Multinational enterprises / transnational corporations carry out economic activity in different countries of the world in a complex international environment that includes economic, political and socio-cultural components. The article studies the approaches to moral and ethical factors in business, used in the analytical papers of the World Economic Forum and the World Bank. On the basis of the conducted research, in order to assess the external ethical environment of a multinational enterprise, we propose to use institutional development indexes taken from the global competitiveness index of the World Economic Forum, such as: indexes of state institutions (public trust in politicians, illegal payments and bribes, favoritism in civil servants’ decision-making) related to the level of the general external environment, and indexes of institutional development of the private sector (firms’ ethical behavior) related to the level of the functional environment (environment of tasks). We show the role of a corporate ethical program as an element of the internal ethical environment in multinational companies.
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