Abstract

The purpose of this paper is to explore the appropriate assessment model for examining the relationship between corporate ethics and organizational performance. First, this study discusses the level of ethical cognition of employees, and then, discusses whether corporate ethics whatever internal and external factors are related to organizational performance. Also, this paper states the ethics of employees from the aspects of laws and regulations, employee’s interests, organizational mission, and so on. Company’s ability of implementing corporate ethics is also an important factor of affecting the practitioner’s cognition concerning about corporate ethics and further manipulating organizational business performance. Those companies with belief in doing good corporate ethics have created better organizational performance. The result findings of this study can benefit both academic researchers and practitioners gain new insights in quantifying organizational performance by focusing on the perspective of corporate ethics. JEL classification numbers: J53, L21, M10. Keywords: Corporate Social Responsibility, Business Ethics, Organizational Performance.

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