Undoubtedly, the beginning of the activities related to corporate social responsibility was applying fundamental
ethical and moral values in business. CSR cannot exist disregarding ethics and morality. This desire to improve the
human existence and the environment resulted inestablishing rules and codes of ethics. Currently, ethics
programmes make ethics in business of strategic importance. Companies are aware that corporate social
responsibility benefits society and the company itself. So the companies shape their mission and goals in such a way
that the principles of CSR are obeyed. Elements of ethical programmes include: mission, code of ethics, professional
standards and they comprise suchfactors as: determining the mission of corporations, defining ethical and