Resumen
With regard to the economic globalization, there are no obligatory rules at the global level. Thus it is a problem for a company to determine which norms and values it should follow i.e. should the company comply with the norms of the country of origin or with the norms of the host country?In this paper, we develop and justify norms. In order to do so, international regulations such as the human rights or the labor standards of the International Labor Organization (ILO) are consulted. The norms for global corporate ethics are derived from these codes. The method of expert interviews is used to verify or falsify the established norms. The interview partners include experts in the fields of religion and culture and also people from non-governmental organizations and business.