Corporate Social Responsibility Impact

This assignment delves into the multifaceted impact of Corporate Social Responsibility (CSR) on business performance. It encourages a critical analysis of various CSR dimensions, such as ethical practices, environmental sustainability, and community engagement, and their influence on financial outcomes, brand reputation, and employee satisfaction. The assignment requires students to evaluate empirical research, identify key performance indicators, and draw conclusions about the effectiveness of CSR in enhancing organizational success.

Student : Anis Sahraoui
To analyse the impact of business ethics on organizational performance: In context of
Iceland Retail Company, UK

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Abstract
In the current scenario, the organization faces different challenges like unethical and illegal
business practices in the business transaction. Hence, the organization should use the code of
ethics to deal with the ethical challenges. It is evaluated that code of ethics is the set of moral
principle which is used by a corporation for right conduct with employees internally and
externally. This research uses mix research methods such as both qualitative and quantitative
research methods to complete the research in a specified time period. Further, both statistical
and descriptive data analysis is used to analyze the facts and figures regarding research issue.
From the findings, it is revealed that ethical conduct has an impact on the performance of the
organization. It is also found that there is a favourable relationship between business ethics and
organizational performance. At the last, it can be recommended that company should use a
different strategy to improve the business ethics within an organization as it will improve the
organizational performance.

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Table of Contents
Chapter 1: Introduction..................................................................................................................4
1.1 Background of the study.......................................................................................................4
1.2 Overview of the company.....................................................................................................5
1.3 Statement of problem............................................................................................................5
1.4 Reason for investigation.......................................................................................................6
1.5 Research aim and objectives.................................................................................................6
1.6 Research Question................................................................................................................7
1.7 Dissertation structure............................................................................................................7
Chapter 2: Literature Review.........................................................................................................8
2.1 Introduction..........................................................................................................................8
2.2 To explore the meaning and concept of business ethics.......................................................8
2.2.1. Ethics.............................................................................................................................8
2.2.2 Organization Performance.............................................................................................8
2.3 Critical Theoretical Literature Review.................................................................................9
2.3.1 The Employee Risk Triangle Theory.............................................................................9
2.3.2 The Stress Facilitation Theory.......................................................................................9
2.4 Empirical Literature Review..............................................................................................10
2.5 To address the impact of business ethics on organizational performance: in context of
Iceland, UK...............................................................................................................................12
2.6To recommend the strategy to promote the business ethics: in context of Iceland, UK.....14
2.7 Summary.............................................................................................................................16
Chapter 3: Research methodology...............................................................................................17
3.1 Introduction........................................................................................................................17
3.2 Research philosophy...........................................................................................................17
3.3 Research Approach.............................................................................................................18
3.4 Research Strategy...............................................................................................................18
3.5 Research Design.................................................................................................................19
3.6 Research Purpose................................................................................................................20
3.7 Data Collection Method......................................................................................................20
3.8 Sampling Procedure............................................................................................................21
3.9 Data Analysis Methodology...............................................................................................21
3.10 Ethical Consideration.......................................................................................................22
3.11 Reliability and validity of data.........................................................................................23
3.12 Research limitation...........................................................................................................23
3.13 Summary...........................................................................................................................23
Chapter 4: Findings.....................................................................................................................25
Article 1: Ethical commerce is in demand and on the rise.......................................................25
Article 2: SUPERMARKET ETHICS: ISSUES OLD AND NEW.........................................28
Article 3: Corporate Responsibility of Iceland.........................................................................32
Chapter 5: Interpretation and conclusion.....................................................................................36
Interpretation............................................................................................................................36
Conclusion................................................................................................................................40
Recommendation..........................................................................................................................41
References....................................................................................................................................42
Figure 1: Ethical spending in the UK.......................................................................................................26

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Figure 2: Data regarding business ethics in the UK.................................................................................26
Figure 3: Market share of Iceland Retail..................................................................................................28
Figure 4: Ethical spending in the UK.......................................................................................................29
Figure 5: Iceland Average Monthly Wage...............................................................................................31
Figure 6: Corporate Social Responsibility of Iceland..........................................................................33
Figure 7: Economic growth % of Iceland................................................................................................33
Figure 8: Consumer price index of Iceland..............................................................................................34

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Chapter 1: Introduction
1.1 Background of the study
In the earlier year, business ethics is essential for every organization to run their business in
long-term. Business ethics can be measured and conceptualized in different manners. In a
business environment, ethical principles and morals can affect the organizational performance.
Earlier studies depicted that business ethics can be favourably associated with the process by
which good conducts are implemented in the business. Moreover, business ethics entails the
demonstration of the high extent of reliability in business dealings. For implementing all facet
of business conduct, the company should focus on the conduct of individual and business
organization. The ethical issue is relating to the good conduct of a person within society but law
issue can create complexities within society to conduct bad and unethical behaviour. Laws can
be enforced by the court and state whereas ethics are enforced by professional codes and ethical
committees. Ethics is becoming an essential component of the business (Burrell, 2017). Under
the business, a person can access codes of ethics, a record of moral guidelines, and practices on
maintaining high levels and traced description of moral and ethical concern.
Business ethics is important to attract the customers with respect to company’s products thereby
sales and profit can be boost. It is also beneficial to attract investors and keep share price high
thereby defending the business from takeover. Business ethics play also important role to
influence the employees who want to work for company and reduce recruitment expenses.
This research uses three case study related to Iceland food Retail Company. These case studies
are Ethical commerce is in demand and on the rise, supermarket ethics: issues old and new and
Corporate Responsibility of Iceland. It is assessed that Iceland spends high amount on ethical
practices because it could be effective for them to gain their revenue. In addition, there are 33%

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of the consumers who prefer to buy from a brand because they believe that the company is
doing social and environmental good. There is issue regarding fair trade practices in the
supermarket. In this way, it is assessed that re-current matter among ethical customers may
generate the complexities for Iceland retailers. It is evaluated that Iceland retailer emphasized
on energy efficiency within their plan to protect the environment. It could be effective to attract
the customers towards their business and also helps to improve the business performance.
1.2 Overview of the company
Iceland Foods Ltd is a British supermarket chain which focuses on the selling the frozen foods
such as prepared meals and vegetables. It also sells the non-frozen grocery products like
produce dairy, meat, and dry goods. Further, the corporation has about 2.2% of share in UK
food sector. It is one of pace growing and most innovative retailer in the Britain. It is also
recognized as one of leading corporation in the UK because it has more than 40 franchised
stores across the Europe. The corporation has made a large alteration in its promotions. These
promotions show the corporate social responsibility of a company towards society (Iceland,
2017).
1.3 Statement of problem
There is a large number of an organization which faces different challenges like unethical
behaviour and illegal activities in a number of business dealings. A manager faces the issue of
assessing the impact of the critical conduct on the performance of organizations. Besides this,
there are several business managers who deal with ethical activities without showing a keen
interest in concern whether their action is right and inappropriate. Further, high extent of
employees develops the understanding of the terms of ethics in which high extent of obedience
can be highly insignificant. It is analyzed that UK society makes little care about the wealth and

