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


  • Samuel Mercier

    () (IAE Dijon - LATEC/FARGO)


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.

Suggested Citation

  • Samuel Mercier, 2000. "Une typologie de la formalisation de l'éthique en entreprise: l'analyse de contenu de 50 documents," Working Papers CREGO 1001101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:1001101
    Note: article publié dans la Revue de Gestion des Ressources Humaines, n° 43, janvier-février-mars 2002, p. 34-49.

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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.

    More about this item


    éthique; formalisation; responsabilité; code;

    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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