They include: honesty, respect, reliability among others. The emergence of large organizations with inadequate relationships with the societies in which they operate has led to the development of many formal ethical rules. Some of the business principles or ethics that govern business include: transparency where activities are conducted with openness and honesty, cost accounting involves full accountability for expense accounts such as profit and loss accounts and taxes. Another guiding principle is productive investment which ensures that all money is managed appropriately and is not misused. Other business ethics that will help develop CSR include security fraud, facilitation payments, corruption and health and safety.