[solved] The central thesis of the school of ethical universalism is that

what actions and behaviors are ethically right and wrong are absolute and thus are entirely appropriate for judging the "ethical correctness" of the behavior of all people and organizations in all countries and in all circumstances.

the best and most legitimate basis for judging the "ethical correctness" of the actions and behavior of businesspeople is the Code of Ethical and Moral Behavior adopted and advocated by the United Nations.

concepts of right and wrong are universal within countries but not across countries and cultures.

common moral agreement about right and wrong actions and behaviors across multiple cultures and countries form the basis for universal ethical standards applicable to the members of all societies, all companies, and all businesspeople.

only those ethical principles that are widely recognized and agreed-upon worldwide can be used to put valid ethical boundaries on how business activities are conducted.