As a philosophy for business ethics, utilitarianism focuses attention on the need to:
follow the ethical norms that are culturally accepted in a host nation.
make social investments designed to enhance the welfare of the communities in which they operate.
adhere to the United Nations Universal Declaration of Human Rights.

Utilitarianism focuses on the ethical theory of emphasizing actions that will ultimately increase the happiness and health of the highest amount of the population. Therefore based on this definition we can say that utilitarianism focuses attention on the need to make social investments designed to enhance the welfare of the communities in which they operate, as this best fits the definition provided above.

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