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Since the beginning of the 1990s, issues related to business ethics, corporate governance and corporate social responsibility (CSR), which are in fact related to aspects that are relevant to the broad field of sustainable development, have been the subject of considerable interest around the world. This interest, which is not waning, testifies to the fact that this is not a simple fashion effect, but that we are witnessing the development of a new and lasting perception of the status and role of the company in society. It is then up to the leaders and managers to have a mastery of the rules of professional ethics in order to allow the company to reach its assigned objectives.