In today’s globalised business environment, companies face the challenge of creating corporate ethics policies that transcend cultures and geographic boundaries, connecting stakeholders worldwide. This article aims to conduct a literature review of the emerging field of cross-cultural business ethics through the lens of a bibliometric analysis. On a sample of 70 articles retrieved from the Web of Science Database, we conducted a cocitation analysis in order to identify the intellectual structure of the field. Results emphasised four current perspectives followed by scholars within studies that reunite corporate ethics and cultural issues: international differences in corporate social responsibility, cross-cultural perspectives on codes of ethics, decision-making issues in international environments, and cross-cultural ethics issues in management. This study has relevant theoretical implications as it contributes to clarifying the current directions in cross-cultural business ethics by structuring the various perspectives from the field.
Blehuiu et al. (2025) studied this question.