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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

Executive action
CEOs are now taking public stands on ethical issues that have nothing to do with their firms’ bottom lines. But does CEO activism actually change public opinion and policies? And what are its risks and rewards?

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.

Should your brand take a stand?

Public relations consultant Giles Fraser offers advice on lending your company's support to ethical causes.

Doing the right thing: today's boards are taking a closer look at corporate culture

An interview with Brian Christensen, executive vice president of global internal audit at Protiviti, and Tracey Keele, partner of internal audit and enterprise risk services at KPMG LLP. Topics they discuss include the efforts of boards of directors to manage corporate culture; the factors that should be considered to understand culture such as the drivers of conduct, expectations, and curiosity; and the role of internal audit to make organisations understand their culture.

Business conduct: the leverage for a performance advantage

The article suggests several business conduct practices designed to foster a healthy ethical culture where senior managers demonstrate ethical leadership and raise the level of performance. The practices suggested include defining the board's expectations of the compliance and ethics program and communicating them into every day terms and practices, aligning conduct with a culture of integrity and transparency and nurturing stakeholder trust to enhance reputation.

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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.

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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