Codes of conduct have proliferated not only at company level, but also at supra-and suborganisational levels. However, the latter have remained an under-researched area within the CSR literature. Hence, this article examined what range of organisational and sub-organisational codes large companies - here the FTSE100 constituent companies -have developed. The article isolated seven different types of organisational and sub-organisational codes, which together with six supraorganisational ones form a lattice-work of intermeshing documents. Such a (...) division of labour between types of codes has two significant implications for CSR practice and research. In terms of corporate practice, an analysis of the content of the organisational and sub-organisational codes indicates that companies seem to enter into generalised commitments in the more visible documents, whereas other aspects, in particular more coercive aspects of CSR, get buried in the lower levels of the code hierarchy. In terms of research methodology, the differentiation between codes highlights that an analysis of codes of conduct alone is insufficient to establish what the CSR approach of a company is. Rather, it is the entire range of codes at organisational and sub-organisational levels that scholars of codes of conduct should be concerned with. (shrink)

More and more organisations formulate a code of conduct in order to stimulate responsible behaviour among their members. Much time and energy is usually spent fixing the content of the code but many organisations get stuck in the challenge of implementing and maintaining the code. The code then turns into nothing else than the notorious "paper in the drawer", without achieving its aims. The challenge of implementation is to utilize the dynamics which have emerged from the formulation of the code. (...) This will support a continuous process of reflection on the central values and standards contained in the code. This paper presents an assessment method, based on the EFQM model, which intends to support this implementation process. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second (...) classification has importance if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second (...) classification has importance if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second (...) classification has importance if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

While most large companies around the world now have a code of ethics, reported ethical malpractice among some of these does not appear to be abating. The reasons for this are explored, using academic studies, survey reports as well as insights gained from the Institute of Business Ethics' work with large corporations. These indicate that there is a gap between the existence of explicit ethical values and principles, often expressed in the form of a code, and the attitudes and behaviour (...) of the organisation. The paper suggests that two basic reasons appear to be at the heart of the problem: ineffective ethics programmes and deficiencies in corporate culture. The paper concludes that successfully embedded corporate ethical values requires well-designed ethics policies, sustained ethical leadership and incorporation of ethics in organisational processes and strategy as part of an ethical culture at all levels of the organisation. It makes some practical suggestions on how this can be achieved. (shrink)

This paper analyses the use of strategies and instruments for organising ethics by small and large business in the Netherlands. We find that large firms mostly prefer an integrity strategy to foster ethical behaviour in the organisation, whereas small enterprises prefer a dialogue strategy. Both large and small firms make least use of a compliance strategy that focuses on controlling and sanctioning the ethical behaviour of workers. The size of the business is found to have a positive impact on the (...) use of several instruments, like code of conduct, ISO certification, social reporting, social handbook and confidential person. Also being a subsidiary of a larger firm has a significant positive influence on the use of instruments. The most popular instrument used by small firms is to let one member of the board be answerable for ethical questions, which fits the informal culture of most small firms. With respect to sectorial differences, we find that firms in the metal manufacturing and construction sectors are more actively using formal instruments than firms in the financial service sector and retail sector. The distinction between family and non-family firms hardly affects the use of instruments. (shrink)

While most large companies around the world now have a code of ethics, reported ethical malpractice among some of these does not appear to be abating. The reasons for this are explored, using academic studies, survey reports as well as insights gained from the Institute of Business Ethics' work with large corporations. These indicate that there is a gap between the existence of explicit ethical values and principles, often expressed in the form of a code, and the attitudes and behaviour (...) of the organisation. The paper suggests that two basic reasons appear to be at the heart of the problem: ineffective ethics programmes and deficiencies in corporate culture. The paper concludes that successfully embedded corporate ethical values requires well‐designed ethics policies, sustained ethical leadership and incorporation of ethics in organisational processes and strategy as part of an ethical culture at all levels of the organisation. It makes some practical suggestions on how this can be achieved. (shrink)

Nursing codes of ethics and conduct are features of professional practice across the world, and in the UK, the regulator has recently consulted on and published a new code. Initially part of a professionalising agenda, nursing codes have recently come to represent a managerialist and disciplinary agenda and nursing can no longer be regarded as a self‐regulating profession. This paper argues that codes of ethics and codes of conduct are significantly different in form and function similar (...) to the difference between ethics and law in everyday life. Some codes successfully integrate these two functions within the same document, while others, principally the UK Code, conflate them resulting in an ambiguous document unable to fulfil its functions effectively. The paper analyses the differences between ethical‐codes and conduct‐codes by discussing titles, authorship, level, scope for disagreement, consequences of transgression, language and finally and possibly most importantly agent‐centeredness. It is argued that conduct‐codes cannot require nurses to be compassionate because compassion involves an emotional response. The concept of kindness provides a plausible alternative for conduct‐codes as it is possible to understand it solely in terms of acts. But if kindness is required in conduct‐codes, investigation and possible censure follows from its absence. Using examples it is argued that there are at last five possible accounts of the absence of kindness. As well as being potentially problematic for disciplinary panels, difficulty in understanding the features of blameworthy absence of kindness may challenge UK nurses who, following a recently introduced revalidation procedure, are required to reflect on their practice in relation to The Code. It is concluded that closer attention to metaethical concerns by code writers will better support the functions of their issuing organisations. (shrink)

