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| Author: | Calderon-Cuadrado, R. (et al.) |
| Title: | "Ethics hotlines" in transnational companies: A comparative study |
| Journal: | Journal of Business Ethics
2009 : AUG, VOL. 88:1, p. 199-210 |
| Index terms: | ethics |
| Freeterms: | transnational companies codes of conduct compliance |
| Language: | eng |
| Abstract: | This article examines the characteristics and degree of implementation of the so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. A descriptive and taxonomic study of ethics hotlines is carried out through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies. Four matters are analyzed: the basic characteristics of the mechanism, the degree of exigency and the provision of safeguards, the matters reported and the systems for reporting and the relationship between hotlines and economic characteristics of the firm. The results reveal that many firms have established these procedures. Disparities between European and North American ethics hotlines are also found to exist. |
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