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What Codes of Conduct Tell Us: Corporate Social Responsibility and the Nature of the Multinational Corporation
Didry C., Bethoux E., Mias A.
Corporate Governance, an International Review vol 15, 1 (2007) 77-90 - http://halshs.archives-ouvertes.fr/halshs-00198072
What Codes of Conduct Tell Us:
Corporate Social Responsibility and the Nature of the Multinational Corporation
Claude Didry () 1, Elodie Bethoux () 1, Arnaud Mias () 1
1 :  Institutions et Dynamiques Historiques de l'Economie (IDHE)
http://www.idhe.cnrs.fr/
CNRS : UMR8533 – Université Paris I - Panthéon-Sorbonne – Université Paris VIII - Vincennes Saint-Denis – Université Paris X - Paris Ouest Nanterre La Défense – École normale supérieure de Cachan - ENS Cachan
Université de Paris 1 - 17, rue de la Sorbonne - 75005 Paris
France
Anglais

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.

Articles dans des revues avec comité de lecture
Sciences de l'Homme et Société/Sociologie

Corporate Governance, an International Review
internationale
31/01/2007
vol 15
1
77-90

corporate social responsibility – codes of conduct
responsabilité sociale de l'entreprise – codes de conduite