‘Organisational failure’ is central to medical ethics. In the National Health Service (NHS), we usually examine failures at hospital level. We have had around 100 hospital inquiries since the first in 1969, into Ely Hospital, Cardiff. This year, we had the Ockenden Report into Shrewsbury and Telford Hospital. Last year, we had the Outram Inquiry into West Suffolk Hospital. In 2020, the James Inquiry into Ian Paterson. And, before that, Morecombe Bay, Gosport War Memorial, Mid Staffordshire, Liverpool Community Health, (...) Winterbourne View, Anthony Ledward, Stoke Mandeville, Bristol Royal Infirmary and so on. As Taylor says, these reports teach us clinical failure usually has an institutional setting and that blaming individuals overlooks working ‘culture’. They have also led to: (a) new regulatory bodies to manage, investigate and improve NHS standards, (b) new codes of conduct to mandate reporting of serious accidents—backed up by the Whistle-blower’s Act and explicit statutory duties of disclosure, (c) root cause analysis to encourage consistent investigations so we can learn from reliable data and (d) new ‘Speaking Up Guardians’ and a Patient Safety Commissioner to encourage informal discussion about patient safety. What is so surprising is how little these inquiries and reforms have achieved on the larger scale. Of course, we must …. (shrink)

The new Hungarian Labour Code allows informal payments to be accepted, subject only to the prior permission of the employer. In Hungary, the area most affected is Health Care, where informal payments to medical staff are common. The article assesses the practice on ethical terms, focusing on organisational justice. It includes an analysis of distributional injustice, that is, of non-equitable payments to professionals, on the distribution of payments depending on the specialisation and status of the doctor, on his or (...) her rights to allocate Health Care resources and/or on how assertive he or she is. We show, by means of a content analysis of internet postings and of interviews with physicians, the feelings and attitudes of both patients and doctors—thus enabling us to trace interactional and procedural injustice and portray the main driving forces of informal payment with causal loops. We use a new approach (a system dynamics computer simulation) to demonstrate how informal payments influence therapy procedures. The example of treating the common skin disease of psoriasis examines the specific behaviour of doctors in their everyday practice and estimates the extent to which the prescription of unnecessary or more expensive therapy increases the costs. With this multi-method approach, we demonstrate that the legislation allowing informal payment represents bad ethics, since it enforces organisational injustice, creates mistrust between physicians and patients, decreases performance and increases the total costs paid both by society and the Health Insurance Fund. Informal payments distort the allocation of resources, enforce discrimination based solely on money, violate the concept of solidarity and limit Human Rights in terms of health. (shrink)

The article protests against the usage of ethical codes by business organisations. It asserts that professionals are in a different situation to that of employees; and that with the latter ethical codes are used by management to ensure compliance and are devoid of ethical content. Ethical codes it is argued are part of management's control system in a time of flatter organisational structures with a far wider span of control. It is also asserted that the ambitions (...) of some to utilise ethical codes so that the business organisation is able to engender societal change is dangerous and likely, if successful, to return us to an age which we could not seriously desire to re-visit. (shrink)

In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of conduct within networks of companies, and second analyses the terms under which they can be implemented. The paper argues that codes of conduct can complement the standards developed by States, the (...) European Union or the social partners, but that steps should be taken in order to avoid that these texts replace the existing labour law. (shrink)

This paper reports the results of a survey of ethical attitudes, values, and propensities in public sector employees in Australia. It was expected that demographic variables, personal values, and contextual variables at the individual level, and group- and organisational-level values would predict use of formal codes of ethics and ethical tolerance (tolerance of unethical behaviour). Useable data were received from 500 respondents selected at random across public sector organisations in a single Australian state. Results supported the study hypotheses, (...) but indicated that different mechanisms underlie each of the criterion variables. Use of ethical codes was determined primarily on the basis of a perception that others use the code, while ethical tolerance was determined by personal values. At an applied level, the research highlights the need for orgasnizations to establish a critical mass of code users, so that this operates as a normative influence on others in the organization. (shrink)

Codes of ethics and conduct have become common in UK organisations. This paper explores how such codes are understood and responded to by those whom the codes seek to influence. The study is an interpretative one, based on interview material, in which a dialectical pattern is seen in employees’ reactions to codes. Initial contradictions are found in codes of ethics and in codes of conduct . These tensions create perceptions of a two‐tier system in (...) organisations in which core employees are subject to codes of ethics that are loosely applied, but non‐core staff are subject to codes of conduct that are strictly applied. However, even core staff are aware of a dialectical contradiction in their position. They believe that loyalty to the organisation is the price they pay for being allowed freedom of integrity by their organisations, but that the price they have to pay for showing integrity may be breaking faith with their organisations. This chiasmus of integrity and loyalty represents a difficulty for the project of improving standards of corporate citizenship. The use of this trope and other rhetorical figures to exemplify processes of understanding and interpretation in organisations is discussed. (shrink)

