This report analyzes the importance of ethical behavior within organizations, addressing the challenges and ethical issues they face. It explores various ethical philosophies, including teleology and relativism, and identifies the theory of relativism as most suitable for the Royal Commission. The report provides a detailed discussion of ethical theories such as relativism, relativism ethics, and their relevance to organizational conduct. The analysis covers the Apes 110 code of ethics, emphasizing its significance in guiding employee behavior. The report references key concepts like moral relativism, normative moral relativism, and the application of ethical principles in decision-making. The conclusion summarizes the key findings and emphasizes the importance of ethical practices in fostering responsible business conduct.