Companies and firms are rated as good or ethical based on different factors which may differ depending on the objective and criteria used by the raters or rating body. Factors to consider when evaluating a company may include: business ethics, corporate social responsibility, reputation for leadership, governance and company culture. business (Ethisphere, 2013). These factors are in fact the indicators used by the Ethisphere movement which identifies the World's Most Ethical Companies (WME). To define each criterion, business ethics primarily focuses on the company's best practices in terms of adopting an effective program and respecting standard ethical rules. as provided by the federal sentencing guidelines. Reputation and leadership, on the other hand, take into account companies' legal compliance and ethical records. It also takes into account the company's reputation in the market and how its leaders promote ethical and responsible operations. Then, governance appears primarily as the systems that the company has in place in terms of risk management, appropriate assessment, and compliance with rules promulgated by guidelines issued by the Security and Exchange Commission and other authorities federal or national (Ethisphere, 2013). Corporate social responsibility, on the other hand, was first proposed by Oliver Sheldon in 1923 to encourage businesses to take social responsibility when carrying out their own activities and to consider the impact of every economic decision on public welfare (Wang, 2010). Finally, culture is considered because it speaks more about the work environment and how the company or company reinforces ethical conduct, how it develops its values ​​and...... middle of paper ......s.REFERENCES:Gogo, H. (2013). Responding to negative celebrity publicity: the case of Nike. Academia.edu. Retrieved April 6, 2014 from http://http://www.academia.edu/6315776/Responding_to_Negative_Celebrity_Endorser_Publicity_The_Case_of_NikeHillsberg, A. (nd). Top 10 most expensive Nike shoes: from Kobe Bryant to Tiger Woods. Online finance. Retrieved April 8, 2014 from http://financesonline.comRoberts, S. (August 2, 2006). Sports of the time; Coaches like Graham always have their sponsors. The New York Times. Retrieved April 6, 2014 from http://query.nytimes.com/gst/fullpage.html?res=9D06E5DA103FF931A3575BC0A9609C8B63Tan, L. and James, B. (2013). Effects of doping behavior on branding in Australian sport. Macquire University. Retrieved April 6, 2014 from http://anzmac.org/conference/2013/papers/anzmac2013-263.pdf