Códigos éticos de las empresas españolas: ¿Qué compromisos contienen?
Ayuso, S. y Garolera, J. (2012) Códigos éticos de las empresas españolas: ¿Qué compromisos contienen?, Revista de Responsabilidad Social de la Empresa, nº 11, Mayo-Agosto, pp. 77-103.
This study aims to examine the content of codes of ethics defined by Spanish companies and analyze the commitments made in these documents. Specifically, we study which values/principles and rules of conduct the codes refer to, whether there are a common set of values/principles and rules of conduct and if these common commitments are similar to or different from the commitments made by multinational companies (based on a study by Kaptein in 2002). The results show that the commitments mentioned in the Spanish codes refer to the protection of the company and the employee, and that they emphasize some apparently “universal” issues as employee treatment with equality and dignity, management of confidential information, corruption/bribery and conflicts of interest.