The ethical dilemmas encountered in business are often complex and stressful, and the dilemmas analysed in this report raise issues common to boards across the globe. Although reference is made to a UK regulatory context, including the UK Corporate Governance Code, many of the regulatory principles are applicable in other jurisdictions. The dilemmas could therefore easily be used outside the UK by tailoring the context and discussion accordingly, thus helping to embed ethical values and thinking into the day-to-day work of company directors wherever they may be based.
