It mainly depends on the corporate culture of the company and its objectives. In Mike and Jan, it is possible to observe a culture based on values, while in Jan, a traditional culture based on conformity. The difference between the two is basically that in the first we consider that the fundamental function of ethics is to obey the law and the rules, and in the second we give more priority to a set of values ​​than the rules, referring to “doing good”. do things right” (Hartman & DesJardins, 2011). In conclusion, managers play an important role in the corporate culture of a company and are among the members who form corporate governance. According to Treviño Hartman and Brown (2000), to be an “ethical leader”, one must be a moral person, and at the same time a moral manager. (cited in Crane & Matten, 2010). This implies, on the one hand, possessing values ​​such as honesty and integrity (with respect to the legal person); on the other hand, adopting ethical behavior at work and at home, rewarding moral behavior of employees and punishing unethical conduct, and having conversations about ethics with employees. (Treviño et al., 2000, cited in L. van den Akker, Heres, Lasthuizen & Six, 2009). Finally and regarding the characters, only Mike and Jan would in my opinion be ethical leaders, because they can combine profit and ethics. Meanwhile, Mei-Hua and Deshi's main goal is to gain profits and it might be a mistake to succeed because "ethics is truly an essential ingredient for business success" (Arjoon,