Codes of ethics and conduct have become common in UK organisations. This paper explores how such codes are understood and responded to by those whom the codes seek to influence. The study is an interpretative one, based on interview material, in which a dialectical pattern is seen in employees’ reactions to codes. Initial contradictions are found in codes of ethics (which claim to give employees space in which to exercise their integrity, but simultaneously are seen (...) as impugning employees’ moral status) and in codes of conduct (which require a loyal adherence to rules that interferes with wider loyalties). These tensions create perceptions of a two‐tier system in organisations in which core employees are subject to codes of ethics that are loosely applied, but non‐core staff are subject to codes of conduct that are strictly applied. However, even core staff are aware of a dialectical contradiction in their position. They believe that loyalty to the organisation is the price they pay for being allowed freedom of integrity by their organisations, but that the price they have to pay for showing integrity may be breaking faith with their organisations. This chiasmus of integrity and loyalty represents a difficulty for the project of improving standards of corporate citizenship. The use of this trope and other rhetorical figures to exemplify processes of understanding and interpretation in organisations is discussed. (shrink)

We analyse Irish managers' perceptions about the degree of wrongness of ten types of unethical conduct. In-person interviews with 348 managing directors of Irish-owned businesses who report their perceptions of the degree of wrongness of ten business ethics problems (the dependent variables) yield the data for our study. Predictors of managers' ratings include the existence of a business code of ethics, perceived frequency of occurrence of the given acts, company size and sector, union membership, Irish business ownership and independence (the (...) independent variables). Results indicate that approximately 75% of those sampled are independent Irish owned businesses but few (only 22% of this sample) have a formal business code. Regression analyses reveal that small firms with a code of ethics predict higher wrongness ratings for managers in regard to the practices of unfair pricing and delayed payments (unethical behavior involving firms) but managers also consider such acts the least wrong overall. Wrongness ratings on the eight remaining unethical acts are explained by the manufacturing sector. However, manufacturing firms in Ireland also have a high percentage of unionised workers indicating that unions influence managerial thinking about social and employee ethics (e.g., discrimination, insider trading). The traditional adversarial Industrial Relations model is useful in noting that unions are important in setting ethical standards for indigenous Irish-owned businesses. Given this reality, management in small, manufacturing firms should work with unions to create a more formal ethics code in order to guard against corruption and to remain competitive in the international marketplace. Those without strong unions might articulate their own organisational values. (shrink)

Following a government campaign run by the Independent Commission Against Corruption (ICAC) in 1994, many Hong Kong companies and trade associations adopted written codes of conduct. The research study reported here examines how and why companies responded, and assesses the impact of code adoption on the moral climate of code adopters. The research involved (a) initial questionnaire surveys to which 184 organisations replied, (b) longitudinal questionnaire-based assessments of moral ethos and conduct in a focal sample of 17 code adopting (...) companies, (c) interviews with 33 managers in the focal companies examining the adoption and impact of the codes, and (d) content analysis of 41 company codes of conduct, including those of most focal companies, plus the ICAC model code.While a mixture of prudential and altruistic reasons were given for code adoption, content analysis suggested that the prime motive was corporate self-defence. The prevailing themes were bribery, conflict of interest, insider information, gambling, moonlighting, accuracy of records and misuse of corporate assets. Wider social responsibility tended to be neglected. Companies appeared to have imposed their codes top-down, emphasising disciplinary procedures rather than ethics training, and appointing neither ethics counsellors nor ombuds-people. The longitudinal study over a seven month period suggested that while moral ethos may have declined, overall standards of perceived conduct had not changed. (shrink)

Despite increased academic and practitioner interest in codes of conduct, there has been little research into the actual compliance of suppliers in developing countries with the codes of conduct of multinational corporations. This paper addresses this lack by analysing Chinese suppliers' level of compliance with Swedish toy retailers' codes of conduct. Based on unannounced and unofficial interviews with employees of Chinese suppliers, the study shows that all of the nine studied suppliers breached some of the standards in (...) the toy retailers' codes, with over two-thirds of the suppliers not complying with the majority of the studied standards. While there are different explanations of this lack of compliance, the main explanation seems to be that Chinese suppliers successfully deceive toy retailers' monitoring organisations by decoupling the formal monitored part of their organisation from the actual operational part of their organisation. The paper concludes with a discussion of how to increase compliance with MNCs' codes of conduct. (shrink)

