Condiciones para la eficacia de los códigos internos de responsabilidad social de la empresa

Marta de la Cuesta González and Carmen Valor Martínez
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Marta de la Cuesta González: UNED
Carmen Valor Martínez: Universidad Pontificia Comillas

EKONOMIAZ. Revista vasca de Economía, 2007, vol. 65, issue 02, 128-149

Abstract: There is a growing trend towards a preference for soft regulation or self regulation as a complement or an alternative tool to legal regulation. As a consequence of this trend, there is an increasing number of corporate «codes of ethics» or third-level Corporate Social Responsibility (CSR) codes, those created within the firm. This paper aims to shed some light on the internal and external effectiveness of «codes of ethics». Evaluating their internal effectiveness implies analysing the conditions to be met so that employees maintain high ethical standards in their daily behaviour. Examining their external effectiveness leads us to evaluate their potential and limitations of «codes of ethics» to be an alternative tool to traditional regulation.

Keywords: autorregulación; códigos éticos; eficacia; limitaciones; regulación (search for similar items in EconPapers)
JEL-codes: L22 M14 M54 (search for similar items in EconPapers)
Date: 2007
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