All business owners have very clear objectives – most importantly, to develop their business and maximize its profits, but also to look after their employees and associates, to pursue their social activity. To communicate clearly the main goal of the company, what it stands for and what its guiding principles are, it is necessary to establish a set of ethical values to be followed by anyone involved with their business. The Code of Ethics lays down the rules underpinning the entirety of the company’s operations. They define the company’s vision and mission and, usually, govern all relations between the business and its employees.