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highly relied on the ethical practices of an organization. Business ethics focuses on studies of
management over the many previous years. There are different reasonss for paying attention to
business ethics such as management of professionalism in an organizational practice. The key
aim of business ethics is used to determine the fundamental intention of an organization. Hence,
the company should focus on the issue with respect to moral duties and rights between a
company and its shareholders. As a result, it would be beneficial to improve the organizational
performance. The ethical issue is associated with the corporate social responsibility of
corporation as it has an impact on the business (Saeidi, et. al., 2015). Unethical business
practices can decline the organization image and ultimate impact on the share price of the
company.
1.4 Reason for investigation
This research is significant for the government, public and private retail company in the UK to
assess the organizational performance in the context of business ethics. It also develops the
understanding of readers on ethical conduct of employees. This investigation can also be aided
the Iceland retail company to assess their organizational performance and review that how
ethical conduct of employees may affect the business. This research is also beneficial for
readers to evaluate the impact of business ethics on organizational performance in the context of
Iceland retailer. It also supports the retailers to understand the strategy to promote the business
ethics.
1.5 Research aim and objectives
The main aim of this research is to analyze the impact of business ethics on organizational
performance in the context of Iceland, UK. The following objectives will be used to meet the
main aim of this research:

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 To explore the meaning and concept of business ethics
 To address the impact of business ethics on organizational performance: In context of
Iceland, UK
 To recommend the strategy to promote the business ethics: In context of Iceland, UK
1.6 Research Question
 What are the meaning and concept of business ethics?
 What are the impacts of business ethics on organizational performance in the context of
Iceland, UK?
 Which strategy can be used to improve the business ethics at the workplaces in context of
Iceland, UK?
1.7 Dissertation structure
This dissertation contains several sections. The theoretical structure is defined as the theoretical
perspectives of several authors about the impact on business ethics on organizational
performance. Research methodology parts incorporate the qualitative research approach and
uses different article to identify research issues. The next section demonstrates the findings of
pooled information and focuses on the impact of business ethics as per the perspectives and
views of different authors. In the last section, conclusion is defined by researcher by
summarizing the output of research.

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Chapter 2: Literature Review
2.1 Introduction
This chapter emphasizes on other researchers that are directly associated with the research topic.
It also defines the theoretical literature review, policy review, conceptual framework, empirical
review, and theoretical framework of the study.
2.2 To explore the meaning and concept of business ethics
The following concepts can be used in the study:
2.2.1. Ethics
Ethics could be termed as the discipline and art of applying structure and principles to assess
and determine complex moral issues. As per the view of Oelze et al. (2016), ethics are a moral
approach which describes that what is wrong or right, bad or goods and inappropriate or
appropriate practices in conducting the performance. Further, ethics act as the system of policies
which administers the ordering of worth. It is defined as a philosophy of conducting human
behavior and reflecting the existing worth particularly those of ethical nature. Overall, it can be
stated that ethics is defined as a standard of goodness which instructs person and organization
by developing certain norms of conducting behaviour and dealing with others. Ethics entails
certain kinds of features like rights and duties which are mandatory for soft and all elements
such as aspiration, values, best practices which are desirable. However, it is not mandatory and
can differ from one company to another (Charter, 2017).
2.2.2 Organization Performance
Organisational performance shows the actual outcome of a company by measuring the output
against the aim and objectives. Organisational performance includes a different specific field to
estimate the firm’s outcome. These fields are product market performance like market share and

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sales, shareholder return like economic added value and the sum of shareholder return and last
one is a financial performance like return on investment, profits and return on assets. It is
analyzed that organizational performance incorporates the addressing results that it wants to
attain by developing a plan for the potential outcome, delivering the plans and assessing
whether the results were attained (Wang, and Rafiq, 2014).
2.3 Critical Theoretical Literature Review
2.3.1 The Employee Risk Triangle Theory
This model also defines three forces that act on the basis of the inclination of workforces and
engage them in conducting unethical behaviour. There are three forces which affect the
employee’s performance named attitude, opportunity, and needs. As per the Lonial and Carter
(2015), employee risk triangle theory has high contribution to offer common sense theory
regarding deviance and crime of employees. It is analyzed that unethical conduct increases
among workforces within Iceland. It also provided a high contribution to this research and
facilitates a structure with respect to developing a better understanding of the ethical conduct of
employees at the workplace. But, this theory highly emphasizes on the attitude components and
does not facilitate as to whether there are other forces excluding attitude force may affect the
ethical conduct of employees at the workplace (Oelze, et. al., 2016).
2.3.2 The Stress Facilitation Theory
This theory highlights the factor affecting social stress. It also acts as a medium for workforces
who are involved in unethical conduct at the workplace. The stress facilitation theory defines
that when employees get dishonest experience then it turns out them towards job stress. In this
way, distress feeling provides multiplicative responses to theft. Employees, who promote
dishonest attitude with respect to theft, are more possibly to steal at work as compared to job

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applicants and workforces who support intolerant and punitive attitude with respect to theft.
Along with this, distressed workers are more prospects to engage in on-the-job counter
productivity as compared to less stressed employees. Hence, companies that monitored their
employees through pre-employment ethics and integrity assessment can be more powerful to
resist the effects of stress caused by the harsh nation as compared to those companies that did
not monitor their employees through assessment of ethics attitude and integrity. This theory has
different goals but this research concern will be measured in public companies whereby case
study of Iceland is selected (Laudon, and Laudon, 2016).
2.4 Empirical Literature Review
According to Schaltegger and Wagner (2017), there are different challenges confronted by the
companies for incorporating the business ethics into the strategic management procedure. The
research is based on the business ethics issue and the literature which indicates the gap amid
execution of approach and the rights with ethical responsibility of the company. In the current
scenario, business ethics is declined and corporate scandals happen. Hence, it can be proposed
that ethics should be into the strategic management procedure as it would be beneficial to make
an ethical judgment. In the competitive international atmosphere, it is analyzed that strategic
decision of any large scale companies can produce both benefits and harms for it. Therefore,
senior managers should allocate harms and distribute the profits between stakeholders of their
firm.
Theories/model of business ethics

