These people that you mention are the people who are actually supervising the day to day work that goes on in an organization. They are what you might liken to the officers and non-commissioned officers who actually command troops in the field. Therefore, they are the ones who will have some of the greatest impacts on the ethical climate of an organization.
When ethical dilemmas present themselves, the higher-level managers are not on the spot. It is the managers and the first-line supervisors who are. Therefore, they weill be the ones who determine what will actually be done in response to ethical dilemmas. They may be guided by the policies that come from above, but they are the ones who decide how those policies will be implemented in any given situation. This gives them a great influence on the ethical climate of the organization.
managers and first line supervisors are directly holding the activities of employees. even they are in frequent interaction to one other. its too obvious that the relationships between employees and the managers are subject to social and ethical ambiguities. as a result, the ethical climate of organization is influenced.