scholarly journals Business Ethics and Integrity a Case Study on 300 U.S. Listed Companies

2015 ◽  
Vol 25 (2) ◽  
pp. 63-80
Author(s):  
Diana-Maria Tinjala ◽  
Lavinia Mirela Pantea ◽  
Buglea Alexandru
Keyword(s):  
New York ◽  
Business Ethics ◽  
Stock Exchange ◽  
Codes Of Conduct ◽  
Corporate Ethics ◽  
Moral Integrity ◽  
Content Analysis Method ◽  
Corporate Codes Of Conduct ◽  
Policies And Programs ◽  
Corporate Social

Abstract Profit-maximizing behavior or moral integrity? Can companies have both? Our study takes a look at 300 U.S. based companies listed on the New York Stock Exchange and NASDAQ, and their way of dealing with business ethics. The research undertaken focuses on the content analysis method, using the corporate Codes of conduct and Corporate Social Responsibility (CSR) reports. The study reveals the evolution of the corporate ethics policies and programs throughout the years 2010- 2014. We also take a look at the most frequent controversies concerning business integrity, by sectors of activity

scholarly journals The Audit Committee’s Role Regarding the Provisions of The Foreign Corrupt Practices Act

1970 ◽  
Vol 12 (1) ◽  
pp. 23-35
Author(s):  
Alan Reinstein ◽  
Albert Spalding Jr.
Keyword(s):  
New York ◽  
Financial Reporting ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Codes Of Conduct ◽  
Audit Committees ◽  
Foreign Corrupt Practices Act ◽  
Corporate Codes Of Conduct ◽  
Foreign Commerce

The Foreign Corrupt Practices Act (FCPA) of 1977, as amended in 1988, prohibits individuals and corporations from using bribes and kickbacks to enhance foreign commerce. Imposing stiff penalties for noncompliance, the FCPA includes internal control and accounting and recordkeeping provisions. Several studies show that corporate codes of conduct and other formal ethical policies help assure compliance with ethical policies, including the provision of the FCPA. Congress, the Securities and Exchange Commission (SEC), the courts, the American Institute of Certified Public Accountants (A/CPA), and many other financial statement users and preparers have endorsed the audit committee concept as a means to oversee the audit function and otherwise strengthen the financial reporting process. As such, audit committees should ascertain the effectiveness of the entity's internal control structure and compliance with the provisions of the FCPA. After highlighting the provisions of the FCPA, this study examines the extent of the audit committees' involvement in corporate compliance with the FCPA-focusing on corporate codes of conduct-based on a study of 152 audit committees whose securities are traded on the New York Stock Exchange (NYSE). Recommendations for strengthening the committees' and companies' roles in this area are also presented.

The Influence of Collegiate and Corporate Codes of Conduct on Ethics-Related Behavior in the Workplace

1996 ◽  
Vol 6 (4) ◽  
pp. 461-476 ◽  
Author(s):  
Donald L. McCabe ◽  
Linda Klebe Trevino ◽  
Kenneth D. Butterfield
Keyword(s):  
Unethical Behavior ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Empirical Support ◽  
Corporate Ethics ◽  
Honor Code ◽  
Long Term Effects ◽  
Corporate Code ◽  
Corporate Codes Of Conduct

AbstractCodes of conduct are viewed here as a community's attempt to communicate its expectations and standards of ethical behavior. Many organizations are implementing codes, but empirical support for the relationship between such codes and employee conduct is lacking. We investigated the long term effects of a collegiate honor code experience as well as the effects of corporate ethics codes on unethical behavior in the workplace by surveying alumni from an honor code and a non-honor code college who now work in business. We found that self-reported unethical behavior was lower for respondents who work in an organization with a corporate code of conduct and was inversely associated with corporate code implementation strength and embeddedness. Self-reported unethical behavior was also influenced by the interaction of a collegiate honor code experience and corporate code implementation strength.

scholarly journals How to manage business ethics effectively?

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Tran Kiem Viet Thang
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Corporate Ethics ◽  
Management Skills ◽  
Ethics Codes ◽  
Good Management ◽  
Ethics Code ◽  
Corporate Social

The main purpose of this paper is exploring ways to manage business ethics effectively. To achieve this, first of all, the paper reviews the concepts and importance of business ethics together with its components, such as corporate ethics codes and corporate social responsibility (CSR). Next, five ways to manage business ethics efficiently are revealed. Based on these suggested ways, the paper recommends four practical actions for managers to have good management skills in this field. These recommendations are setting up an effective corporate ethics code, acting and behaving ethically in any circumstances, setting up rules and regulations, and advancing CSR in a very wise way. The paper concludes with two issues for future researchers: whether corporations need a business ethics manager/ specialist, and how companies motivate their employees to act ethically

Voluntary Codes of Conduct for Multinational Corporations

2006 ◽  
Vol 16 (2) ◽  
pp. 117-117
Author(s):  
S. Prakash Sethi
Keyword(s):  
New York ◽  
Business Ethics ◽  
Multinational Corporations ◽  
Codes Of Conduct ◽  
University Of Pennsylvania ◽  
Corporate Accountability ◽  
Select Group ◽  
Ethics Research ◽  
Voluntary Codes Of Conduct ◽  
Additional Support

This issue of Business Ethics Quarterly offers a special forum incorporating a select group of papers that were presented at the First International Conference on “Voluntary Codes of Conduct for Multinational Corporations: Promises and Challenges,” held at the Zicklin School of Business, Baruch College, City University of New York, on May 12–15, 2004. The conference was organized by the International Center for Corporate Accountability (ICCA), Inc., and was co-sponsored by the Zicklin Center for Business Ethics Research of The Wharton School, University of Pennsylvania, and the World Bank’s World Bank Institute. Additional support was provided by a number of major corporations, academic institutions, and nongovernment organizations.

