Today, we confront forces bringing spiritual and ethical values into business which have together has a meaningful concept for each business. Nowadays, the growing attention to ethical issues in workplaces has caused the organizations tend to set ethical codes. However, the results of recent studies show that the ethical organizations will obtain more benefits over a long period and will gain better financial and non-financial performance. So this issue has caused the ethical values of organization be an important part of the organization’s culture. Beside this, ethical issues have always been a noteworthy topic in tourism concepts. Therefore, the present research has examined the effect of ethical values and empathy on nonfinancial performance of tour operators in Tehran through the organizational commitment. The statistical population is composed of employees of tour operators and data were collected by the standard questionnaires. Results show that ethical values and empathy in workplace have a positive and significant effect on organizational commitment and following that non-financial performance of organization.
