Comparative Business Ethics and Social ResponsibilityEmployees usually face difficult ethical situations. These ethical behaviors refer to the fair treatment of others, this specifically refers to: Being honest, Maintaining the trust of their employers, Following the rules and regulations put in place in organizations, Conducting oneself appropriately, Demonstrating loyalty to the the company and its associates (Weber, 2002). An ethical situation arises in a circumstance where a potentially negative ethical code is used to make a decision. In a situation where an employee is encouraged to inflate the expense account to meet their selfish needs, this would require careful consideration and determination of the most appropriate action to take. The decision made may be influenced either by individual moral development as a loyal employee or by the cultural values ​​established by the organization to regulate employee conduct. The majority of organizational leaders understand the importance of paying attention to ethical and social responsibility. is as vital as organizational issues such as paying attention to organizational costs, profits and overall growth of the organization. Unsurprisingly, the affiliation of a company's principles and social responsibility to its economic performance concerns both executives and management intellectuals, which has sparked a lively debate. Organizations are also eager to measure the non-financial factors that create value for the business. Researchers find, for example, that people prefer to work for companies that demonstrate high levels of ethics and social responsibility. This will therefore create a focus of attention and retain high quality human resources....... middle of article ......cial Exclusion and culture: the role of group norms, identity of group and equity, Anales de Psicologia: Special issue: Prejudice: sociodevelopmental perspectives • Wainryb, C and JG Smetana 2006, Moral development in culture: diversity, tolerance and justice, Handbook of Moral Development, NY: Wiley. • Killen, M., Mulvey, K., L., Richardson, C., Jampol, N. and Woodward, 2011, The accidental transgressor: testing theory of mind and moral knowledge in young children, Cognition• Pettigrew , F., 2008, How do intergroup contacts reduce prejudice? Meta-analytic tests of three mediators. European Journal of Social Psychology• Eisenberg, N., 2000, Emotion, regulation and moral development, Annual Review of Psychology• International Accounting Standards Committee 1995, International Accounting Standard London, International Accounting Standards Committee.