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(Sources: Panwar et al., 2017).
As per the view of Panwar et al. (2017), the business ethical model proposes that business ethics
is iterative and continuous procedure. There is no actual end of procedure; however there is
constant reconnection amid commencement of successive procedure of business ethics. The
principle and sub-element of the model creates the dynamic of continue procedure. This model
facilitates guidance on what and how to discover our common efforts to comprehend the
occurrence of business ethics. This model facilitates the alternatives to conduct further research
in business ethics.
Theory of business ethics
Virtue and Vice
In support to this, Aykol and Leonidou (2015) stated that virtue ethics is a ethical theory which
has made a comeback in current period. A practitioner of virtue ethics uses certain virtue like
courage and honesty at the workplace to influence the employees. It is analyzed that no ethical
theory is adequate for all the circumstances and to take decision. A business leader can ask

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question with employees regarding their concern which is considered as business ethics and aids
them to improve the business performance.
2.5 To address the impact of business ethics on organizational performance: in context of
Iceland, UK
According to Panwar et al. (2017), business ethics has a positive impact on the organizational
performance. In this way, the company significantly contributed to charity at each year to
involve in ethical behaviour and practices. It also involves in corporate social responsibility to
show their business ethics. These practices can provide advantages to the corporation by
facilitating them to abandon the donation against taxes. It can also attract a large number of
customers towards their business and can also enhance the positive relationship. This also
allows the company to add new workforces within an organization. Ethical practices can aid
corporation to develop an effective reputation as it could be effective to pull the attention of a
large number of customers and also creates favorable publicity. It can also help the companies
to support the organization at the time of controversy and crisis.
In contrast to this, Armstrong and Taylor (2014) stated that lack of business ethics creates legal
issues. In the UK, government state rules and process for conducting business practices in an
ethical manner. In this way, a business that unable to follow the guidelines of government may
confront high amount of charge and penalties. Sometimes, large corporations break the laws and
pay a high amount of charge as compared to financial increment made from breaching those
laws. But, frequently breaching laws can prone to expensive legal battles that offset the primary
gain. Along with, managers within the corporation who breach laws and involve in conducting
unethical practices can lead to hazardous activities for the workforce. As a result, customers can
find themselves as involved in criminal practices.

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Hair (2015) stated that lack of ethics may unfavourable impact on employee’s performance. In
certain cases, employees have worried about making money and getting ahead as they ignore
code of behaviour and practices. Thus, it can generate extra paperwork and hasty mistake along
with creates complexities to complete the task on time. Along with this, workforces who feel
that they are treating ethically and following their rights then they will not feel to go ahead
unethically in the corporation. However, they feel lack of encouragement then it can lead to
declines their efforts within an organization.
In contrast to this, Story et al. (2015) evaluated that while a manager of business shows the lack
of ethical behaviour then they can confront losing the respect of their employees. The company
cannot get success without having well-respected managers. A lack of ethical practices can
cause tension between workforces. As a result, some of the employees can resist breaching the
rules and process and managing to move forward. It is also analyzed that unethical practice has
the potential to create lack of reliability between employees within an organization. Hence,
business should rely on teamwork and sense of society to improve business performance.
As per the view of, Suliman et al. (2016) opined that lack of ethics in the company can become
public knowledge and can lose the credibility of the business. There are certain companies
which show their ethical practices via advertising and campaign. It may create a strong
customer base. It is analyzed that when a business noticed in public regarding unethical conduct
then there is a need for more time and money for the company to restore their image and
customer base.
Academic model that addresses the relationship between business ethics and performance
of the company

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(Sources: Hair, 2015).
The above business ethics model address that there is positive relationship between business
ethics and organisational performance. It is analysed that firms develop activities regarding
corporate social responsibility which is considered as business ethics. These activities enable the
business to create positive image in the customer’s mind by improving the moral degradation in
society. Consequently, it aids to improve the business performance (Hair, 2015).
2.6To recommend the strategy to promote the business ethics: in context of Iceland, UK
Aykol and Leonidou (2015) recommended that effective ethical environment of a company can
enhance and preserve the reputation. It can also improve loyalty and promotes their products
through the ethical message. There are different strategies which promote the ethical behaviour
in the workplace. Evaluating ethical behaviour is a key strategy that promotes business ethics. It
can be evaluated that organization should conduct internal ethics audit as per regular basis.
Although, it will add the value to the company yet there is required to make interaction and use
the model behavioural standard from the top level to entry level position. As a result, it will
ensure that there is no gap amid ethical standard and actual conduct of workforces. The
company can promote the compliance with ethical behavioural norms through frequently
assessing the standard and practices of organizational leadership.

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In support of this, Myer et al. (2016) evaluated that educating employees is one of the effective
strategies to enhance the ethical behavior of the company. It constantly educates the employees
regarding ethical values as this furnish them with the understanding of what kind of behavior is
prospect from employees. It can be done through periodic training, seminar, and conference.
Protecting employees is another strategy that may create an endorsement of ethical practices.
Since, fear among workforces may create complexities to perform their responsibility. Further,
they make questionable reporting and unethical conduct with other workforce and superior.
Thus, it can be stated that employees should make sure that they would be safe within an
organization. In this way, the organization should change the behaviour of employees and
supervisors who are involved in questionable practices as it may impact on other employees.
The best mode of offering assurance is to provide a confidential medium to employees by which
they can report for the bad conduct. A company ethics system is an effective way to enhance the
employee willingness to protest. Another strategy is that suggestion box should be secured
location in which other employees are not prospected to see one of their colleague reactions.
The company should also assure the employees that their name is confidential if they give
suggestion regarding ethical behaviour and keeping a safe environment.
As per the view of Ayuso et al. (2014), the top manager should act as role model, oriented and
feel that ethical practices can be organized and the only mode is to avoid ethical issues. The
company should use reward policies for their employees as it is high demand for staff to
conduct ethical practices. In contrast, this; organization should punish the employees who have
not met the ethical guidelines. There are different advantages of using ethical guidelines. It aids
the workforce to address what their company identifies as acknowledge business process. A
code of conduct could be significant internal control in terms of practices. It is most

