Answer-
1.Individual-
It occurs at personal level due to religion,culture,attitudes and experiences.This is micro level.
2.Organisational-
It occurs at the organisational level because of the procedures and policies of the company.This is macro level.
3.Societal-
This is also called environmental level,where the environment of the individual ,his friends and family ,along with the country specific factors affect the ethical decisions taken by the individual