CONTENTS
Summary 2
Contents 3
I - Introduction 4
1.1 Importance and Evolution of Business Ethics 4
1.2 Presentation of Issues 5
1.3 Introduce the company 5
II - ethics and C.S.R in accor 5
2.1 What is C.S.R. and Business Ethics? 5
2.1.1 Definition 6
2.1.2 Overview of C.S.R and Business 6
2.2 Benefits of C.S.R. and Business Ethics 7
2.3 Main issues impacting in ACCOR 7
2.3.1 Stakeholders 7
2.3.2 Environment 10
2.3.3 Social Issues 10
2.4 Ethical Codes: definition and impact 11
2.6 Communicate and Reporting corporate social initiatives 12
III - Evaluation 12
3.1 Corporate Social Responsibility Pyramid 12
3.2 Comparison with Hilton and Marriott 13
3.3 prize 14
IV - Conclusions 14
V - Recommendations 14
Bibliography 14
Appendices 17
Appendix 1: FTSE4Good Index 18
Appendix 2: Corporate social responsibility 18
APPendix 3: Accor hotels environment charter 19
Appendix 4: Traditional Management Systems 20
Appendix 5: Accor Stakeholders 21
Appendix 6: Accor Sustainable Procurement Charter 23
Appendix 7: Corporate Social Responsibility Overall Business Benefits 25
Appendix 8: Green Globe Process 26
Appendix 9: Accor Certifications 27
Appendix 10: Corporate Social Responsibility Pyramid 28

I - INTRODUCTION
1.1 IMPORTANCE AND EVOLUTION OF BUSINESS ETHICS
Nowadays, ‘Ethics’ is an inseparable part of management and business operations. Kotler & Lee (2005) stated that there are numerous companies reporting social practices and it is increasing each year. They proved it by mentioning a survey of ‘The Global Fortune Top 250’ which lists companies which include social and sustainable practices to their strategies. In 1999, 35% of companies reported Social Responsibility. The percentage is up to 45% in the survey published in 2002. A more recent study for the Financial Times Stock Exchange 350 (cited by Luck & Bowcott 2007:292) revealed that 94% of companies referred to Corporate Social Responsibility (CSR) in their annual report. They showed