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advantageous as compared to the external control of government regulations. Moreover, a
written code aid people to avoid complexities while assessing whether their decision is ethical.
The procedure of formulating a code of conducting and creating understanding about ethical
practices could be effective to make a feasible decision regarding the organization.
2.7 Summary
From the above interpretation, it can be concluded that ethics is a moral approach which
demonstrates that what is right or wrong practices in conducting the business performance. It
could be summarised that organisational performance entails different field to estimate the
outcome of company. It could be evaluated that stress facilitation theory and employee risk
triangle theory are business ethical theory which is used to assess the ethical practices at the
workplace. It could be concluded that business ethics has favourable impact on the
organisational performance of Iceland food Retail Company. It could be summarised that
offering assurance, educating employees and enhances the loyalty and endorse the products and
services via ethical message are different strategy to promote the business ethics in context of
Iceland, UK.

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Chapter 3: Research methodology
3.1 Introduction
Research methodology is a procedure that is used for gathering facts and figures with the
intention of obtaining research in a methodological manner. Moreover, it is the theoretical and
organized analysis of different methods that are particularly implemented in the area of the
research study. This research chapter shows the understanding regarding strategies,
philosophies, purpose, approaches, and data gathering techniques. These components are
beneficial to pool the required information for solving the research issue. It is also effective to
attain the research aim successfully. This research chapter entails a choice of appropriate
research techniques and approaches with suitable justification (Lonial, and Carter, 2015).
3.2 Research philosophy
Research philosophy is significant to assess the growth of particular research when adding value
to the body of knowledge. It is also beneficial to build conceptual understanding with research
to research matter and its characteristics. Further, distinct kinds of philosophy could be used by
a researcher named positivism, realism, and interpretivism. These philosophies could be
distinguished from each other in several manners associated with nature and scope. With the
intention of this dissertation, the researcher uses interpretivism philosophy over realism and
positivism due to subjective nature of research. This philosophy of researcher is also
advantageous for a researcher to pool the views and opinions of research participants regarding
the impact of business ethics on organizational performance (Kim, et. al., 2014). Under this
research philosophy, the researcher needs small sample size to pool the beliefs of a large
number of individual regarding research issues. Along with this, interpretivism philosophy is
used to get deep information regarding research issue, which could not be feasible by using

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positivism and realism. On the other hand, positivism philosophy is not chosen by a researcher
due to no requirement of gathering statistical and scientific information regarding research
subject matter. It is also stated that realism research philosophy is not used by a researcher due
to no needs to emphasize on reality which exists in the society (Smith, and Alexander, 2013).
3.3 Research Approach
The research approach is a part of research methodology which is implemented by a researcher
to understand the motive behind choosing specific approach and methods. Further, different
research approaches can be used by a researcher like inductive and deductive approaches. With
the intention of this dissertation, the researcher is used inductive approach rather than using
deductive approach. Since, it aids a researcher to interpret the qualitative data and to gain deep
understanding regarding research concern. This approach is also used by a researcher to collect
a large amount of information associated with the impact of business ethics on organizational
performance. It is also significant to address the association amid business ethics and
organizational performance (Su, 2014). As opposed to this, a deductive approach is not used by
a researcher due to no need of making hypothesis along with it is not relevant to the
interpretivism research philosophy.
3.4 Research Strategy
A research strategy is a mode of pooling facts and figures methodologically. It makes sure the
existence of information to attain the objectives of the research. For obtaining the research in a
comprehensible way, a wide range of strategies is used by a researcher named focus group,
observation, interview, literature review, grounded theory, content analysis, and cross-sectional
studies (Rayton, et. al., 2015). With the intention of this dissertation, secondary research design
is executed by a research to attain the main aim and objectives of the research. In this way,

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different internal sources are accessed by a researcher such as company websites, and annual
report of the company. At the same time, external sources are also accessed by a researcher like
Government sources, the internet and competitor’s information (Nygaard, et. al., 2017).
A literature review is also exercised because it demonstrated the beliefs of different authors
regarding business ethics and its impact on the organizational performance. This strategy is also
used to understand the different concepts and rationale in order to get accurate outcomes. It is
also stated that literature review creates a comprehensive way to assess the research issue due to
explanatory nature of research. This strategy enables the researcher to assess the relationship
between business ethics and organizational performance. Thus, it can be stated that exploratory
research is effective to improve the ability of the organization to deal with effects of business
ethics (Kajalo, and Lindblom, 2015).
3.5 Research Design
It is another component of research methodology which is beneficial to accomplish the research
in reliable and valid manner. There are three methods is used by a researcher to complete the
research in an effective manner such as quantitative, qualitative and mixed research method.
With the intention of this research, mix research design is chosen by a research to accomplish
the research aim and objectives. Further, this research contains the characteristics of both
qualitative and quantitative research design (Battaglia, et. al., 2015). Under this, quantitative
research design is exercised to assess the statistics of employee’s wages, ethical spending, and
corporate social responsibilities. At the same time, the researcher is used qualitative research
design to assess the association amid business ethics and organization performance of Iceland
Retail Company (Huang, and Paterson, 2017). A researcher is used secondary techniques to
pool the facts regarding impact of business ethics on organizational performance. In this way,

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researcher is used different sources of secondary data like government websites, company
websites and journal article.
Mix research design allowed the researcher to avoid the barriers of research which can be
created during the research study. Since, this research design is based on theoretical and
practical knowledge regarding how business ethics has an impact on the organization
performance in the real scenario. Hence, mix research design is feasible for a researcher to
assess the association amid business ethics and organizational performance (Kasemsap, 2016).
3.6 Research Purpose
Research purpose facilitates the researcher to create and enhance the comprehension regarding
research concern. In this way, research can exercise exploratory, descriptive and explanatory
research issue as per the nature of research issue. With the intention of this dissertation,
explanatory research design is chosen by a researcher due to getting relationship amid business
ethics and organizational performance (Wellin, 2016). This research design is also relied on
previous experience instead using existing experience. In contrast to this, exploratory research
design is not used by a researcher due to no need of assessing how and why business ethics has
an impact on organizational performance (Grimmer, et. al., 2015).
3.7 Data Collection Method
Data collection technique is an exercise to pool and assess the facts regarding research issue.
Moreover, different types of data collection method are used to pool the facts and figures named
primary and secondary research method. Primary data is gathered by a researcher through the
survey, focus group, interview, questionnaire, and observation. In opposed to this, secondary
data is pooled through different factors like articles, annual report, journals, academic
publications, newspaper, authentic websites, and financial websites (Varsei, et. al., 2014).

