Abstract

This paper argues that many objections against, and limitations of, corporate codes of conduct can be addressed if a meaningful integration can be established between CSR and ethics management practices within corporations. It is proposed that the notion of the triple bottom‐line finally presents corporations with a mechanism to establish this integration. The paper draws on the second South African King Report on Corporate Governance, which succeeded in integrating corporate governance, ethics management and triple bottom‐line reporting by advocating what it called ‘Integrated Sustainability’. The paper argues that this is an example of how ethics management initiatives like code development become more meaningful, if they can be related to the corporation's CSR initiatives and reporting practices. Integration between ethics management and CSR in the context of triple bottom‐line reporting reframes corporate success in a way that makes both ethics management and CSR activities more meaningful. In fact, it is argued that in the absence of a social grammar that establishes this integration, neither codes nor CSR can foster meaningful organizational integrity