Several researchers have identified codes of ethics as tools that stimulate positive ethical behavior by shaping the organisational decision-making process, but few have considered the information needed for code implementation. Beyond being a legal and moral responsibility, ethical behavior needs to become an organisational priority, which requires an alignment process that integrates employee behavior with the organisation’s ethical standards. This paper discusses processes for the responsible implementation of CoEs based on an extensive review of the literature. The (...) internationally recognized European Foundation for Quality Management Excellence Model is proposed as a suitable framework for assessing an organisation’s ethical performance, including CoE embeddedness. The findings presented herein have both practical and research implications. They will encourage construction practitioners to shift their attention from ethical policies to possible enablers of CoE implementation and serve as a foundation for further research on ethical performance evaluation using the EFQM model. This is the first paper to discuss the model’s use in the context of ethics in construction practice. (shrink)

A major, but too-little-considered problem for Software Engineering is a lack of consensus concerning Computer Science and how this relates to developing unpredictable computing technology. We consider some implications for SE of computer systems differing scientific basis, exemplified with the International Standard Organisations Open Systems Interconnection layered architectural model. An architectural view allows comparison of computing technology components facilitating a view of computing as a continuum. For example, at one layer of computer architecture, components written in Turing-complete machine language can (...) be seen as deterministic and consistent with a theoretical paradigm of CS. At another layer, components closer to the human sphere have been seen as non-deterministic and inconsistent with theoretical CS. We compare unpredictable development of computing technology against the cyclic legacy of technological advance and scientific discovery, and suggest that SE indicates an enabling cycle, discernible in previous scientific revolution, is stalled or possibly hidden. The CS consequence of divorcing technological advance from scientific consensus is particularly concerning. For example human/computing events could be seen as unpredictable virtual phenomena that somehow extend the ontology of CS. Our approach challenges practical and philosophical boundaries by investigating if applying scientific method resolves any SE/Science dichotomy. (shrink)

Information and communications technology (ICT) is now used more by non-IT professional end-users than by IT professionals. A survey of 125 London-based organisations found that the majority had instituted codes of conduct designed to govern the use of ICT by their employees. However, the primary purpose of adopting such codes was to ensure the security and efficient operation of the organisation's information systems rather than for wider ethical considerations. Hence, few of the codes of conduct addressed issues (...) relating to the collection, storage and dissemination of data about individuals (personal data); this was especially the case with codes emanating from IT departments rather than senior management. In general, codes of conduct were found to be ineffective in influencing end-user behaviour in the organisations surveyed. Codes of conduct are a means by which organisations seek to exercise power, control and ownership, but their effectiveness is compromised by the nature of ICT itself as well as the attitudes of employees. The failure of well-publicised ethical policies to influence use of ICT by business studies students – the managers of tomorrow – suggests that these tensions are likely to remain unresolved. (shrink)

This paper analyses the use of strategies and instruments for organising ethics by small and large business in the Netherlands. We find that large firms mostly prefer an integrity strategy to foster ethical behaviour in the organisation, whereas small enterprises prefer a dialogue strategy. Both large and small firms make least use of a compliance strategy that focuses on controlling and sanctioning the ethical behaviour of workers. The size of the business is found to have a positive impact on the (...) use of several instruments, like code of conduct, ISO certification, social reporting, social handbook and confidential person. Also being a subsidiary of a larger firm has a significant positive influence on the use of instruments. The most popular instrument used by small firms is to let one member of the board be answerable for ethical questions, which fits the informal culture of most small firms. With respect to sectorial differences, we find that firms in the metal manufacturing and construction sectors are more actively using formal instruments than firms in the financial service sector and retail sector. The distinction between family and non-family firms hardly affects the use of instruments. (shrink)

Ethicalisation processes that partake in the construction of a firm or a professional group’s ethical identity are often described as a relatively linear combination of several components, such as policies (starting with the development of a code of ethics), corporate practices, and leadership. Our study of a professional community dealing with the topics related to cultural diversity indicates a more reciprocal relationship between ethical identity and ethicalisation processes. We argue that a tangible form of ethical identity can pre-date the ethicalisation (...) process of a professional group, and additionally, can impact this process at the start. We highlight that, despite the absence of official ethical statements in the community, a form of ethical professional identity is already present among the interculturalists of the international organisation Society for Intercultural Education Training and Research. Using critical discourse analysis, we identify the proclaimed humanist ethos in the discourses that interculturalists co-produce and diffuse during conferences, on on-line discussion forums, and in the mission of their professional organisations. This study contributes to the literature on ethical identity development by showing how a pre-existing form of ethical identity can influence the early stage of the development of a code of ethics. In addition, we indicate that, similar to organisational identity construction, ethical identity construction uses self-other identity talks, thus, defining an ethical other (or less ethical other) in its development. (shrink)

Despite increased academic and practitioner interest in codes of conduct, there has been little research into the actual compliance of suppliers in developing countries with the codes of conduct of multinational corporations (MNCs). This paper addresses this lack by analysing Chinese suppliers’ level of compliance with Swedish toy retailers’ codes of conduct. Based on unannounced and unofficial interviews with employees of Chinese suppliers, the study shows that all of the nine studied suppliers breached some of the standards (...) in the toy retailers’ codes, with over two-thirds of the suppliers not complying with the majority of the studied standards. While there are different explanations of this lack of compliance, the main explanation seems to be that Chinese suppliers successfully deceive toy retailers’ monitoring organisations by decoupling the formal monitored part of their organisation from the actual operational part of their organisation. The paper concludes with a discussion of how to increase compliance with MNCs’ codes of conduct. (shrink)

The main objective of this study is to assess the state of business ethics in New Zealand organisations. The survey results suggest that top New Zealand companies give low priorities to ethical values. A number of suggestions have been put forward by the respondents to improve the corporate ethical environment. These include commitment of top management, written and published codes of ethics, comprehensive accounting standards and annual reporting and monitoring and an efficient legal and education system.

