The economic importance of the Sri Lankan tea industry for the whole population since the 19th century is
unquestioned. However, the working conditions in the tea plantations and the economic situation for the
working people especially for the Tamils in the plantations did not change very much. Despite the distressing
working conditions in the tea plantations in general, child labour below the age of 14 is serious problem. Experience
shows that ethic guidelines formulated in a general and popular way by the international tea companies
are useless for qualified and responsible ethical decision making combatting child labour. Donaldson
and Dunfee have succeeded in establishing Integrated Social Contract Theory a framework for international
managers providing concrete guidance in everyday business operations.