Documento de trabajo nº 16: Códigos éticos de las empresas públicas españolas: Principios, conductas e implantación
Silvia Ayuso
October 2013
Despite the recent proliferation of codes of ethics or codes of conduct by companies, there has been very little empirical research in Spain on this important tool of business or corporate social responsibility (CSR), and less focused on the public sector. The present study aims to examine the content of codes of ethics established by Spanish public sector companies. Using a sample of 18 companies of different sizes and administrative levels, we will explore which commitments are included more frequently in these documents, what information they contain on implementation and enforcement of the codes and to what extent the values, responsibilities and rules of conduct contained in the ethical codes differ from codes of Spanish private companies – based on a previous study by the MANGO Chair of Corporate Social Responsibility.