Ethics comes from the Greek word ethos, which means custom or habit; as such it is based on the management of the environment. Over time ethics has become the habit and is based on the sustainable and equitable treatment of societies and may evolve over time. Professional accounting institutes, as well as other professional institutes, have codified codes of expected behaviour and conduct for their members. Organizations have a responsibility to act in a responsible manner to society as a whole.

Corporate Social Responsibility is the ongoing commitment by organizations to contribute to societal issues which can be undertaken with their on-going business activity, as well as other commitments that consider the positive needs of the community as well as society at large. Engaging in Corporate Social Responsibility (CSR) for organizations can benefit organizations in terms of their image with investors, as well as customers. CSR includes awareness and positive reaction to ensuring that materials used in the production of products are used in a manner that considers the environment, as well as workers. It includes consideration for the environment such as reduction of waste material and the reduction of the carbon footprint of an organization. According to Cone Communication/Echo Global Impact consumers are likely to which to a brand that is associated with a good cause. Consumers are starting to send a message to they want to do business with organizations that are socially responsible.