La législation de l’an II (1793-1794) qui pendant quelques brèves années va permettre d’égaliser les droits des enfants naturels et des enfants légitimes, a des effets inattendus et durables sur notre droit. Loin de faire le lit de l’égalité entre tous les enfants, elle organise une extension des droits sans obligation nouvelle de leurs pères, au détriment des mères non mariées et de leurs enfants non désirés et non reconnus. La Révolution maintient la puissance du patriarcat jusque dans son droit (...) le plus individualiste et prépare son institutionnalisation par le Code civil. (shrink)

This paper focuses on the significance of codes of conduct (CoCs) in the internal work context of two retail companies. A stepwise approach is used. First, the paper identifies in what way employees use and refer to CoCs internally. Second, the function and relevance of CoCs inside the two companies are identified. Third, the paper explains why CoCs tend to function in the identified ways. In both cases, the CoCs are clearly decoupled in the sense that they do not (...) concern the immediate work context of the employees. Counter-intuitively, this facilitates the process of establishing the CoCs. Even though the CoCs are not directly relevant for the employees, they are accepted and embraced with regard to contents, focus and function. Above all, the CoCs seem to confirm and even strengthen employee identity. On the basis of these observations, it is suggested that CoCs should not only be valued in light of their direct organisational consequences or lack of such consequences. The issue is not just whether CoCs are decoupled or not. Rather, it is argued that researchers should consider more closely a two-level analysis that takes into account not only the concrete application of CoCs but also their function and meaning. An implication of this is that what might appear as a decoupled code cannot be dismissed as irrelevant to the ‘core’ business processes of the organisation. (shrink)

This paper focuses on the significance of codes of conduct (CoCs) in the internal work context of two retail companies. A stepwise approach is used. First, the paper identifies in what way employees use and refer to CoCs internally. Second, the function and relevance of CoCs inside the two companies are identified. Third, the paper explains why CoCs tend to function in the identified ways. In both cases, the CoCs are clearly decoupled in the sense that they do not (...) concern the immediate work context of the employees. Counter‐intuitively, this facilitates the process of establishing the CoCs. Even though the CoCs are not directly relevant for the employees, they are accepted and embraced with regard to contents, focus and function. Above all, the CoCs seem to confirm and even strengthen employee identity. On the basis of these observations, it is suggested that CoCs should not only be valued in light of their direct organisational consequences or lack of such consequences. The issue is not just whether CoCs are decoupled or not. Rather, it is argued that researchers should consider more closely a two‐level analysis that takes into account not only the concrete application of CoCs but also their function and meaning. An implication of this is that what might appear as a decoupled code cannot be dismissed as irrelevant to the ‘core’ business processes of the organisation. (shrink)

The use of corporate ethical codes has been increasing. It is argued that the use of ethical codes solely as an instrument in a company’s image management is morally questionable. Therefore, the introduction and use of ethical codes must have the intention of achieving behavioural change or the maintenance of already superior behaviour. This change or superior behaviour may apply to ethics in general, but also to the different sub‐structures of ethics, namely the areas of reliability ethics, (...) human ethics, capability ethics and future ethics. Previous research has, with some exceptions, failed to demonstrate that the introduction of ethical codes has had any behavioural effect. A survey study of Norwegian professionals in business is reported here. Using the flexibility that a multivariate analysis provides, the existence or non‐existence of ethical codes, and their influence on attitudinal differences across the four ethical sub‐structures is tested. In the following discussion, three lines of argument are used, drawing on logical, social and managerial approaches, to explain why the codes do exist and yet do not seem to influence the members of a business organisation. Finally, the paper suggests some implications for business practice and for future research. (shrink)

Following the offshoring of production to developing countries by transnational corporations (TNCs), unions and non-governmental organisations (NGOs) have criticised working conditions at TNCs' offshore factories. This has led to the emergence of two different approaches to operationalising TNC responsibilities for workers' rights in developing countries: codes of conduct and global agreements. Despite the importance of this development, few studies have systematically compared the effects of these two different ways of dealing with workers' rights. This article addresses this gap by (...) analysing how codes of conduct and global agreements both independently and interactively affect workers' rights. We do this based on a qualitative study of the Sri Lankan operations of a Swedish TNC in Sri Lanka, and on interviews with union and NGO representatives actively involved in codes of conduct and global agreements. Our results indicate that global agreements independently address all the aspects included in codes of conduct, while also addressing additional, more process-oriented aspects of workers' rights. Hence, on their own, global agreements seem to comprise the superior approach to promoting workers' rights. Furthermore, our results indicate that promoting codes of conduct has negative interactive effects on global agreements. Based on these results, we argue that the current focus on codes of conduct is counterproductive for the promotion of workers' rights. (shrink)