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With the intention of the dissertation, a secondary method is selected by a researcher due to
relevancy with the assessing the impact of business ethics on organizational performance.
Secondary data is gathered from different external and internal sources such as online articles,
government sites, company websites and journal articles. Though, these kinds of sources have
taken more cost yet it offers appropriate and reliable information. Along with this, secondary
data is pooled from the literature review. It is also effective to increase the understanding
regarding research issue (Cooper, 2017).
3.8 Sampling Procedure
Sampling is a process which is implemented to choose the respondents from the large group of
the population. It is used to capture the observation through statistical technique. This procedure
is also exercised to present the secondary information through different charts and graphs. The
researcher can use two sampling techniques like non-probability sampling and probability
sampling (Anastasia, 2015). These techniques are implemented to select the right sources for
secondary research. In this research study, research is used a non-probability sampling
technique to gain depth-understanding about research topic (Perry, et. al., 2015). In this
sampling technique, research is implemented convenience sampling method where sources are
selected as per the convenience of the researcher. With the intention of the dissertation, 3
articles are used by a researcher as a sample size of research. These articles are selected after
reviewing a large number of articles. As a result, this information is effective to obtain the
reliable and valid outcome (Costanzo, et. al., 2014).
3.9 Data Analysis Methodology
It is significant component methodology which is beneficial to obtain the appropriate and valid
outcome. After pooling the information, the researcher has determined the facts and figures via

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content analysis. In this analysis, the researcher has used content analysis due to qualitative
nature of research topic. This analysis method is also used to assess the cause and effect
relationship between variables (Hatch, et. al., 2015). There is a different method of content
analysis can be used by a researcher. In conducting this research, the researcher will use
summative content analysis to get the authentic information. Under this, the researcher is
counted and compared the content by an explanation of fundamental context (Eisenbeiss, et. al.,
2015). For obtaining quantitative information, the researcher will use statistical analysis
methods to present the facts through the chart, graph, and tables regarding research issue.
3.10 Ethical Consideration
In this research, ethical consideration is related to strategies and techniques which should be
used by a researcher to reduce the chances of ethical problem. In addition, secondary data is
captured from a large number of sources like websites, journal, books, and articles. It is
implemented by a researcher in terms of references as well as in-text. These sources are cited
suspiciously through eliminating the plagiarism issue (Favotto, et. al., 2016). For avoiding the
ethical concern regarding plagiarism and manipulation, the researcher has used secondary
methods to gather the facts and figures. This research is also written in the own word of
research with giving proper in-text in each paragraph. The researcher has also kept the privacy
and confidentiality of the participant’s data (Hoejmose, et. al., 2013). As a result, it could be
beneficial to avoid the ethical concern from research. The researcher has also used strategy
related to code of conduct and guidelines that is prescribed by a university as it could be
effective for avoiding the ethical issues.

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3.11 Reliability and validity of data
Validity is defined as the degree through which different aspects are appropriately assessed in
qualitative research. For example, the research will use authentic secondary information to
analyze the impact of business ethics on organizational performance. The secondary approach is
reliability which is exercised to analyze the quality in a qualitative research study. A researcher
will use identical research instruments like authentic article due to qualitative nature of research
topic (Favotto, et. al., 2016).
3.12 Research limitation
There is certain research limitation which could be faced by a research while conducting the
research. These issues are lack of time, cost and resources in data gathering technique. In
addition, research has faced another limitation while reviewing the articles such as they have to
focus on reliable and valid articles. These limitations have impact on the validity and reliability
of the research result (Hoejmose, et. al., 2013).
3.13 Summary
It could be concluded that research methodology is process of gathering facts and figures about
research concern in a methodological way. It can be evaluated that interpretivism research
philosophies is used by researcher due to subjective nature of research. Furthermore, inductive
approach is used to interpret the qualitative information and to generate theories regarding
research concern. It could be concluded that mix research design is implemented by a company
as it entails the feature of both qualitative and quantitative research design.
It could be exemplified that secondary data collection technique is used to pool the qualitative
information regarding impact of business ethics on organisational performance. In addition,
content data analysis technique could be used to assess the gather qualitative information

DISSERTATION 25
regarding research concern. Researcher is used different ethical strategies to avoid the ethical
concern like avoid plagiarism issue, and use authentic article. In the last, it could be concluded
that time, cost and resources are limitation of research which creates complexities to conduct the
research.

DISSERTATION 26
Chapter 4: Findings
Article 1: Ethical commerce is in demand and on the rise
Figure 1: Ethical spending in the UK
(Sources: Burrell, 2017).
As per the above chart, it can be stated that ethical spending in the UK is high in 2015. Hence, it
is required for Iceland Company to involve in ethical practices. From this article, it is analyzed
that business should involve in conducting the right things as it would be beneficial to improve
the organizational performance. The consumer demand can be shifted due to responsibility and
transparency of retailers. It is also analyzed that two sets of people are part of this new world. In
this way, the first set of people comes under the demographic factors that focus on socially
responsible age group and it could constantly exist. Another group of people comes under the
‘prosumers’ who are practical, marketing know-how and dominant (Bhattacharya, et. al., 2014).
Figure 2: Data regarding business ethics in the UK

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(Sources: Centre for retail research, 2017).
As per the above chart, it can be stated that 33% of the consumer prefers to purchase from a
brand that they believe, the company are doing environmental and social good. It is also
analyzed that 21% of people believe that they will select the brand if it will show their
sustainability credentials on packaging and marketing of products and services. At the last, it is
analyzed that € 966 billion prospects untapped the chances available for brands that ensure their
sustainability credentials. In this article, it is also analyzed that in the current business
atmosphere, Iceland Company is focusing on the idea of corporate social responsibility that was
increasing traction even during the financial crash of 2008. It becomes effective approach after
the economic render down due to increasing return at any outlay. Furthermore, corporate social
responsibility does not mean humanity and charity because it is all about enhancing brand
image in the long-term. This article also reflected that doing well is good business (Bourlakis,
et. al., 2014). However, Iceland Company is struggling to maintain rapidity with current
technological alteration. In this way, it should provide a chance to the consumer to talk about
bad practices. It is also analyzed that ethical commerce has transferred beyond revenues to
deliver essential products and services. Hence, Iceland Company should turn out from the

