In this Guide, the Federation has tried to set out as fully as possible the principles of being a good employer. The Federation believes that most employers will see both the commercial and moral sense in adopting them. However the manner in which they are adopted is clearly a matter for each employer to decide. Details will vary, often widely, from employer to employer. What is more important is the intention and spirit with which an employer deals with its most valuable assets - its people. In the final analysis, it is people who make the only difference between a successful business and a less successful one.

The Federation sincerely hopes that this Guide will make some contribution towards Hong Kong's many achievements.