The question of what firms do internally in the fight against bribery is probably as important to the successful outcome of that fight as formal anti-bribery law and enforcement. This paper looks at corporate approaches to anti-bribery commitment and compliance management using an inventory of 246 codes of conduct. It suggests that, while bribery is often mentioned in the codes of conduct, there is considerable diversity in the language and concepts adopted in anti-bribery commitments. This diversity is a (...) feature of the language used in describing parties to bribery and in defining which activities are prohibited (e.g. promising bribes versus actually giving them, gifts and entertainment, and solicitation. This diversity of language and concepts suggests that it might be useful to extend and deepen efforts in business associations and international organisations to build consensus on the meaning of bribery and corruption. In contrast, the bribery codes show evidence of an emerging consensus on managerial approaches to combating bribery. This involves the deployment of a distinctive mix of management tools, including financial record keeping, statements by executive officers, internal monitoring, whistle-blowing facilities, creation of compliance offices and threats of disciplinary action. (shrink)

Bottom lines and codes provide a corporation with guidelines for dealing with the inside and outside world. Bottom lines have the oldest papers through Frederic Taylor's Scientific Management, dated beginning 20th century. Codes came into existence in its midst with the emerging sustainability agenda, referring both to technical detail and human judgement. Corporate codes present themselves as a policy document with collective rules handed down by way of a top-down approach. Since an effective code is dependent on (...) the motivation of individual employees, this article proposes the additional view of a bottom-up approach. By sharing values in concrete work employees become co-owners of the code. Top-down and bottom-up approaches thus emerge in a complementary relationship. A relevant organisational context would be a parallel structure of action and reflection, thus facilitating balanced thinking in the sustainability domain and contributing to an 'ethical calibre' or 'moral standard' of a corporation. (shrink)

The paper focuses on the semiotic principles of the organisation of ecosystems, attempting to find concepts that point to relations and not to elements. (1) Consortium (the term introduced by Johannes Reinke around 1873) can be defined as a group of organisms connected via (sign) relations, or groups of interspecific semiosic links in biocoenosis. The consortial relations include trophic and topic relations, both implying a recognition (identification) of the object by an organism involved (these, i.e., are sign relations). These relations (...) are ecologically inheritable. (2) Umwelt (the term introduced by Jakob von Uexküll around 1909) can be defined as a set of relations an organism has in an ecosystem (as in a semiosphere). The formation of an umwelt is dependent on the modelling system of the organism. (3) Biophony (the term introduced by Bernie Krause around 2000) denotes the coordination of inter- and intra-species relations in a soundscape of a biological community. This can be seen as a special case of Komposition as defined by Jakob and Thure von Uexküll. (4) Ecological code (as introduced, e.g. by Alexander Levich around 1977) can be defined as the set of (sign) relations (regular irreducible correspondences) characteristic to an entire ecosystem. We also mention the concepts of ecomones and coactones (introduced by Marcel Florkin in 1965) as the substances which are responsible for mediation of ecological inter-individual relations. All the relations as sign-relations evidently imply both a static or structuralist description (in terms of codes), and a processual description (in terms of semiosis carried on by interpretation). We conclude that all the above mentioned concepts can be viewed as conceptually connected and are suitable for semiotic description of biological communities. (shrink)

The use of corporate ethical codes has been increasing. It is argued that the use of ethical codes solely as an instrument in a company’s image management is morally questionable. Therefore, the introduction and use of ethical codes must have the intention of achieving behavioural change or the maintenance of already superior behaviour. This change or superior behaviour may apply to ethics in general, but also to the different sub‐structures of ethics, namely the areas of reliability ethics, (...) human ethics, capability ethics and future ethics. Previous research has, with some exceptions, failed to demonstrate that the introduction of ethical codes has had any behavioural effect. A survey study of Norwegian professionals (N=449) in business is reported here. Using the flexibility that a multivariate analysis provides, the existence or non‐existence of ethical codes, and their influence on attitudinal differences across the four ethical sub‐structures is tested. In the following discussion, three lines of argument are used, drawing on logical, social and managerial approaches, to explain why the codes do exist and yet do not seem to influence the members of a business organisation. Finally, the paper suggests some implications for business practice and for future research. (shrink)

This paper examines the implementation, communication and benefits of corporate codes of ethics by the top companies operating in Australia, Canada and Sweden. It provides an international comparison across three continents. It is also based on a longitudinal approach where three national surveys were performed in 2001–2002 and replications of the same surveys were performed in 2005–2006. The empirical findings of this research show in all three countries that large organisations indicate a substantial interest in corporate codes of (...) ethics. There are, however, differences in the ways that the companies in each country implement and communicate their corporate codes of ethics and the benefits that they see being derived from them. The longitudinal comparison between 2001–2002 and 2005–2006 indicates changes in the implementation, communication and benefits of corporate codes of ethics in the three countries. (shrink)

