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Kaitiakitanga is a significant principle and aspect that contributes to the foundation of Maori customs and philosophies and is a fundamental importance that strengthens the lives of Maori in the past, the present and the future. Kaitiakitanga expresses a various set of practices, designed to attain a stainable management of resources supported Maori values and tradition and is practiced by Maori people. This essay explores the dimensions of the ethical concept of Kaitiakitanga of its nature pre-1840, the integration in business ethics and in the New Zealand legislation. The processes of colonization have severely eroded the ability to the ethic and exercise of kaitiakitanga, however, the practices and traditional customs of kaitiakitanga have been retained, and have evolved, and are still observed today.

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