DISSERTATION 28
approach of ‘marketing to consumer’ to ‘mattering of people’. Along with this, if as a brand and
business, Iceland Company determines the people concern and delivers the added value to
employees then it can run their business at long-term. It is also evaluated that Iceland Company
can shift the mind of customers towards their business by involving in ethical activities. Iceland
is an ethical retailer which is driven more by pursuing threads as compared to heartstrings.
People can switch from one retailer to another hence Iceland should meet the demands of people
by offering more visibility at the workplace and set the right responsibilities for them
(Brammer, et. al., 2015).
Figure 3: Market share of Iceland Retail
(Sources: Morning Star, 2017).
From the above graph, it can be stated that share price is reflected by ethical behavior of the
company. For example, Iceland conducting ethical practices which will positively impact on the
business performance such as shareholders invested more in business. But, if it will avoid the
ethical practices then it could negatively impact on the business performance. Hence, retailers
should conduct the ethical behavior to increase their share price (Patten, and Zhao, 2014), June).

DISSERTATION 29
The company should also use authentic brand storytelling strategy to demonstrate their ethical
conduct in the market. Further, customer prefers the brand which shows their position in dealing
with the situation of the world. There are different factors that should be addressed by Iceland
Company to show their business ethics in front of customers. These are child labor, global
warming, pollution, unsustainable farming and oil spills (Liao, et. al., 2015).
Article 2: SUPERMARKET ETHICS: ISSUES OLD AND NEW
Figure 4: Ethical spending in the UK
(Sources: Manyukhina, 2014).
As per the above chart, it can be depicted that ethical spending in the UK is increasing in 2015
which is beneficial for Iceland Company to invest in ethical activities due to high rivalry in UK
supermarket industry. In the article, it is analyzed that pre-Christmas shopping is demanding.
Hence, the company should make right balance amid pleasing relation with customers to stay on
the budget (Chun, 2016). However, it creates complexities for the company to make shopping at
the time. It is analyzed that there are certain ethically minded people who never compromise
with respect to moral concerns even in the festive season. As a result, business ethics is required
to improve the organizational performance. There are many issues of the ethical consumers
which may affect the productivity of the company (Gautier, and Pache, 2015). In the article, it is

DISSERTATION 30
analyzed that lack of ethical activities may create a problem for Iceland Company to improve
the organizational performance. Business ethics should be considered in making the strategy
regarding supply chain management to refrigerator scheme.
The issue regarding fair trade and banana price wars in the supermarket is re-current matter
among the ethical customers which creates complexity for Iceland Retailer. In the supermarket
industry, Sainsbury’s, Waitrose and Co-operative are key competitor of Iceland retailer to sell
exclusively fair trade authorized bananas. In contrast to this, Asda and Tesco is another market
player of Iceland retailer that targets the campaign for fair banana pricing. As a result, Iceland
retailer should use ethical practices within an organization to attract the large number of
customers (Pedersen and Gwozdz, 2014).
For ethical business practices, the company should emphasize on carbon emission practices
which have an impact on the sales of cooling system and refrigerator. This article defines that
there are 25% of retailer uses carbon footprint due to the leakage of hydrofluoric carbons. It is a
kind of greenhouse gas which is highly practiced in fridges and freezers. In 2008, the ethical
consumer has conducted the survey on UK supermarket but Iceland retailer has refused to
contribute and shares any data regarding their business (Shirodkar, et. al., 2016). In the previous
years, Iceland retailer has significant progressed but now it has required making large changes
because of ethical consumer switches towards less harmful refrigerants. It is also assessed that
Iceland is making effort to develop climate-friendly fridges. The company should avoid the
climate-wrecking refrigeration and replace the old equipment with environmental alternatives
(Zadek, et. al., 2013).
In the supermarket industry, Iceland retailer has come under the fire criticism to source their
seafood from Thai prawn farming giant CP Foods. This source is used to purchase the fishmeal

DISSERTATION 31
from slave-manned fishing boats. From the survey of Guardian, it is found out that company
faces challenges to deal with current-day slavery in the food market. Therefore, the company
should quick access the ethical issues and also emphasize on criticizing human behavior,
mistreatment, and a strong commitment to ethical trading. Since, it would be beneficial to create
more demand among customers towards their brands. Along with this, the company should
facilitate safety and security at the retail stores to increase their sales in supermarket industry
(Dangelico, and Pontrandolfo, 2015).
Figure 5: Iceland Average Monthly Wage
(Sources: Trading economics, 2017).
In addition to this, Yusuf et al. (2014) evaluated that all consumers identify the mode to reduce
their bills of grocery and stay within the budget of Christmas. In the article, it is analyzed that
there are different discount stores such as Asda, Iceland, and Lidl which are an especial
multipurpose supermarket. Due to increment in the growth of market share, the discounter will
no longer remain in the loss. Thus, the company should address the variety of ethical issues in
the workplace. The company should assess the ethical practices of competitors to make

DISSERTATION 32
effective ethical policies as it could be beneficial to improve the organizational performance
(Wang, 2014). As per the article, it can be stated that retailers should address the food ethics for
the consumer of UK and also developed a fair trade and organic categories. Further, the
customer can spoil their preferences due to business ethics as it could decline the organization
performance. There are limited choices with the company to conduct fair trade. These choices
are related to some items such as MSC certified salmon, free-range chicken, bananas, coffee,
tea, chocolate, and sugar. It is also analyzed that customer is tapped into the trend with respect
to conscientious shopping and they are also keen bargain seeker. In this way, the company
should extend the range of ethical products and services to attract the customers towards their
brand (Reverte, et. al., 2016).
It is also evaluated that ethical consumers focus on the alternative network of the supermarket
which connect food retail outlets with the social and environmental ethics. This article also
highlighted on different networks like whole food acts that connect independent health food
shops. Another is food assembly which focuses on refreshing the custom of farmer’s
marketplace. The evaluation of the network’s concepts and efforts is persuading and focusing
on the bright future of ethical food business of Iceland Retailer. At the conclusion, it can be
stated that consumer thinks more while making planning to grocery shopping before Christmas.
Hence, the company should deliver the ethical values to customers as they not only share their
products and services with the others but also share the ethical and moral values. As a result, it
can enhance the organizational performance of the company (Yawar and Seuring, 2017).
Article 3: Corporate Responsibility of Iceland
Figure 6: Corporate Social Responsibility of Iceland

