Jakość kodeksu etycznego firmy a instytucja rzecznika do spraw etyki

Abstract

Many companies, large and small, national and international, have codes of ethics. They are treated by the management of these companies and (often) by their surroundings as a manifestation of nobility, a symbol of ethical activity. This is particularly the case when the Code includes an Ethics Officer. The purpose of the author was to check whether significant differences could be identified between the ethical standards in the codes that contain the provisions on the Ethics Officer and those that do not. An analysis of the content of 49 corporate codes of ethics has shown that the presence of an Ethics Officer does not significantly differentiate between ethical standards, including those relating to employee conduct.