Within discourse theory, language is seen as constitutive of reality. Furthermore, facts and values are viewed as inseparable. This has consequences for business ethics. In this paper the relationship between discourse theory and business ethics is discussed. Both the descriptive and prescriptive aspects of business ethics are taken into account. Furthermore, an example of an empirical study is presented. A discourse analysis is concluded to answer the questions of how bankers in Holland conceptualize and thus treat their customers and whether (...) there are differences between the largest three banks. The article contains the description of five different discourses on customers within the banks. (shrink)