This paper examines the implementation, communication and benefits of corporate codes of ethics by the top companies operating in Australia, Canada and Sweden. It provides an international comparison across three continents. It is also based on a longitudinal approach where three national surveys were performed in 2001–2002 and replications of the same surveys were performed in 2005–2006. The empirical findings of this research show in all three countries that large organisations indicate a substantial interest in corporate codes of (...) ethics. There are, however, differences in the ways that the companies in each country implement and communicate their corporate codes of ethics and the benefits that they see being derived from them. The longitudinal comparison between 2001–2002 and 2005–2006 indicates changes in the implementation, communication and benefits of corporate codes of ethics in the three countries. (shrink)

Following the offshoring of production to developing countries by transnational corporations, unions and non-governmental organisations have criticised working conditions at TNCs' offshore factories. This has led to the emergence of two different approaches to operationalising TNC responsibilities for workers' rights in developing countries: codes of conduct and global agreements. Despite the importance of this development, few studies have systematically compared the effects of these two different ways of dealing with workers' rights. This article addresses this gap by analysing how (...) codes of conduct and global agreements both independently and interactively affect workers' rights. We do this based on a qualitative study of the Sri Lankan operations of a Swedish TNC in Sri Lanka, and on interviews with union and NGO representatives actively involved in codes of conduct and global agreements. Our results indicate that global agreements independently address all the aspects included in codes of conduct, while also addressing additional, more process-oriented aspects of workers' rights. Hence, on their own, global agreements seem to comprise the superior approach to promoting workers' rights. Furthermore, our results indicate that promoting codes of conduct has negative interactive effects on global agreements. Based on these results, we argue that the current focus on codes of conduct is counterproductive for the promotion of workers' rights. (shrink)

This paper examines the establishment and enforcement of codes of conduct governing the use of Internet technology as a means of providing a basis of trust in the e‐business context. The discussion draws on the findings of a survey of 80 UK organisations, and considers the relationship between factors such as organisation size, type, use of IT, the length of time with an Internet connection and the use of a code of conduct, as well as the specific areas of (...) Internet technology covered by codes of conduct. The paper also investigates the extent of disciplinary cases associated with the misuse of Internet technology, as well as the ownership and responsibility for implementing codes of conduct. The survey results suggest that the use of codes of conduct varies significantly from organisation to organisation, and that those who initiate such codes are not those seen as being responsible for implementing them. The results also indicate that a growing number of employees are disciplined for misuse of facilities offered by Internet technology. (shrink)

This paper focuses on the contribution of meta-regulation in responding to the regulatory needs of a field beset by significant uncertainties concerning risks, benefits and development trajectories and characterised by fast development. Meta-regulation allows regulators to address problems when they lack the resources or information needed to develop sound “discretion-limiting rules”; meta-regulators exploit the information advantages of those actors to be regulated by leveraging them into the task of regulating itself. The contribution of meta-regulation to the governance of nanotechnologies is (...) assessed in terms of responsibilisation. Responsibilisation is regarded as a pre -requisite for regulatory actors to internalise social values (such as consumer safety and occupational health) and to ensure that these values are built into regulatory practice. In order to explore the potential of responsibilisation, the Code of Conduct for Responsible Nanosciences and Nanotechnologies Research launched by the European Commission in 2008 is evaluated. The Code is a good case of meta-regulation that aims to steer the self-regulation of nanotechnological business and research organisations. The paper concludes that, while efforts were made on the part of meta-regulators and self-regulators to contribute to responsibilisation, important opportunities for responsibilisation such as dissemination and promotion of the Code, trust-building activities, and failure to provide rewards, incentives and stakeholder guidance were not taken up. In order to foster responsibilisation within the meta-regulatory instrument of the EC Code, a number of crucial activities to be undertaken by meta-regulators are recommended. (shrink)

BackgroundCervical cancer disproportionately burdens disadvantaged women. Organised cervical screening aims to make cancer prevention available to all women in a population, yet screening uptake and cancer incidence and mortality are strongly correlated with socioeconomic status. Reaching underscreened populations is a stated priority in many screening programs, usually with an emphasis on something like ‘equity’. Equity is a poorly defined and understood concept. We aimed to explain experts’ perspectives on how cervical screening programs might justifiably respond to ‘the underscreened’.MethodsThis paper reports (...) on a grounded theory study of cervical screening experts involved in program organisation. Participants were 23 experts from several countries and a range of backgrounds: gynecology; epidemiology; public health; pathology; general practice; policy making. Data were gathered via semi-structured interview and concepts developed through transcript coding and memo writing.ResultsMost experts expressed an intuitive commitment to reducing systematic differences in screening participation or cancer outcomes. They took three different implicit positions, however, on what made organised programs justifiable with respect to underscreened populations. These were: 1) accepting that population screening is likely to miss certain disenfranchised groups for practical and cultural reasons, and focusing on maximising mainstream reach; 2) identifying and removing barriers to screening; and 3) providing parallel tailored screening services that attended to different cultural needs. Positions tended to fall along country of practice lines.ConclusionsExperts emphasised the provision of opportunity for underscreened populations to take up screening. A focus on opportunity appeared to rely on tacit premises not supported by evidence: that provision of meaningful opportunity leads to increased uptake, and that increased uptake of an initial screening test by disadvantaged populations would decrease cervical cancer incidence and mortality. There was little attention to anything other than the point of testing, or the difficulties disadvantaged women can have in accessing follow up care. The different approaches to ‘improving equity’ taken by participants are differently justified, and differently justifiable, but none attend directly to the broader conditions of disadvantage. (shrink)

