At the heart are organizational values. These values ​​include attitudes, behaviors, beliefs and morals that the organization promotes in line with its corporate image.2. Leadership Effectiveness: Good governance and administration within the organization in terms of better communication and adhering to the same values ​​they set for their employees. Leadership styles and people within the organization play the role of pacesetter for the rest of the organization.3. Balance of stakeholder interests. The organization has several stakeholders with interests that may conflict with each other, such as customers, suppliers, financiers, owners, and workers. All of these groups have needs and demands, some of which may be directly in conflict with each other. An ethical culture recognizes the existence of such tensions and attempts to maintain a balance by satisfying most, if not all, of these needs.4. Process integrity: ethical culture requires that the values ​​so dear to the company must be reflected within the organizational processes themselves. These processes are critical to building both public trust in the company and that of its members