In Thailand, there is a great deal of difference across universities. While few universities offer business ethics as a compulsory course at the MBA level, more universities offer it at the under graduate level. CSR is a major component in most ethics courses. Out of the 14 schools surveyed in Thailand, only four offer any courses related to Business Ethics: two offer courses on Business Ethics, one (page 78) on Sustainable Tourism and one on CSR and Ethics. Both the courses offered on Business Ethics are compulsory courses.