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Due to the vital role of business ethics and CSR in contemporary periods, it is true that the manager should attempt to enrich the relevant competencies of ethics in order to become a qualified ethical leader in the company. According to the identification of Brown, Trevino and Harrison (2005), the ethical leader is able to decide what is right depends on the context of the satiation, and be familiar with the professional ethics and cultural relativism. Aronson (2001) proposes that the moral leader has the sense of obligation to others and the society, which is very beneficial to create more social values for the company and other stakeholders. It is beneficial for the corporation to be guided by the moral leader. To be more specific, to begin with, employment engagement can be improved by the moral leader, since the leader focuses on the employee interests. It is very useful for the corporation to attract and retain qualified employees and improve the work enthusiasm, and the overall organizational effectiveness and efficiency can be further improved as well (Chonko & Hunt, 1985). After that, the moral leader focuses significantly on the product safety, labelling and quality based on the critical considerations of the customer's interests. The product or service offerings from the ethical corporation create both superior economic and social values to satisfy the changing customer needs in the ethical methods. It is helpful for the corporation to retain and attract more target customers from the market. In addition to that, the moral leader has the high awareness of social obligations, so that the corporation tends to contribute to protect the natural environment and support the local community based on the relevant business activities (Brown, Trevino & Harrison, 2005). It is effective for the corporation to create the positive public image of CSR, and the high degree of brand reputation can stimulate the sales performances and achieve longer-run profits.