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Codes of Ethics and the Economic Results of Companies

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  • ZdenÄ›k Caha

Abstract

The goal of this paper is to determine how widespread the presence of a code of ethics is and the possible relationship between the presence of a code of ethics in Czech companies and the positive economic results of those companies over the last five years. The number of companies that are introducing ethical management continues to grow globally, including in the Czech Republic. A code of ethics is a tool with which to determine the ethical infrastructure of a company, as well as manage it. However, expert opinions on the possible economic impact of ethical management differ considerably. A statistical analysis of the results obtained from a questionnaire survey conducted among a sample of 297 companies showed that the presence of a code of ethics, or a lack thereof, has no demonstrable impact on the economic results of a company regardless of its size.

Suggested Citation

  • ZdenÄ›k Caha, 2018. "Codes of Ethics and the Economic Results of Companies," Littera Scripta, VSTE, vol. 11(2), May.
    • Handle: RePEc:rsg:littra:2018-014
    DOI: 10.36708/LS.2018.I02.002
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