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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

Creating and implementing an ethics policy
(ICSA, 2014)
This eBook guides readers through the process of formulating, writing and implementing the optimal ethics policy for their organisation. It provides a framework for understanding business ethics and the attendant issues.

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

Featured article

Creating an ethical culture
When companies value ethical performance, misconduct is substantially lower. Dori Meinert covers ways HR departments can inspire and empower employees at all levels to act ethically.

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


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.

Showing 4 of 15 items

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.

An understanding of the differences between internal and external auditors in obtaining information internal control weaknesses

Article argues that the 'employee identity' of internal auditors can be beneficial and may result in increased quality of internal control.

Ethical behaviour for management accountants

The ethics requirements for management accountants reflect their diverse responsibilities. Several professional organizations provide ethical guidance to help.

The Asset Manager's Dilema: How Smart Beta Is Disrupting the Investment Management Industry

Smart beta products are a disruptive financial innovation with the potential to significantly affect the business of traditional active management. They provide an important component of active management via simple, transparent, rules-based portfolios delivered at lower fees. They clarify that what investors need from their active managers is pure alpha-returns beyond those from static exposures to smart beta factors. To effectively position themselves for this evolution in active management, asset managers need to understand the mix of smart beta and pure alpha in their products, as well as their comparative advantages relative to competitors in delivering these important components.

Years later, Sarbanes-Oxley is part of how companies do business

Thirteen years since the Sarbanes-Oxley Act (SOX) was approved, it has become engrained in the way U.S. companies do business. The main ongoing challenges in complying with SOX relate to corporate whistleblowing and expanding into global markets.

Showing 4 of 18 items

Small Business Update

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

Boardroom and shareholder disputes


Boardroom and shareholder disputes can arise for many reasons. When they do it is important to understand the legal rights of all parties and the options available as well as the consequences of allowing things to get worse. However, there are some options which help to ease the pain.

Avoid shareholder & boardroom disputes


Disputes between shareholders, directors and business partners can arise for all sorts of reasons, from disagreements over the direction and development of a company to poor personal relationships. Conflicts of interest where individuals have interests in another business can also cause problems.

Create a workplace code of conduct


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.

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. Resources include a business integrity handbook and an anti-corruption toolkit for SMEs.

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 web chat or by email at library@icaew.com.

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