In 1989, for the first time, the European Business Ethics Network (EBEN) assembled European research institutes for economics and ethics or business ethics at the Nijenrode Universiteit voor Bedrijfskun- de (Nijenrode Business SchooD in the Netherlands. In 1990 this Meeting of European Research Institutes was held at the Centrum voor Econo- mie en Ethiek (Centre for Economics and Ethics), Katholieke Universi- teit Leuven in Belgium. In 1991 the institutes met in the Hannover Meeting of European Re- search Institutes on Economics and Ethics. 3rd Annual EBEN Meeting of Business Ethics Research Centres in Europe in the Forschungsinstitut fur Philosophie Hannover (Research Institute for Philosophy, Hanno- ver) at Hannover, Germany, on April 19th and 20th, 1991. This volume publishes the papers and discussion summaries of the Hannover Meeting in which sixteen institutes from ten European countries took part. I should like to thank all those who helped to make this conference a success, to my co-workers at the Research Institute of Philosophy Hannover, particularly to Anna Maria Hauk and Annette Kleinfeld- Wernicke, to those who wrote the discussion summaries, and to EBEN and its president, Henk van Luijk, who took the initiative to institution- alize these European meetings of research institutes working in the field between economics, management science, and philosophical ethics.