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Codes of Corporate Conduct: Expanded Review of their Contents

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  • OECD

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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    Cited by:

    1. Mia Mahmudur Rahim, 2017. "Improving Social Responsibility in RMG Industries Through a New Governance Approach in Laws," Journal of Business Ethics, Springer, vol. 143(4), pages 807-826, July.
    2. Ralf Barkemeyer, 2011. "Corporate perceptions of sustainability challenges in developed and developing countries: constituting a CSR divide?," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 257-281, July.
    3. Jernej Letnar Cernic, 2012. "Corporate Obligations under the Right to a Healthy Living Environment," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 3, pages 21-41, March.
    4. 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.
    5. Lutz Preuss & Donna Brown, 2012. "Business Policies on Human Rights: An Analysis of Their Content and Prevalence Among FTSE 100 Firms," Journal of Business Ethics, Springer, vol. 109(3), pages 289-299, September.
    6. Elisa Arrigo, 2006. "Code of Conduct and Corporate Governance," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Corpora.
    7. Barkemeyer, Ralf & Preuss, Lutz & Ohana, Marc, 2018. "Developing country firms and the challenge of corruption: Do company commitments mirror the quality of national-level institutions?," Journal of Business Research, Elsevier, vol. 90(C), pages 26-39.
    8. 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.
    9. 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.
    10. te Velde, Dirk Willelm., 2009. "The impact of codes and standards on investment flows to developing countries," ILO Working Papers 994341163402676, International Labour Organization.
    11. Luc Fransen & Brian Burgoon & Mark Anner, 2017. "Monitoring Workers’ Rights: The Limits of Voluntary Social Compliance Initiatives in Labor Repressive Regimes," Global Policy, London School of Economics and Political Science, vol. 8, pages 56-65, May.
    12. Lauren Kleynjans & Marek Hudon, 2016. "A Study of Codes of Ethics for Mexican Microfinance Institutions," Journal of Business Ethics, Springer, vol. 134(3), pages 397-412, March.
    13. Ferro, Nicoletta, 2006. "Riding the Waves of Reforms in Corporate Law, an Overview of Recent Improvements in Italian Corporate Codes of Conduct," Corporate Social Responsibility and Sustainable Management Working Papers 12125, Fondazione Eni Enrico Mattei (FEEM).
    14. Lutz Preuss, 2012. "Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens," Journal of Business Ethics, Springer, vol. 110(1), pages 1-14, September.
    15. 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.
    16. Graham, David & Woods, Ngaire, 2006. "Making corporate self-regulation effective in developing countries," World Development, Elsevier, vol. 34(5), pages 868-883, May.
    17. 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.
    18. repec:ilo:ilowps:434116 is not listed on IDEAS
    19. Patricia Crifo & Jean-Pierre Ponssard, 2008. "RSE et/ou performance financière : points de repère et pistes de recherche," Working Papers hal-00347644, HAL.
    20. erro, Ainhoa garayar & calvo sánchez, José antonio, 2012. "Joining the un global compact in spain : an institutional Aproach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 311-355.
    21. Nicoletta Ferro, 2006. "Riding the Waves of Reforms in Corporate Law, an Overview of Recent Improvements in Italian Corporate Codes of Conduct," Working Papers 2006.82, Fondazione Eni Enrico Mattei.
    22. repec:bla:glopol:v:8:y:2017:i:s3:p:56-65 is not listed on IDEAS

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