The more important an issue is to an individual, the greater its intensity becomes. Therefore, ethical strength is the degree to which an issue is relevant to a person or company. Different individuals have different values, perceptions, needs, beliefs and levels of resilience that influence their decisions and actions. Employees in positions of authority within the company determine what and how an organization considers ethical intensity. Nowadays, top leaders in organizations face prison sentences for the unethical actions of their junior colleagues (Ferrell, et al., 2013). The intensity of an ethical issue implies that an individual is aware of an aspect and understands whether an issue is unethical or not. Naturally, the cognitive state of individuals influences their decisions and their