A theoretical model of code of ethics conceptualized from companies’ public disclosures on ethics
Vol. 13, Nr. 1/2014 , p111..158
Author(s):
Elena Roxana Anghel-Ilcu
Keywords:
Code of ethics, general model of code of ethics, content analysis, European companies, comparative studies
Abstract:
Codes of ethicsencompass companies’ vision on business conduct and ethics in relation with itsstakeholders. Presenting a code of ethics is rather a voluntarily process,therefore a large amount of heterogeneity is found among such codes. A generalmodel of code of ethics would be a necessarily instrument because it woulddeliver some starting guidance for companies willing to present an ethical codeof their own. Therefore, this paper aims to conceptualize a general andsynthetic model of code of ethics starting from companies’ disclosures onethics. The content analysis of 19 codes of ethics and conduct presented by themajor companies in Franceand UKallowed us to conceptualize a theoretical model of code of ethics which isfocused on specific categories of stakeholders: capital owners (shareholdersand investors), management, employees, customers, suppliers and subcontractors,governments, communities and the environment.
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http://online-cig.ase.ro/jcig/art/13_1_6.pdf
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