Many theories have been proposed in order to prove that there could be a difference in the ethical norms in different countries. What is customary in Italy is not so in Switzerland, the norms in the United States are different from those in Colombia, in Japan from those in Thailand , in Israel from those in Iraq, in South Africa from those in Nigeria, and so on. It is evident that there are various nuances in the practice of business ethics in all the countries ofthe world, but there are very few differences in the ethical concepts in the world. In the same manner that it was possible to establish the universal human rights of the UN, that the democratic principles are universal, and that the ecological norms are known throughout the world, even if they are not applied universally, it is possible to define universal norms of ethics in business and particularly of ethics in the relations between companies and stakeholders.
KeywordsNigeria Colombia Iraq
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