This article draws on studies in CSR, communication, business ethics, accounting and management to uncover CSR practices in the ICT sector that exploit the meanings of materiality. By observing the evolution of concepts and practices regarding materiality, accounting research has suggested that materiality is a socio-behavioral dimension rather than a socio-behavioral dimension. Ethics is considered by many to be a moral philosophy because it focuses on morality, how it is constructed, its nature, and how it affects behavior. . Ethics can be applied to many facets of life. Of the team members, 25.1 reported having taken a communication ethics course during their studies. Please see for details. When asked to remember the last time they participated in communication ethics training, 30.3 completed their ethics training in the past year n, 317 3 within no more than of three years n, 338. Among the, the term ethics can refer to the philosophical study of the ethics of communication. concepts of moral right and wrong and moral right and wrong, to any philosophical theory of what is morally right and wrong or morally good and bad, and to any system or code of moral rules, principles or values. The latter may be associated with particular religions, cultures, professions or,