These principles are rooted in four basic ethical ideals:

Human Dignity
True Professionalism

The Japanese concept of “KYOSEI” means living and working together for the common good, enabling cooperation and mutual prosperity to coexist with health and fair competition. "Human Dignity" refers to the sacredness or value of each person as an end, not simply as a means to the fulfillment of others' purposes or even majority prescription. “True Professionalism” and “Credibility” refer to the basic principles based on which sustainable existence can be achieved in the business world.

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These principles can be further classified into the following sections:

General Principles
Stakeholder Principles

The General Principles seek to clarify the spirit of “KYOSEI” and human dignity. The specific Stakeholder Principles are concerned with practical application.


  • The mobility of employment, capital, products, and technology is making business increasingly global in its transactions and its effects.
  • Laws and market forces are necessary but insufficient guides for conduct.
  • Responsibility for the policies and actions of business and respect for the dignity and interests of its stakeholders are fundamental.
  • Shared values, including a commitment to shared prosperity, are as important for a global community as for communities of smaller scale.


For these reasons, and because business can be a powerful agent of positive social change, we offer the following principles as a foundation for dialogue and action by business leaders in search of business responsibility. In so doing, we affirm the necessity for moral values in business decision making. Without them, stable business relationships and a sustainable world community are impossible.


  1. Responsibilities of Business
  2. Impact of Business
  3. Business Behavior
  4. Respect for Rules
  5. Support for Multilateral Trade
  6. Respect for the Environment
  7. No Illicit Operations

General Principles 

  1. Customers
  2. Employees
  3. Owners/Investors
  4. Suppliers
  5. Competitors
  6. Communities

Stakeholder Principles 

  1. Dedication to clients 
  2. Integrity
  3. Speed 
  4. Independence 
  5. Credibility 
  6. People are Key
  7. Dynamic Organization
  8. Industry Leadership
  9. Financial Health


Principle-01: The Responsibilities of Business: Beyond Shareholders Toward Stakeholders

The value of a business to society is the wealth and employment it creates and the marketable products and services it provides to consumers at a reasonable price commensurate with quality. To create such value, a business must maintain its own economic health and viability, but survival is not a sufficient goal.

Businesses have a role to play in improving the lives of all their customers, employees, and shareholders by sharing with them the wealth they have created. Suppliers and competitors as well should expect businesses to honor their obligations in a spirit of honesty and fairness. As responsible citizens of the local, national, and global communities in which they operate, businesses share a part in shaping the future of those communities.

Principle-02: The Economic and Social Impact of Business: Toward Innovation, Justice, and World Community

Businesses established in foreign countries to develop, produce, or sell should also contribute to the social advancement of these countries by creating productive employment and helping raise the purchasing power of their citizens. Businesses also should contribute to human rights, education, welfare, and vitalization of the countries in which they operate.

Businesses should contribute to economic and social development not only in the countries in which they operate, but also in the world community at large. Through effective and prudent use of resources, free and fair competition, and emphasis upon innovation in technology, production methods, marketing, and communications.

Principle-03: Business Behavior: Beyond the Letter of the Law Toward a Spirit of Trust

While accepting the legitimacy of trade secrets, businesses should recognize that sincerity, candor, truthfulness, the keeping of promises, and transparency contribute not only to their own credibility and stability but also to the smoothness and efficiency of business transactions, particularly on the international level.

Principle-04: Respect for Rules

To avoid trade frictions and to promote freer trade, equal conditions for competition, and fair and equitable treatment for all participants, businesses should respect international and domestic rules. In addition, they should recognize that some behavior, although legal, may still have adverse consequences.

Principle-05: Support for Multilateral Trade

Businesses should support the multilateral trade systems of the GATT/World Trade Organization and similar international agreements. They should cooperate in efforts to promote the progressive and judicious liberalization of trade, and to relax those domestic measures that unreasonably hinder global commerce, while giving due respect to national policy objectives.

Principle-06: Respect for the Environment

A business should protect and, where possible, improve the environment, promote sustainable development, and prevent the wasteful use of natural resources.

Principle-07: Avoidance of Illicit Operations

A business should not participate in or condone bribery, money laundering, or other corrupt practices; indeed, it should seek cooperation with others to eliminate them. It should not trade in arms or other materials used for terrorist activities, drug traffic, or organized crime.

Principle-08: Customers

We believe in treating all customers with dignity, irrespective of whether they purchase our products and services directly from us or otherwise acquire them in the market. We therefore have a responsibility to:

provide our customers with the highest quality products and services consistent with this requirement;
treat our customers fairly in all aspects of our business transactions, including a high level of service and remedies for their dissatisfaction;
make every effort to ensure that the health and safety of our customers, as well as the quality of their environment, will be sustained or enhanced by our products and services;
assure respect for human dignity in products offered, marketing, and advertising; and
respect the integrity of the culture of our customers.

