EconPapers    
Economics at your fingertips  
 

Papel do conselho de Administração na ética empresarial em países da América Latina

Haro- de-Rosario, Arturo, Gálvez-Rodríguez, María del Mar, Sáez-Martín, Alejandro and Caba-Pérez, Carmen

RAE - Revista de Administração de Empresas, 2017, vol. 57, issue 5

Abstract: In the present paper, we analyze the ethical values promoted in the codes of ethics of Latin American organizations, and the influence of the composition of the Board of Directors (BD) in this regard is identified. In particular, the presence of gender diversity, independent directors and foreign directors in the BD. The study was conducted on the 100 largest listed companies in Latin America. The results indicate that the companies studied elaborate codes of conduct with ethical values that enhance the relationships with their stakeholders. However, prevailing the establishment of values that protect the organization from the employee, and the imposition of sanctions. On the other hand, the regression analysis indicates a positive and significant influence of women and independent directors of the BD in the content of codes of ethics however, the effect of foreign directors in this respect is negative. The research findings allow advance the sparse literature on business ethics in the Latin American context.

Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/71811 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fgv:eaerae:v:57:y:2017:i:5:a:71811

Access Statistics for this article

RAE - Revista de Administração de Empresas is currently edited by Eduardo Diniz

More articles in RAE - Revista de Administração de Empresas from FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil)
Bibliographic data for series maintained by Núcleo de Computação da FGV EPGE ().

 
Page updated 2019-08-17
Handle: RePEc:fgv:eaerae:v:57:y:2017:i:5:a:71811