Ethics and Rationale is the sixth book out of seven from The World of Business Management series, designed as a hands-on program to provide business executives with a chance to refresh and up-date their knowledge on business ethic and legal regulations to succeed in running, managing, and operating practically any business with a little adjustment to business size and type. Discussions of the Book 6 Ethics and Rationale provide formulations of the statements of ethics and rationale and importance to follow ethical principles by organizations. One of the world largest retails was chosen for assessment of its Statements of Ethics by organizational development consultant (OD) to provide advice for the management how to improve statement of ethics according to contemporary ethic and legal regulations. Another focus of the book is to provide reports on what needs to be included in the business governance plan for computer software industry. The reports include a definition of the major components of a business government plan along with the moral underpinning of these components. The book also includes the chapter about the functional department participation plan developed for the same industry. Most of the software companies are adapting decentralization as a base to construct its structure because these organizations have operated in rapidly changed regime of a computer technology. The book increases the importance of creating and following the ethical rules and regulations by providing the examples of the cases on these rules violations. The book concludes with the Discussion Questions and the authors output in their responses.