DISSERTATION 33
(Sources: Iceland, 2017).
It is analyzed that corporate social responsibility is highly implemented in the company. It is a
business activity and plan that is used to provide benefit to the company as well as society. For
example, Iceland retailer focuses on energy efficiency within their plan which is effective for
environment protection. In this article, it is also analyzed that company should implement
effective labor practice which is an integral part of corporate ethics. It is also evaluated that
CSR entails each person should give their contribution at the workplace in giving back to the
society. In such manner, Iceland retailer gives their contribution to the community and
practicing ethically. Thus, it can be stated that unethical and ethical behavior has a direct impact
on the company performance at the large level (Youn, et. al., 2017).
Figure 7: Economic growth % of Iceland

DISSERTATION 34
(Sources: Statistics Iceland, 2017).
As per the above chart, it can be stated that economic growth of Iceland retailer is increasing as
compared to previous years due to conducting the business ethical practices.
Figure 8: Consumer price index of Iceland
(Sources: Centre for retail research, 2017).

DISSERTATION 35
Above graph also depicted that consumer price index of Iceland Retailer is declining from the
earlier period. It also demonstrated that price level of a market hamper of consumer products
and services bought by households is declining due to conducting business ethics. As a result, it
can be stated that business ethics can favorable impact on the organizational performance. It is
analyzed that company should provide better taste to customers. Iceland retailers should also
avoid offering frozen foods because there are certain people who blindly believe on their taste
but a large number of people have the capability to identify the distinction amid fresh and
frozen foods in the product range. It shows the business ethics of Iceland as it can be beneficial
to improve the organizational performance (Smith, et. al., 2013).
In the article, it is also evaluated that company should offer a wide variety of choice to
customers as it can be effective to improve the organizational performance. Iceland retailer can
deliver the products in all over the globe without the high environmental expenses. For instance,
Air freighting can be used by Iceland retailer to produce the fresh products. It can also provide
seasonal products and services to customers as it will directly impact on the organizational
performance (Zaglia, et. al., 2015).
It is also analyzed that company should less waste in the organization. It can be evaluated that
frozen food could be less wasteful as compared to fresh food since it has much longer shelves
life. It can also eliminate waste from stores, supply chain, and customer’s house. It can also
decline the waste by using each product and put the remaining pack of products into the freezer
on another occasion. Since, frozen products are generally ready for use hence company can
eliminate the wasted by demonstrating the products in a fresh manner. As a result, it will show
the business ethics due to declining wastage and also impact on the organizational performance
(Lawrence, and Weber, 2014).

DISSERTATION 36
This article depicted that company should focus on providing the healthy life to customers as it
will positively impact on the business performance. In this way, it is analyzed that frozen food
is good for a customer as compared to fresh food. Furthermore, freezing eliminates the
requirement for artificial preservation and other preservative exercised to extend the shelf life of
fresh goods. Hence, the company should avoid the preservative products to sell as it can
hazardous to customer’s health. As a result, it will have a positive impact on the organizational
performance. Iceland retailer should also encourage the health benefits to customers for eating
frozen products as it eliminates the wastages. It could be also beneficial to avoid the risk of food
positioning from products. Consequently, providing healthy product shows the business ethical
practices and improves the organizational performance (Isidro, and Sobral, 2015).
On the basis of the article, it can be also stated that quality and value is another ethical practices
that should be implemented by Iceland to improve their organizational performance. In this
way, it is analyzed that benchmark for each product of Iceland retailer should be ethical as it
will facilitate better quality as compared to equivalent line sold by other key market players at
the equivalent rate and relatively quality at the lower rate. These business ethical practices can
be effective for Iceland retailer to enhance their organizational performance (Lee, et. al., 2013).

DISSERTATION 37
Chapter 5: Interpretation and conclusion
Interpretation
To explore the meaning and concept of business ethics
From analyzing the article, it is found out that approximately 33% of the customers give
preference to products that are involved in performing environmental and social well. From the
data analysis, it is also evaluated that 21% of people think that they will choose that product
which will exhibit their sustainability credentials in the marketing practices as well as show it
on the packaging of products. As a result, it can be stated that business ethics has an impact on
the organizational performance (Johnston, and Marshall, 2016).
This finding is supported by the view of Grougiou et al. (2016), as it was evaluated that
employee risk triangle theory has focused on deviance and crimes of workforces at the
workplace. Further, it stated that unethical practices are highly conducted by employees at the
workplace of Iceland as it may negatively impact on the organizational performance. Hence, the
company should organize effective business ethics programs and also generate the
comprehension among employees about ethical conduct within an organization as it could be
beneficial to increase the organizational performance (Beh, et. al., 2016).
From the analysis of the article, it is found out that share price is increased by ethical behavior
of the corporation. Further, it is assessed that Iceland is involved in ethical practices that have
created a favorable impact on the performance of corporation like the investment of
shareholders. However, when the company will eliminate performance then it may adversely
impact the business growth. It is also measured that retailers should obtain the ethical conduct to
gain their share price. This finding is also favored by the view of Dada and Fogg (2016), as it
was evaluated that the Stress Facilitation theory emphasizes the factors which may affect the

DISSERTATION 38
social stress. It provides medium for employees which are entailed in unethical practices for the
organization. This theory also defines that if an employee gets unfair experience then it leads
them towards a stress in the workplace. In such manner, distress emotion facilitates
multiplicative reactions of stealing. Further, workforces who conduct dishonest behavior and
theft at the workplace can decline the organizational performance of Iceland Company. It is also
opined that certain job applicants aid the punitive behavior and intolerant attitude with respect
to theft can also decline the business performance (Mai, et. al., 2016).
To address the impact of business ethics on organizational performance: in context of
Iceland, UK
From the analysis of data, it can be assessed that ethical spending in the UK is gaining in 2015
that is effective for Iceland Corporation to spend in ethical practices because of high
competition in the supermarket industry of UK. It is also analyzed that concern regarding
banana rate and fair trade wars in the supermarket is a current issue among ethical customers as
it generates difficulty for Iceland retailer. It is also determined that 25% of retailers implement
carbon footprint because of outflow of hydrofluoric carbons (Poggesi, et. al., 2015). This
finding is also favored by the view of Renwick et al. (2013), as it was stated that business ethics
has a favorable impact on the organizational performance. It is also stated that corporation gives
their contribution in charity activities at each year to show their ethical conduct in the
customer’s mind. Consequently, it will have a positive impact on the organizational
performance of Iceland Company. Along with this, the company involves in the CSR activities
to conduct the right behavior towards society and environment as it will increase the customer
loyalty. These practices could be also effective for the company in terms of declining taxes.
Ethical practices of the organization may also influence a large number of customers with