Society needs to find new ways to utilise its resources in the best possible way in order to enable satisfactory services for its citizens in the long term. This is particularly important in sparsely populated areas, and in cities and municipalities with a declining population. This study contributes to this field by analysing a project for collaboration between the rescue service and the home-care service that has been introduced in a number of Swedish municipalities. The collaboration is intended to ensure (...) welfare and safety for citizens, to guarantee a more efficient use of municipal resources, and to contribute to improved emergency management and civil protection. The rescue service and the home-care service are two clearly gender-coded occupations that also operate on gender-coded workplaces and places of work. An overarching aim has therefore been to study gendered obstacles and possibilities of the collaboration. In our analysis of the empirical data – interviews with persons involved in the collaboration – place emerged as an important aspect of the collaboration processes, and is therefore elaborated in this article to contribute with knowledge of how conceptions and gender-coding of places and occupations affect sustainable and well-functioning collaboration processes. The results show that collaboration processes between municipal services are complex and challenge ideals of the organisation, content and responsibility of work and who should perform certain work tasks. Notions of gender and gender differences are reproduced through the collaboration, which affect the efforts of municipalities to ensure welfare and safety for citizens. (shrink)

In an open, unregulated and globalised economy, it is logical that the problem of corporate government not only occupy the time of academics, but also preoccupy both companies and the public administration. Corporate governance varies depending on several factors, such as the culture of a particular country, the economic situation and the organisational structures. Thus, there is no single recipe which can be applied automatically and is universally valid in all contexts. However, it is possible to propose some general (...) principles which have duly stood the test of experience and are recognised as providing valuable guidance for efficient corporate governance.The aim of this article is to present the Spanish "Olivencia Report", which is an attempt to draft an "ethical code" containing a number of practices and principles, which, if they were to be applied, could improve the governance of the larger Spanish companies listed on the Stock Market. (shrink)

Arguing that ecological thinking can animate an epistemology capable of addressing feminist, multicultural, and other post-colonial concerns, this book critiques the instrumental rationality, hyperbolized autonomy, abstract individualism, and exploitation of people and places that western epistemologies of mastery have legitimated. It proposes a politics of epistemic location, sensitive to the interplay of particularity and diversity, and focused on responsible epistemic practices. Starting from an epistemological approach implicit in Rachel Carson’s scientific projects, the book draws, constructively and critically, on ecological theory (...) and practice, on (post-Quinean) naturalized epistemology, and on feminist and post-colonial theory. Analyzing extended examples from developmental psychology, from medicine and law, and from circumstances where vulnerability, credibility, and public trust are at issue, the argument addresses the constitutive part played by an instituted social imaginary in shaping and regulating human lives. The practices and examples discussed invoke the responsibility requirements central to this text’s larger purpose of imagining, crafting, articulating a creative, innovative, instituting social imaginary, committed to interrogating entrenched hierarchical social structures, en route to enacting principles of ideal cohabitation. (shrink)

The essays in Rhetorical Spaces grow out of Lorraine Code's ongoing commitment to engaging philosophical issues as they figure in people's everyday lives. The arguements in this book are informed at once by the moral-political implications of how knowledge is produced and circulated and by issues of gendered subjectivity. In their critical dimension, these lucid essays engage with the incapacity of the philosophical mainstream's dominant epistemologies to offer regulative principles that guide people in the epistemic projects that figure centrally in (...) their lives. In its constructive dimension, Rhetorical Spaces focuses on developing productive, case-by-case analyses of knowing other people in situations where social-political inequalities create asymmetrical patterns of epistemic power and privilege. Framing all of the essays is the conception of rhetorical spaces which shows that prevailing intellectual-political climates can work to enhance or to thwart possibilities of establishing cognitive authority for the members of a society who belong to groups other than the dominant ones. Finally, bridging the gap between theory and practice, Lorraine Code shows how the issue of reconfiguring structures of authority and expertise are not just matters of individual responsibility, but require a radical restructuring of the communities and social orders in which people know and act. (shrink)

A number of questions are raised concerning the purposes of data coding in qualitative research. It is suggested that in some cases these purposes may usefully be organised into two broad categories, each of which requires a separate coding response. A research project is briefly described in which it was found useful to employ two distinct, though connected, phases of data coding along the lines proposed.