Roostalu, LeaKooskora, Mari2019-09-252019-09-252011-06-262010http://hdl.handle.net/20.500.12424/179554This case study focuses on communication of business ethics via budgeting in the capital of Estonia during the last 75 years. Historically, Estonia was under the rule of Denmark, Germany, Sweden, and Russia for a long time. The first period of Estonian independence lasted for 22 years, beginning in 1918. In 1940, the Republic of Estonia was occupied by the Soviet Union. Estonia regained independence in 1991. The authors of the present article analysed and compared the annual budget books of the city government in all these three periods from the viewpoint of the concept of Corporate Social Responsibility and business ethics. As a result of the study an original model for measuring changes in CSR orientation was designed.engWith permission of the license/copyright holderbusiness ethicscommunication ethicsEconomic ethicsBusiness ethicsPreprint