DISSERTATION 39
respect to their products and services. It may also facilitate the corporation to recruit more
employees (Goyal, et al., 2013).
As per the analysis of the article, it is also found out that retailers should assess the food ethic
for the customers of UK. The company should develop fair trade practices and transparency for
their employees as it will motivate to them towards work and impact on the organizational
performance. It is also assessed that ethical customers should emphasize on the alternative
system of the supermarket that attach Iceland retailer with environmental and social ethics (De
et. al., 2015).
This finding is also supported by the opinion of Hristov and Reynolds (2015), as it was
discussed that unethical practices of manager can create disrespect among employees towards
them. A corporation cannot improve their performance without well-appreciated managers.
Since, a lack of ethical practices can encourage the employees to conduct unfair activities within
an organization. But, at the same time, the author stated that there are certain employees who
resist to breach the regulation and policies and organizing to move forward. It is also
exemplified that unethical conduct has the perspective to generate lack of trustworthiness amid
workforces at the workplace. Therefore, the organization should depend on team building and
logic of society to enhance the organizational performance (Christina, et. al., 2014).
To recommend the strategy to promote the business ethics: In context of Iceland, UK
From the data analysis of the article, it was found out that corporate social responsibility is
largely executed in the workplace. Further, CSR is used as a business activity which provides
benefit to corporation and society. For instance, Iceland retailer focuses on energy efficiency
within their plan as it would beneficial to protect the environment. From the data analysis, it is
also stated that economic growth of Iceland retailer is growing as compared to earlier period

DISSERTATION 40
because of considering the corporate social responsibility at the workplace. It is also determined
that price of the market can hamper the consumer products and services such as it can decline
the customer’s demand. Consequently, it has a positive impact on the business performance
(Soosay, and Hyland, 2015).
This finding is also favored by the view of Vlachos (2014), as it was recommended that
effective ethical atmosphere of a corporation can improve and keep the goodwill in the long
term. It can also enhance loyalty and encourages their product via ethical message. There are
certain strategies which encourage the ethical conduct of an organization. It is also analyzed that
company should perform the internal ethics audit in a frequent manner. Along with this,
conducting ethical practices may generate value for a corporation which is required to get
connect and implement a model of the behavioral standard from a higher level to initial level.
Consequently, it will make sure the Iceland retailer that there is no limitation between actual
behavior of employees and ethical criterion. A corporation can encourage the obedience of
ethical behavioral norms via rapidly measuring the paradigm and approaches to organizational
leadership.
This finding is also supported by the view of Elbeltagi and Agag (2016), as it was evaluated that
educating workforces are one of beneficial strategy to improve the ethical conduct of the
corporation. It progressively educates the workforces with respect to ethical values and also
furnishes their knowledge regarding prospect conduct. This can be implemented via conference,
training, and seminar. It is also stated that securing workforces is another strategy which may
use during the promotion of ethical conduct. Furthermore, threat between workforces may
generate difficulty to carry out their accountability. Together with, it forces the employees to
make questionable reporting and unethical behavior with others and top level employees.

DISSERTATION 41
Therefore, it can be opined that employees should ensure that they would be protected at the
workplace (Jones, et. al., 2016).
Conclusion
From the above interpretation, it can be concluded that ethics are a moral approach which
demonstrates that what should be right or wrong conduct, good or bad and appropriate and
inappropriate practices in doing the performance. Furthermore, it can be summarised that
organizational performance illustrates the actual result of a corporation by assessing the findings
in against to aim and objectives. It can be also evaluated that different theory of business ethics
is used to improve the organizational performance. These theories are Employee Risk Triangle
Theory and The Stress Facilitation Theory. Along with this, it can be concluded that business
ethics has a favorable impact on the organizational performance. It is also determined that
corporate social responsibility is practiced to demonstrate their business ethics. It facilitates
benefits to the company by declining the taxes due to donation. It is also concluded that CSR
can also influence a large number of customers with respect to their business and can build a
favorable association with them. It can be summarised that lack of business ethics may generate
the legal issues at the workplace and can negatively impact on the organizational performance.
It can be also evaluated that there are different strategies which promote the business ethics in
the context of Iceland. It is analyzed that ethical environment of the company can improve and
keep the goodwill of corporations. It is also evaluated that educating employees is a significant
strategy which improves the conduct of dealing at the workplace. Education is effective to
constantly educate the employees regarding ethical values and prospect conduct of an
organization. It is also concluded that top manager should be acted as oriented, role model and
feel the ethical practices to organize the behavior.

DISSERTATION 42
Recommendation
It can be recommended that company should train the employees to improve the business ethics
as it will be effective to improve the organizational performance. It is analyzed that company
should not expect that their staff acts ethically as per the code of ethics of corporation in case,
employees do not know about code and its importance. The company should organize a regular
session on ethics to develop an understanding regarding ethical dilemmas among staff members.
It can be stated that ethical level among employees relies on the training resources. It can be
also suggested that company should reward ethical behavior. The corporation should expect
ethical behavior but, if a corporation wants to endorse this as prominent behavior among the
employees then the company needs to show it in front of employees. Along with this, the
company should offer rewards for solid ethical behavior such as if a corporation has an
employee who put their more efforts to deal with the client then it should be considered as
ethical behavior (Oelze, et. al., 2016). As a result, these employees would be rewarded due to
sound ethical decision making. It can be also suggested that company should lead by example
to improve the business ethics within an organization. It is analyzed that employees follow the
company example which is set by management employees. Hence, the company should build
higher ethical standard for their managers as it could be beneficial to communicate with the staff
members. Management staff faces a challenge to communicate with their employees with
respect to the task. Hence, ethical awareness is required among management staff to avoid the
potential ethical issues of employees (Elbeltagi and Agag, 2016). It can be also stated that if
everyone is acting on the same level then team member will act same as a management team
and also will adopt the same type of ethical conduct.

DISSERTATION 43
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DISSERTATION 49
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DISSERTATION 50
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DISSERTATION 51
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