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Une typologie de la formalisation de l'éthique en entreprise : l'analyse de contenu de 50 documents

Author

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  • Samuel Mercier

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The study of corporate ethics reported in this article sheds light on the content and status of 50 formal ethical statements in large France based companies. Content analysis (with SPAD.T software) reveals potentially divergent view among companies as to the primary nature and purpose of a corporate ethics document. On the one hand, codes contain detailed rules and guidelines devoted to employee conduct. Their objective is to make sure that employees strictly abide by the firm's rules. These documents allow to convey standards setting apart which is good or bad. On the other hand, values statements and corporate principles are shorter documents based on the idea of common trust and including an outline of the company's social responsibilities to a wide range of stakeholders.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Samuel Mercier, 2002. "Une typologie de la formalisation de l'éthique en entreprise : l'analyse de contenu de 50 documents," Post-Print hal-00155569, HAL.
    • Handle: RePEc:hal:journl:hal-00155569
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    Cited by:

    1. Rim Lahbil & Rachid Wahabi, 2017. "Reporting Corporate Social Responsibility: At The Pursuit Of Legitimacy - A Literature Review," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(3), pages 68-81.
    2. Christine Noël Le maitre & Cathy Krohmer, 2010. "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(4), pages 75-100., December.

    More about this item

    JEL classification:

    • J59 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Other
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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