Principle-09: Employees

We believe in the dignity of every employee and in taking employee interests seriously. We therefore have a responsibility to:

provide jobs and compensation that improve workers’ living conditions;
provide working conditions that respect each employee’s health and dignity;
be honest in communications with employees and open in sharing information, limited only by legal and competitive restraints;
listen to and, where possible, act on employee suggestions, ideas, requests, and complaints;
engage in good-faith negotiations when conflict arises;
avoid discriminatory practices and guarantee equal treatment and opportunity in areas such as gender, race, and religion;
promote in the business itself the employment of differently-abled people in places of work where they can be genuinely useful;
protect employees from avoidable injury and illness in the workplace;
encourage and assist employees to develop relevant and transferable skills and knowledge; and
be sensitive to serious unemployment problems frequently associated with business decisions, and work with governments, employee groups, other agencies, and each other in addressing these dislocations.

Principle-10: Owners/Investors

We believe in honoring the trust our investors place in us. We therefore have a responsibility to:

apply professional and diligent management in order to secure a fair and competitive return on our owners’ investment, and disclose relevant information to owners/investors subject only to legal requirements and competitive restraints;
disclose relevant information to owners’/investors’ investment;
conserve, protect, and increase the owners’/investors’ assets; and
respect owners’/investors’ requests, suggestions, complaints, and formal resolutions.

Principle-11: Suppliers

Our relationship with suppliers and subcontractors must be based on mutual respect. We therefore have a responsibility to:

seek fairness and truthfulness in all of our activities, including pricing, licensing, and rights to sell;
ensure that our business activities are free from coercion and unnecessary litigation;
foster long-term stability in the supplier relationship in return for value, quality, competitiveness, and reliability;
share information with suppliers and integrate them into our planning processes;
pay suppliers on time and in accordance with agreed terms of trade; and
seek, encourage, and prefer suppliers and subcontractors whose employment practices respect human dignity.

Principle-12: Competitors

We believe that fair competition is one of the basic requirements for increasing the wealth of nations and, ultimately, for making possible the just distribution of goods and services. We therefore have a responsibility to:

foster open markets for trade and investment;
promote competitive behavior that is socially and environmentally beneficial and demonstrates mutual respect among competitors;
refrain from either seeking or participating in questionable payments or favors to secure advantages;
respect both tangible and intellectual property rights; and
refuse to acquire commercial information by dishonest or unethical means, such as industrial espionage.

Principle-13: Communities

We believe that as global corporate citizens, we can contribute to such forces of reform and human rights as are at work in the communities in which we operate. We therefore have a responsibility in those communities to:

respect human rights and democratic institutions, and promote them whenever practicable;
recognize governments’ legitimate obligation to the society at large and support public policies and practices that promote human development through harmonious relations between business and other segments of society;
collaborate with those forces in the community dedicated to raising standards of health, education, workplace safety, and economic well-being;
promote and stimulate sustainable development and play a leading role in preserving and enhancing the physical environment and conserving the earth’s resources;
support peace, security, diversity, and social integration;
respect the integrity of local cultures; and be a good corporate citizen through charitable donations, education and cultural contributions, and employee participation in community and civic affairs.

Principle-14: Dedication to clients

“Our main goal is to satisfy the needs and wants of our clients and we understand that those are likely to change continuously over time. We want to offer a superior concept with unparalleled quality, creativity and flexibility. We recognize that every client is different and we strive to develop strong relationships with each and every one.”

Principle-15: Integrity

“We strive for integrity and honesty in all that we do. Our ethical standards are very high and we comply fully with the law and all relevant regulations. While our approach is open and dynamic, we respect confidentiality and we are fair competitors. We will invest significant resources in security and data protection systems.”

Principle-16: Speed

“We recognize the importance of speed in all aspects of our business. The Internet environment requires continuous and rapid adoption to a changing external environment. We strive to be proactive rather than reactive through driving change in close cooperation with our clients.”

Principle-17: Independence

“Independence is at the core of our value proposition and our neutrality will be maintained at all costs. We strongly believe this is in the interest of all participants in our exchange in the election arena. We will maintain our non-partisan.”

Principle-18: Credibility

“Our assets are our people, patent, capital, technology and reputation. If any of these is ever diminished, the last is the most difficult to restore. We take pride in our work and our commitment to quality is as strong as our eagerness to succeed. We will develop and sustain our reputation. We want our model to add real value to all its users as well as society at large.”

Principle-19: People are Key

“Our people are our most valuable resource and our aim is to recruit the best people for every function of our business. We offer a dynamic and rewarding environment for our employees and career prospects are unlimited for our most successful people irrespective of origin, race, sex, age and religion.”

Principle-20: Dynamic Organization

“The culture of the firm combines a clear recognition of teamwork as a key element of success, with the strong intent to inspire to and reward individual achievement. Our organizational structure is flat and simple and stresses openness and fast decision making. While we will invest proactively in market research and intelligence, uncertainty about the future is the only constant in our business and we must be prepared to take calculated risks.”

Principle-21: Industry Leadership

“We strive for leadership in our continuous pursuit of building the best model available in the industry. We will spare no effort in securing thought leadership and will invest substantially in technology to obtain and sustain a competitive edge.”

Principle-22: Financial Health

“We seek to maintain a solid capital base, as we believe staying creative and financial flexibility is important for our clients and critical to our success. Although growth is key in the initial phase of the evolution of the firm and while we must always be striving to identify and seize new opportunities, considerations such as revenue generation and profitability are always central to our thinking.”


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