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Business ethics

Use our selection of books, articles and links to help you develop an ethical business culture.

Visit the ICAEW ethics pages to read our Code of Ethics and learn about the latest developments in ethics for the accountancy profession.

Contact the Technical helpline for advice on ethical dilemmas in business or practice.

Read our ethics helpsheets for information on popular topics.

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

Cheating in business: A metaethical perspective
While most business ethics scholars consider that the very idea of cheating is indefensible on moral grounds, and quickly dismiss it as wrongdoing, this article proposes to fine-tune this conventional moral assessment by arguing that some forms of cheating can be justified - or at least excused.

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

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Cheating in business: A metaethical perspective

While most business ethics scholars consider that the very idea of cheating is indefensible on moral grounds, and quickly dismiss it as wrongdoing, this article proposes to fine-tune this conventional moral assessment by arguing that some forms of cheating can be justified - or at least excused.

Data ethics: risk management for the algorithmic age

The article discusses the risks posed by big data analytics to businesses. Topics covered include how big data analytics can harm individuals in ways such as privacy invasion, manipulation and bias, the threats that it can bring to individual consumers and to the reputation and brand of the companies, and the need for companies to educate themselves about human rights frameworks and other ethical philosophies when managing big data risks.

How to design an ethical organisation

Creating an ethical culture means thinking about ethics not simply as a belief problem but also as a design problem. The authors suggest four ways to make being good as easy as possible: Connect ethical principles to strategies and policies, keep ethics top of mind, reward ethical behavior through a variety of incentives, and encourage ethical norms in day-to-day practices.

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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.

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

Institute of Business Ethics (IBE)
The IBE raises public awareness of business ethics, conducts research into good practice, and delivers training and education. The resources section includes surveys and reports on ethical issues as well as guidance for SMEs.

The International Business Ethics Institute (IBEI)
A non-profit educational body that specialises in ethical practice for multinational organisations.

International Business Leaders Forum (IBLF)
The IBLF was established in 1990. It works with companies on sustainability and responsible business agendas. Resources include a business integrity handbook and an anti-corruption toolkit for SMEs.

The Salz Review (2013) 
An independent report commissioned by Barclays to review the bank's business practices. 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.

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