What Codes of Conduct Tell U : Corporate Social Responsibility and the Nature of the Multinational Corporation
Béthoux, Elodie; Didry, Claude; Mias, Arnaud (2007), What Codes of Conduct Tell U : Corporate Social Responsibility and the Nature of the Multinational Corporation, Corporate Governance: An International Review, 15, 1, p. 77-90. 10.1111/j.1467-8683.2007.00544.x
TypeArticle accepté pour publication ou publié
Journal nameCorporate Governance: An International Review
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Institutions et Dynamiques Historiques de l'Économie et de la Société [IDHES]
Institutions et Dynamiques Historiques de l'Economie [IDHE]
Abstract (EN)This article examines the corpus of multinationals’ codes of conduct on CSR issues which has been collated by the ILO. Through lexical software analysis we identify three main points of reference in CSR codes of conduct: respect for ILO norms, discussion of the company’s relationship to society, and reinforcement of its internal discipline and organisation. Surprisingly, the issue of corporate responsibility itself constitutes a small part of the text of the codes. Their main targets are employees, who are charged with a dual task: to ensure the implementation of the principles stated in the codes, and to protect the assets of the company. In a reflexive dimension, codes of conduct help us to understand the key characteristics of the companies which made them.
Subjects / KeywordsCorporate Social Responsibility; Code of conduct; Lexical analysis
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