Schwartz &Saiia (2012: p.12) summarise this broader interpretation as including: universal core ethical values (such as trustworthiness, accountability, caring and citizenship); utilitarianism; Kantianism (do not exploit others); basic moral rights (such as life, health and safety of stakeholders); and, justice (including procedural, compensatory, distributive and societal justice). A theme that will be examined further is the obvious difficulty faced by any firm attempting to apply these additional ethical constraints at the same time as protecting the shareholders’ moral rights to their property. Many of these standards will conflict with each other, and as Orts &Strudler (2010) suggest in their critique of stakeholder theory, ‘balancing seems neither possible nor desirable in practice’ (p.611).