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| Author: | Guillen, M. Mele, D. Murphy, P. |
| Title: | European vs. American approaches to institutionalisation of business ethics: the Spanish case |
| Journal: | Business Ethics
2002 : APR, VOL. 11:2, p. 167-178 |
| Index terms: | AMERICA EUROPE SPAIN COMPANIES CASE STUDIES |
| Language: | eng |
| Abstract: | This paper reports on a study of the largest Spanish corporations concerning the status of corporate ethics policies. The research project, the first of its kind in Spain, has two parts. First, the types of formal documents the companies use are analysed, including those dealing with ethical values or norms. Three groups of companies are distinguished: the first group has no formal documents dealing with ethical values, and the reasons given for not having any ethical statement are discussed. A second group has one document mentioning ethical values (generally the vision and/or mission statement), and a third group has in place two or more documents (one generic and the other more detailed, such as a code of conduct). |
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