While the concept of ethics generally covers the alliance of the moral values, the principle of ethics in the business life, however, covers the working ethics and occupational ethics, deals with the society,based work-related values and attitudes and evalutes these values holistically within the framework of the universal dimensions in all processes in connection with the products and services of the enterprises.

The business ethics deals with the issues such as justice, honesty and equality thoroughly in terms of the people living within the society and has a ‘guiding’ mission in line with these values.

The principles concerning the business ethics have a characteristic which is universal and valid for everyone. The code of business conduct, however, vary from person to person or from society to society and confronts us as a relative qualification.

The corporate companies are obliged to comply with the relevant instructions, procedures and rules by acting in compliance with the laws and regulation of the country, where they are located, for the activities that they carry out pursuant to the rules of business ethics.

The companies should conduct their relations with their customers, employees and all other stakeholders with the priorities of trueness and honesty by acting without giving priority to the personal interests instead of the corporate interests.

It is of great importance for the entreprises which are required to act within the framework of the legal and ethical fields to pay maximum attention to the confidentiality of the relevant persons and instutituions and the protection of the private information and to take its steps in this direction also by protecting the trade secrets, the information on the employee personal rights and other confidentiality agreements.