The values underlying the business corporation, such as ‘integrity', ‘honesty', ‘fairness' and others. A corporate ‘Code of Ethics' which goes beyond separate values to become a set of principles that makes a clear statement of what the business corporation is willing to do or not to do, like forbidding staff to take bribes or other financial incentives. Corporate Governance which is the framework for the policies and procedures which govern the Board of Directors in a business corporation, including non-executive Directors and others who advise the Board. Corporate governance is a key part of Business Ethics' since the morality of the Board and its individual Directors does, or should, underlie these policies and procedures. There is another source, Rosamund Thomas (2010). there are many definitions on’ Business Ethics' in the same way that there are numerous different ‘Codes of Ethics' and this variety and looseness of terminology, methodology and ‘best practices' can cause confusion.