Abstract The face of global economic trends and the regional economy era¡A business ethics and corporate governance issues has been an academic discussion on hot topics for discussion and direction. The researchers in the Steel Group¡A the individual departments in the Group mainly full-time deal with public relations matters¡A the face of a daily course of the Group's external public relations¡A daily contact with people dealing with the problem actually is. Also¡A it's my personal experience¡A the experience of the human bit cell value and dignity¡A we all articles that social norms of corporate governance and corporate ethics¡A the spirit of ethical management issues¡A the thinking should go deeper human good and the beautiful care of active hair almost ethical issues¡A rather than emphasizing the institutionalization of business ethics¡A the feelings are now through the command type and the voluntary form of program management and stress management were discussed¡A such as Sarbanes-Oxley¡A corporate governance and regulations requirements ...¡A but should take the initiative in this almost human spontaneous mechanism of co-operation rather than to emphasize the obligations of companies to the concept of how. In addition¡A if the enterprises are mainly interested point of view¡A China Steel Xi is a large company¡A management stability and good performance¡A but also so the community group on corporate ethical expectations Duiyu feedback mechanism¡A often face there too many Touru have to meet the public sector policy sponsorship¡A local political leaders to local feedback mechanism ... so look forward to. Because¡A after all¡A is profitable steel companies in the organization¡A the amount of capital raised from shareholders or the public funds¡A in the enterprise and how to allocate limited resources situation¡A faced by the main potential profit organizations in the sustainable competitive financial investment¡A the pursuit of the best interests of shareholders¡A and both the ethical and social responsibility with social expectations¡A to strike a balance between the three¡A an enterprise business intelligence major test of those in charge. In the context of this study¡A the author re-think by the end of 2009 and raised on the concept of business ethics further: a friendly business¡I However¡A search-friendly businesses over the current research in the literature is not yet over¡A very exciting is that we practice on the development of the entire global business ethics¡A by the EU Environment Forum on ¡yseen in the European Union and European Union Conference on the Environment in 2010 that: "If we understand the intrinsic value of the real environment¡A we will be more efficient integration of economic¡A social and environmental objectives." EU specific practice is environmentally friendly in the 2010 enactment of the European Business Awards¡A respectively¡A from the United Kingdom¡A Belgium¡A Germany and Spain in the company were. This award is given to environmental friendliness has been successfully extended to the national level the "best of the best" business is business and these awards reflect the ability of its own practices for environmental innovation and green technology process of economic concepts. This study to field-based qualitative research interviews¡A the main point of balance for the three different considerations. The study concluded: 1. Corporate social responsibility should not only be built on the obligations of social responsibility point of view¡A but can be life ethics emphasized care ethics and Watson's Caring Theory into corporate social responsibility for discussing¡A and talking about can be achieved. 2. In the steel ¡yAguilar Liren¡A who had Dada¡z business-minded and self-expectations¡A an enterprise in the Virtue's representative and the initial model¡A has been included in higher level discussions. Management of follow-up suggestions are as follows 1. Look forward to the future pertaining to the Study¡A a friendly corporate business operations in greater depth and create a virtuous cycle of performance. 2. Look forward to claim the life and education pertaining to the moral and ethical care ethics with corporate ethics and social responsibility into joint research¡A to make it more to improve the theory of business ethics and sufficiently comprehensive sexual. 3. Depth study again a¡yfriendly business¡z for the future of ¡ysocial enterprise ¡z comprehensive testing of the theory even more reinforcement. Key words: Friendly business , corporate social responsibility , corporate governance, public relations

In classical “triple bottom line” sustainability reporting, there have not been any clear guidelines on how companies should report on their environmental footprint. Consequently, the transparency in the environmental reporting has been low, which has resulted in greenwashing. To create reliable reporting and increase the proportion of green loans and green investments, the EU introduced the classification system EU Taxonomy in 2021. The new framework has stricter requirements on companies as they are now obligated to report on specific guidelines. These guidelines will also allow stakeholders to determine how sustainable a company is. Since the EU Taxonomy was recently launched, there has been a knowledge gap in how companies experience the framework. Also, what measures should be considered in the design of the EU Taxonomy for the implementation to be as successful as possible, based on the premise that companies should make their business model as sustainable as possible. This semi-structured interview study examines how Swedish companies experience the EU Taxonomy. The researchers interviewed eight Swedish stakeholders with great insights into the area, from the manufacturing industry (1), the Real Estate Industry (2), the Swedish Corporate Business Organizations (1), the Real Estate Industry Organizations (2), and Auditing Firms (2). The researchers could conclude that being classified as sustainable in the EU Taxonomy does not necessarily mean a company is sustainable from a scientific point of view. Nevertheless, it can be an answer to political interests. The interviewees also felt it was challenging to interpret and understand the framework and that there were necessary clarifications. Further, the EU will have to account for several activities from each industry so that companies can report on their total ecological footprint. Finally, changes in the delegated acts are mandatory for the EU taxonomy to be a successful policy instrument. / I klassisk “triple bottom line” rapportering har det inte funnits några tydliga riktlinjer för hur företag ska rapportera om sitt ekologiska avtryck. Som en följd av detta, har transparensen i hållbarhetsredovisningen varit låg, vilket har resulterat i greenwashing. I syfte att skapa mer tillförlitlig rapportering och öka andelen gröna lån och investeringar, infördes 2021 klassificeringssystemet EU Taxonomin. Det nya ramverket har skapat nya krav på företag då de nu är skyldiga att rapportera på specifika miljöbelastande aktiviteter. Dessa riktlinjer ska dessutom kunna utgöra hur hållbara de rapporterande bolagen är. Eftersom EU Taxonomin nyligen har lanserats, fanns det en kunskapslucka för hur företag upplever ramverket. Även vilka åtgärder som bör övervägas i utformningen av EU-taxonomin för att implementeringen ska bli så framgångsrik som möjligt, utifrån utgångspunkten att företag ska göra sin affärsmodell så hållbar som möjligt. Med detta i åtanke utvecklades denna semistrukturerade intervjustudie som ämnar att undersöka hur svenska företag ser på EU Taxonomin. Forskarna har intervjuat åtta aktörer från svenska: tillverkningsindustrin (1), fastighetsbranschen (2), näringslivet (1), medlemsorganisationer inom fastighetsbranschen (2) och revisionsbyråer (2). Det forskarna kunde konstatera är att det som klassas som hållbart i EU Taxonomin, inte nödvändigtvis ur ett teknikneutral och vetenskapligt perspektiv är hållbart, utan är ett svar på ett politiskt intresse. Aktörerna upplever dessutom att ramverket är svårt att förstå och att det därför är nödvändigt med förtydningar. Till sist kommer även EU behöva ta fler aktiviteter från de respektive branscherna i åtanke i de delegerade akterna, för att företag ska kunna redovisa för sitt totala ekologiska fotavtryck. Slutligen är ändringar i de delegerade akterna obligatoriska för att EU Taxonomin ska kunna bli ett framgångsrikt policyinstrument.