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Condiciones para la eficacia de los códigos internos de responsabilidad social de la empresa

Author

Listed:
  • Marta de la Cuesta González

    (UNED)

  • Carmen Valor Martínez

    (Universidad Pontificia Comillas)

Abstract

There is a growing trend towards a preference for soft regulation or self regulation as a complement or an alternative tool to legal regulation. As a consequence of this trend, there is an increasing number of corporate «codes of ethics» or third-level Corporate Social Responsibility (CSR) codes, those created within the firm. This paper aims to shed some light on the internal and external effectiveness of «codes of ethics». Evaluating their internal effectiveness implies analysing the conditions to be met so that employees maintain high ethical standards in their daily behaviour. Examining their external effectiveness leads us to evaluate their potential and limitations of «codes of ethics» to be an alternative tool to traditional regulation.

Suggested Citation

  • Marta de la Cuesta González & Carmen Valor Martínez, 2007. "Condiciones para la eficacia de los códigos internos de responsabilidad social de la empresa," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 65(02), pages 128-149.
    • Handle: RePEc:ekz:ekonoz:2007206
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    More about this item

    Keywords

    autorregulación; códigos éticos; eficacia; limitaciones; regulación;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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