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| Author: | Schwartz, M. S. |
| Title: | A Code of Ethics for Corporate Code of Ethics |
| Journal: | Journal of Business Ethics
2002 : NOV-DEC, VOL. 41:1/2, p. 27-43 |
| Index terms: | COMPANIES ETHICS AUDITING |
| Language: | eng |
| Abstract: | The author answers the question whether corporate codes of ethics necessarily are ethical. To challenge this notion an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated. The set of universal moral standards includes: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. By applying the six moral standards to four different stages of code development (i.e., content, creation, implementation, administration), a code of ethics for corporate codes of ethics is constructed by which companies can be ethically audited for compliance. The newly proposed code of ethics for corporate codes of ethics was then applied to four large Canadian companies representing a variety of industries: telecommunications, banking, manufacturing. |
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