For countries such as the United States of America and France, codes of ethics must be stronger and well known by the financial community and citizens while maintaining the balance between the interests of shareholders and others stakeholder interests. The situation in the United States is different from that of France; American managers and shareholders are enjoying high profits and incentives, even if the percentage of employee cuts is high, turning to the Anglo-Saxons and adopting shareholder theory. In France, unemployment rate is high and companies get low profits, considering the important fact that managers cannot make decisions can serve the interests of shareholders and their personal interests since other stakeholder groups are strong and can block their decisions . Codes of ethics are an important corporate governance mechanism, which comes from communities without the need for enforcement. This paves the way for ethics programs to spread to different levels in the business world and to ordinary citizens to ensure the social and environmental responsibility of companies. Furthermore, managers and shareholders should consider corporate governance as a key to corporate sustainability in light of their corporate responsibilities. The UK corporate governance model is considered a successful model nowadays as it manages to attract foreign investors, but this could not happen without a strong and serious decision by politicians to adopt numerous changes in regulations and company law. Therefore, politicians and socialists have their role in the affective governance of enterprises, governance principles can be issued and published, but they cannot be applied because the atmosphere is not well prepared, countries like Romania and Russia have their own patterns in addition to the noise.... .. middle of the sheet ...... on two questionnaires, the first was done during the last year, but another questionnaire is more interested in different questions related to religious fundamentals reformulated to adapt to current issues we may face. The samples are selected from academic institutions in Romania, the Republic of Moldova, Syria, India, Russia, Spain, China and the United Kingdom. The problems I faced are written next to the limitations of the questionnaire. The problems can be traced to technical issues because the emails received as spam not like a normal email which pushes potential participants to ignore the questionnaire, after analyzing the results I found that some questions are necessary to demonstrate my objectives and the period for doing this questionnaire not appreciated by the participants (Easter holidays, conferences and tests). The results are not yet ready.