Current Research

IBE projects aim to promote discussion around standards of business behaviour and share practical guidance with organisations wishing to advance the effectiveness of their ethics policies and programmes 

The IBE carries out research and surveys into business ethics issues and the ways that organisations and their employees can effectively embed ethical values into their practice and decision making.

Forthcoming publications


Board Briefing – Responsible Financial Reporting: doing the right thing 

‘Doing the right thing’ has become a cri de coeur of business leaders, regulators and politicians around the world. The focus – and rightly so – has been on business practices, especially in relation to consumers. But there has been very little attention given to what it means to do the right thing when it comes to corporate reporting. This is somewhat surprising given the importance that users of financial statements attach to the integrity of financial reports and the serious consequences to the financial standing of the company and its directors – non-executive as well as executive – if the wrong calls are made. Responsible Financial Reporting – doing the right thing examines a selection of ethical dilemmas that boards in general, and independent non-executive directors in particular, face in preparing and presenting financial statements that purport to show ‘a true and fair view’. It is written by Guy Jubb, a chartered accountant and former leader of the Governance & Stewardship Team at Standard Life Investments for over 20 years. 
Author: Guy Jubb 

Core Series – Ethical Leadership: a New Zealand perspective

The reputation of companies operating in the public domain is vulnerable to ethical lapses. But leadership and culture starts at the top. How is strategy formation managed alongside ethical values, and what are the fundamentals of the conversations occurring throughout companies and Boards? This publication, written by Jane Arnott, the IBE’s New Zealand Associate, examines the hallmarks of ethical leadership from a New Zealand perspective. Long considered to be removed from many of the complexities facing other jurisdictions, New Zealand companies are now larger, more diversified by workforce and responding to calls for tighter controls. How is this being managed? Themes of diversity and inclusion, reputation and risk management, culture and compliance, communication and transparency are explored as well as the external framing of messages and marketing. 
Author: Jane Arnott

Annual Business Ethics Survey: Public Perceptions Of Business Behaviour

The survey has been conducted annually for the IBE by Ipsos MORI since 2003 as part of their national Omnibus survey of a cross section of the UK public. It has tracked which business ethics issues are of most concern and whether the public believe ethical conduct by business is improving.

Latest Publications

Corporate Ethics Policies and Programmes 2016

Survey of how ethics is embedded within large organisations that operate in the UK and Continental Europe

Communicating Ethical Values Internally

Practical advice on communicating messages about ethical values

Codes of Business Ethics

New guidance from the IBE on how to develop and implement an effective code of ethics

Culture by Committee: the pros and cons

Survey looking at the nature and role of board ethics committees and the handling of non-financial risks

Business Ethics and Big Data

This IBE Briefing looks at the ethical issues related to Big Data

My Basket

There are no items in your basket


Support Us & Get Involved

Subscribe to the IBE
Contact the Institute of Business Ethics