Title: A theoretical model of code of ethics conceptualized from companiespublic disclosures on ethics
Abstract:Codes of ethics encompass companiesvision on business conduct and ethics in relation with its stakeholders. Presenting a code of ethics is rather a voluntarily process, therefore a large amount of het...Codes of ethics encompass companiesvision on business conduct and ethics in relation with its stakeholders. Presenting a code of ethics is rather a voluntarily process, therefore a large amount of heterogeneity is found among such codes. A general model of code of ethics would be a necessarily instrument because it would deliver some starting guidance for companies willing to present an ethical code of their own. Therefore, this paper aims to conceptualize a general and synthetic model of code of ethics starting from companiesdisclosures on ethics. The content analysis of 19 codes of ethics and conduct presented by the major companies in France and UK allowed us to conceptualize a theoretical model of code of ethics which is focused on specific categories of stakeholders: capital owners (shareholders and investors), management, employees, customers, suppliers and subcontractors, governments, communities and the environment.Read More
Publication Year: 2014
Publication Date: 2014-01-01
Language: en
Type: article
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Cited By Count: 2
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