBEI is based in the US with an affiliate office in London.

International Business Leaders Forum (IBLF) 
An independent, not-for-profit global organisation established in 1990 which works "with companies on the sustainability and responsible business agenda".

Salz Review (2013) 
The Salz Review was commissioned by Barclays in 2012, as an independent external review of the bank's business practices, led by Anthony Salz. It makes 34 recommendations on culture, pay, governance, and restoring trust.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.