The thesis that common moral agreement about right and wrong actions and behaviors across multiple cultures and countries form the basis for universal ethical standards applicable to the members of all societies, all companies, and all businesspeople is associated with

the widely used and authoritative Statement of Universal Ethical Principles developed by the Global Center for Universal Ethical Standards in Brussels, Belgium.

the school of ethical relativism.

the Code of Ethical and Moral Behavior adopted by the United Nations and ratified by a majority of member nations.

the school of ethical universalism.

integrative social contracts theory.