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Codes of Corporate Conduct: Expanded Review of their Contents

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Abstract

Based on a slight extension of the inventory of 233 codes of corporate conduct collected for an earlier study (TD/TC/WP(98)74/FINAL), this paper takes a more in-depth look at the contents of the codes with respect to issue coverage and code implementation procedures. The main findings of this investigation of 246 voluntary codes of conduct are: The codes examined differ considerably in terms of their content and degree of detail. This reflects the underlying diversity of the organisations issuing the codes, which differ in terms of size, sector and regional affiliation. All the firms subscribing to the codes covered in this study are based in the OECD (most of the 29 member OECD countries are covered in the inventory). The firms operate in a variety of sectors including high technology, mass retailing, heavy manufacturing, light manufacturing, primary production and financial services. Some codes in the inventory are issued by business associations and others by NGOs. The codes ...

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  • Oecd, 2001. "Codes of Corporate Conduct: Expanded Review of their Contents," OECD Working Papers on International Investment 2001/6, OECD Publishing.
  • Handle: RePEc:oec:dafaaa:2001/6-en
    DOI: 10.1787/206157234626
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    File URL: https://doi.org/10.1787/206157234626
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    1. repec:kap:jbuset:v:143:y:2017:i:4:d:10.1007_s10551-016-3131-9 is not listed on IDEAS
    2. Pierre, Gaelle & Scarpetta, Stefano, 2004. "Employment regulations through the eyes of employers - do they matter and how do firms respond to them?," Policy Research Working Paper Series 3463, The World Bank.
    3. Lutz Preuss, 2010. "Codes of Conduct in Organisational Context: From Cascade to Lattice-Work of Codes," Journal of Business Ethics, Springer, vol. 94(4), pages 471-487, July.
    4. Graham, David & Woods, Ngaire, 2006. "Making corporate self-regulation effective in developing countries," World Development, Elsevier, vol. 34(5), pages 868-883, May.
    5. Chisari, Omar O. & Ferro, Gustavo, 2009. "Gobierno Corporativo: los problemas, estado actual de la discusión y un ejercicio de medición para Argentina
      [Corporate Governance: the problems, the current stage of the discussion and a measureme
      ," MPRA Paper 15630, University Library of Munich, Germany.
    6. Patricia Crifo & Jean-Pierre Ponssard, 2008. "RSE et/ou performance financière : points de repère et pistes de recherche," Working Papers hal-00347644, HAL.
    7. Pierre, Gaelle & Scarpetta, Stefano, 2007. "How labor market policies can combine workers'protection with job creation : a partial review of some key issues and policy options," Social Protection Discussion Papers and Notes 41439, The World Bank.
    8. Kenneth Amaeshi & Olufemi Amao, 2009. "Corporate Social Responsibility in Transnational Spaces: Exploring Influences of Varieties of Capitalism on Expressions of Corporate Codes of Conduct in Nigeria," Journal of Business Ethics, Springer, vol. 86(2), pages 225-239, March.
    9. repec:bla:glopol:v:8:y:2017:i::p:56-65 is not listed on IDEAS
    10. repec:bla:glopol:v:8:y:2017:i:s3:p:56-65 is not listed on IDEAS

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