Comparación de códigos éticos de empresas del IBEX-35

Abstract

Este trabajo busca determinar si las empresas del IBEX 35 disponen de unos códigos éticos que se limitan a cumplir los requisitos mínimos legales o si van más allá, buscando promover una cultura ética y moral dentro de su organización. Tras un análisis en profundidad del concepto de código ético, seThe following paper aims to determine whether the IBEX 35 companies have codes of conduct that exceed the minimum legal requirements, compliance, or if they take a further step, promoting an ethical environment inside the organisation. After a thorough analysis of the concept of code of conduct, three international parameters have been ranked for each code, allowing to obtain an overall grade for each company. The higher the grade, the bigger the effort that company does to exceed compliance and promote an ethical behaviour. The relevance of codes of conduct is unquestionable, and the analysis concludes that only half of the companies exceed the minimum required, proving ethical awareness. There is still a long way to go in this field, and a lot of improvement has to be made.