What Codes of Conduct Tell U: Corporate Social Responsibility and the Nature of the Multinational Corporation

Elodie Béthoux (), Claude Didry and Arnaud Mias ()
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Elodie Béthoux: IDHES - Institutions et Dynamiques Historiques de l'Économie et de la Société - UP1 - Université Paris 1 Panthéon-Sorbonne - UP8 - Université Paris 8 Vincennes-Saint-Denis - UPN - Université Paris Nanterre - UEVE - Université d'Évry-Val-d'Essonne - CNRS - Centre National de la Recherche Scientifique - ENS Paris Saclay - Ecole Normale Supérieure Paris-Saclay
Arnaud Mias: IRISSO - Institut de Recherche Interdisciplinaire en Sciences Sociales - INRA - Institut National de la Recherche Agronomique - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: 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.

Keywords: Lexical analysis; Corporate Social Responsibility; Code of conduct (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (19)

Published in Corporate Governance: An International Review, 2007, 15 (1), pp.77-90. ⟨10.1111/j.1467-8683.2007.00544.x⟩

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Journal Article: What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01271418

DOI: 10.1111/j.1467-8683.2007.00544.x

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