The exploration of the various ways in which sexual harassment may impact the business and social culture of an organization is an ongoing discussion, research, and plight of professionals, both in the academic arena and businesses.  The presentation of the theoretical foundation and legal ramifications of the published paper “Sexual Harassment: A Myriad of Social and Business Impacts” is the theme of the review which is based upon the definitions of sexual harassment and types, as well as statistics and the results of existing research on whether sexual harassment impacts organizations negatively and society in general. A review of current and past precedent setting cases and current and past events provide a foundation for the impact on organizations and individual employees.  Additional presented points further solidify the relative facts by describing the job-related, psychological, and physical impact of illegal and unethical behavior of the leadership of organizations. Many of the commonly known theories of leadership and motivation are considered and there are indicators that the impact is significant.  Subsequently, one can draw a conclusion and see the impact based on knowledge of different theories.  For example, Maslow’s Theory of Needs, Douglas McGregor’s Theory “X” and Theory “Y”, as well as Hofstede’s Power Distance whereas, Power Distance is the extent to which the less powerful members of institutions and organizations within different countries expect and accept that power is distributed unequally.   The focus of the presentation is the impact and control of hostile work environment and Quid Pro Quo sexual harassment, the differentiation and impact on genders, and the misuse and abuse of the power bases.  Consequently, sexual harassment impacts morale, motivation and the bottom line of the company profits.