With regard to the economic globalization, there are no obligatory rules at the global level. The problem for a company is determining which norms and values the company should follow. Should it comply with norms of the country of origin or with norms of the host country?In this paper, norms will be developed and justified. For this reason, international regulations such as the human rights or the labor standards of the International Labor Organization (ILO) will be consulted. Norms for global corporate ethics will be derived from these codes. To verify and falsify respectively the established norms, the method of expert interviews is used. The interview partners are experts in the fields of religion, culture and persons from non-governmental organizations and company representatives.
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