ABSTRACT
As described in previous chapters, the environment within which boards and organisations operate is full of ethical challenges. The day-to-day activities also present major ethical issues for boards to resolve. However, interestingly, our research revealed that most chairs and directors described ethical issues from a single point of reference. They focus their ethical attention on a certain type of risk at the board or the organisational levels. While doing so, they rarely consider other areas in which ethics is critical. Taking all the areas of concern suggested by our interviewees, we would like to suggest a different way of looking at ethics.
