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What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation

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  • Élodie Béthoux
  • Claude Didry
  • Arnaud Mias

Abstract

This article examines the corpus of multinationals’ codes of conduct on CSR issues which has been collated by the ILO. Through lexical software analysis we identify three main points of reference in CSR codes of conduct: respect for ILO norms, discussion of the company’s relationship to society, and reinforcement of its internal discipline and organisation. Surprisingly, the issue of corporate responsibility itself constitutes a small part of the text of the codes. Their main targets are employees, who are charged with a dual task: to ensure the implementation of the principles stated in the codes, and to protect the assets of the company. In a reflexive dimension, codes of conduct help us to understand the key characteristics of the companies which made them.

Suggested Citation

  • Élodie Béthoux & Claude Didry & Arnaud Mias, 2007. "What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(1), pages 77-90, January.
    • Handle: RePEc:bla:corgov:v:15:y:2007:i:1:p:77-90
    DOI: 10.1111/j.1467-8683.2007.00544.x
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    Cited by:

    1. Petya Puncheva-Michelotti & Marco Michelotti & Peter Gahan, 2010. "The Relationship Between Individuals’ Recognition of Human Rights and Responses to Socially Responsible Companies: Evidence from Russia and Bulgaria," Journal of Business Ethics, Springer, vol. 93(4), pages 583-605, June.
    2. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
    3. Cécile Cézanne & Marianne Rubinstein, 2011. "The Role of CSR in the Governance of the "New firm": an Empirical Study of the French Telecommunications Industry," Working Papers hal-00628726, HAL.
    4. Kenneth Amaeshi & Olufemi Amao, 2009. "Corporate Social Responsibility in Transnational Spaces: Exploring Influences of Varieties of Capitalism on Expressions of Corporate Codes of Conduct in Nigeria," Journal of Business Ethics, Springer, vol. 86(2), pages 225-239, March.
    5. Jędrzej G. Frynas, 2008. "Corporate Social Responsibility and International Development: Critical Assessment," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(4), pages 274-281, July.
    6. Cécile Cézanne & Marianne Rubinstein, 2011. "The Role of CSR in the Governance of the "New firm": an Empirical Study of the French Telecommunications Industry," CEPN Working Papers hal-00628726, HAL.
    7. Natalia N. Yashalova & Dmitry A. Ruban & Natalia A. Latushko, 2021. "Cultivating Patriotism—A Pioneering Note on a Russian Dimension of Corporate Ethics Management," Administrative Sciences, MDPI, vol. 11(3), pages 1-9, July.
    8. Reyes Calderón & José Álvarez-Arce & Silvia Mayoral, 2009. "Corporation as a Crucial Ally Against Corruption," Journal of Business Ethics, Springer, vol. 87(1), pages 319-332, April.
    9. Reyes Calderón-Cuadrado & José Álvarez-Arce & Isabel Rodríguez-Tejedo & Stella Salvatierra, 2009. "“Ethics Hotlines” in Transnational Companies: A Comparative Study," Journal of Business Ethics, Springer, vol. 88(1), pages 199-210, August.
    10. Sarah Vandenbroucke & Jaroslaw Kantorowicz & Yvonne Erkens, 2024. "Decoding supplier codes of conduct with content and text as data approaches," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 472-492, January.
    11. Virginia Bodolica & Martin Spraggon, 2015. "An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms," Journal of Business Ethics, Springer, vol. 126(3), pages 459-472, February.
    12. Qinghua Zhu & Fei Zou & Pan Zhang, 2019. "The role of innovation for performance improvement through corporate social responsibility practices among small and medium‐sized suppliers in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 341-350, March.
    13. Chassagnon, Virgile & Dubrion, Benjamin, 2015. "Responsabilité sociale de l’entreprise et manipulation des salariés au travail : un éclairage institutionnaliste à partir d’une analyse de la littérature sur les codes de conduite," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 17.
    14. Brink, Alisa G. & Eller, C. Kevin & Gao, Lei, 2021. "He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies," Advances in accounting, Elsevier, vol. 54(C).
    15. Calderón Reyes & Ferrero Ignacio & Redin Dulce M., 2013. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, De Gruyter, vol. 14(4), pages 1-24, January.
    16. Borko Mihajlović, 2020. "The Role of Consumers in the Achievement of Corporate Sustainability through the Reduction of Unfair Commercial Practices," Sustainability, MDPI, vol. 12(3), pages 1-20, January.
    17. Goran Svensson & Greg Wood & Jang Singh & Emily Carasco & Michael Callaghan, 2009. "Ethical Structures and Processes of Corporations Operating in Australia, Canada, and Sweden: A Longitudinal and Cross-Cultural Study," Journal of Business Ethics, Springer, vol. 86(4), pages 485-506, June.
    18. Hyder Kamran & Irfan Khurshid & Fawaz Ali & Nitin Raj Srivastava, 2012. "Value Creation Through Corporate Social Responsibility in Developing Countries: A Case Study of Proctor & Gamble Pakistan," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 3(6), pages 279-293, December.
    19. Svensson, Göran & Wood, Greg & Callaghan, Michael, 2010. "A corporate model of sustainable business practices: An ethical perspective," Journal of World Business, Elsevier, vol. 45(4), pages 336-345, October.
    20. Cézanne, Cécile & Rubinstein, Marianne, 2012. "La RSE comme instrument de gouvernance d’entreprise : une application à l’industrie française des télécommunications," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.
    21. Cécile Cézanne & Marianne Rubinstein, 2010. "La RSE comme instrument de la gouvernance d'entreprise," Post-Print hal-00628645, HAL.
    22. Valentina Mele & Donald Schepers, 2013. "E Pluribus Unum? Legitimacy Issues and Multi-stakeholder Codes of Conduct," Journal of Business Ethics, Springer, vol. 118(3), pages 561-576, December.
    23. Clive Boddy & Richard Ladyshewsky & Peter Galvin, 2010. "The Influence of Corporate Psychopaths on Corporate Social Responsibility and Organizational Commitment to Employees," Journal of Business Ethics, Springer, vol. 97(1), pages 1-19, November.
    24. Tenakwah, Emmanuel Junior & Chen, Junxin & Ying, Sammy Xiaoyan & Li, Yongqing & Wu, Huiying, 2024. "Corporate governance, home country governance, and MNE CSR: Evidence from Ghana," Emerging Markets Review, Elsevier, vol. 59(C).
    25. Maira Babri & Bruce Davidson & Sven Helin, 2021. "An Updated Inquiry into the Study of Corporate Codes of Ethics: 2005–2016," Journal of Business Ethics, Springer, vol. 168(1), pages 71-108, January.

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