Genuine Worker Participation—An Indispensable Key to Effective Global OHS

2009 ◽  
Vol 19 (3) ◽  
pp. 315-333 ◽  
Author(s):  
Garrett Brown
Keyword(s):  
Codes Of Conduct ◽  
Workplace Safety ◽  
Production Costs ◽  
Shop Floor ◽  
Socially Responsible ◽  
Plant Safety ◽  
Meaningful Participation ◽  
Corporate Codes Of Conduct ◽  
Safety Programs ◽  
Corporate Social

Working conditions, including workplace safety, in global supply chains of products sold by transnational corporations have only marginally improved over the last 15 years despite the development of hundreds of corporate “codes of conduct,” code monitoring systems, and an elaborate new “corporate social responsibility” industry. The two underlying reasons for the lack of significant change are: 1) a schizophrenic business model which fatally undermines “socially responsible” sourcing programs with unyielding dictates for the lowest possible production costs; and 2) the lack of any meaningful participation by shop-floor workers in plant safety programs. Only when trained, empowered, and active workers are an integral part of workplace safety programs will conditions improve over the long term.

Capital Markets and Corporate Social Responsibility of New York Stock Exchange List Companies: Strategic Analysis of Brazil and China

2020 ◽  
Vol 11 (1) ◽  
pp. 72
Author(s):  
Norberto Almeida de Andrade ◽  
Giuliano Carlo Rainatto ◽  
Ricardo Santana ◽  
Fernando Rodrigues da Silva ◽  
Wellington Fernando Bastos
Keyword(s):  
New York ◽  
Corporate Social Responsibility ◽  
Capital Structure ◽  
Stock Exchange ◽  
New York Stock Exchange ◽  
Pecking Order ◽  
Chinese Companies ◽  
York Stock Exchange ◽  
Corporate Social ◽  
The Capital Structure

The main objective of this study is to verify if the capital structure of Brazilian and Chinese companies that release the Corporate Social Responsibility (CSR) report, listed on the New York Stock Exchange (NYSE), are aligned with the Pecking Order and Tradeoff theories. 2012 to 2019. In order to achieve the research objectives, the identification of the Brazilian and Chinese NYSE-listed companies that publish the Global Reporting Initiative (GRI) report was established; examine whether the capital structures of Brazilian and Chinese companies are underpinned by Tradeoff's theory; examine if the capital structures of Brazilian and Chinese companies are supported by the Pecking Order theory during the study period; verify if there is a difference in the capital structure between the companies that disclose and those that do not disclose CSR report in the GRI model, in Brazilian companies; to verify if there is a difference in the capital structure between the companies that disclose and those that do not disclose CSR report in the GRI model, in Chinese companies; analyze whether there is a difference in the capital structure of Brazilian and Chinese companies, which report on CSR.

scholarly journals How Principles of Business Ethics Relates to Corporate Governance and Directors?

2018 ◽  
Vol 4 (3) ◽  
pp. 22-27 ◽  
Author(s):  
Ayşe Şahin
Keyword(s):  
Corporate Governance ◽  
Business Ethics ◽  
Codes Of Conduct ◽  
Ethical Standards ◽  
Business Practices ◽  
Business Law ◽  
Public Companies ◽  
Legal Perspective ◽  
Corporate Codes Of Conduct ◽  
Code Of Corporate Governance

Abstract How can we define business ethics? Which principles are inherent in it? Business ethics propose several principles to be considered by companies, commercial entities, as well as other entities such as NGO’s, cooperatives, public organizations etc. First, this study will clarify the meaning and scope of business ethics and the principles included, such as integrity, fairness, trust, openness, truthfulness etc. Secondly, I will try to examine different facets of business ethics. I will approach this concept especially from a legal perspective and try to determine which aspects of this concept have been integrated into law. Business ethics has reflections especially in business law and corporate governance and is being “legalized” by the corporate codes of conduct. This study aims to clarify that business ethics are mentioned explicitly in Turkish law, in the Code of Corporate Governance concerning public companies and discuss legal impact of this regulation. As a result of this quotation in the Turkish Legislation, there could be revealed several questions. One of the questions is whether ethical standards might be a source of liability of the board and directors. In my presentation I would like to examine to what extent ethical standards interrelates with corporate governance codes and the liability of directors. Business ethics can be described as a source concept and a set of principles, that gives rise to fields such as “corporate governance”, “corporate responsibility”, “liability of directors” and “human rights in business” concerning especially working conditions of the employees. Business ethics has an intersection with all the mentioned fields. In the second part of this study, I will try to clarify the connection of business ethics with corporate governance principles in business and then conclude how business ethics has been adopted into legal system and how it shapes and affect business practices especially in Turkish law.

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