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


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  • Mercier, Samuel


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.

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Bibliographic Info

Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/3263.

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Date of creation: Jan 2002
Date of revision:
Publication status: Published in Revue de gestion des ressources humaines, 2002, no. 43. pp. 34-49.Length: 15 pages
Handle: RePEc:dau:papers:123456789/3263

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Keywords: Culture d'entreprise; Comportement organisationnel; Entreprises; Responsabilité sociale; France;

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Cited by:
  1. Christine Noël Le maitre & Cathy Krohmer, 2010. "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance Contrôle Stratégie,, vol. 13(4), pages 75-100., December.


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