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

14 Pages Posted: 3 Jan 2007

See all articles by Élodie Béthoux

Élodie Béthoux

University of Paris 10 Nanterre

Claude Didry

French National Center for Scientific Research (CNRS)

Arnaud Mias

University of Angers - French National Center for Scientific Research (CNRS)

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.

Suggested Citation

Béthoux, Élodie and Didry, Claude and Mias, Arnaud, What Codes of Conduct Tell Us: Corporate Social Responsibility and the Nature of the Multinational Corporation. Corporate Governance: An International Review, Vol. 15, No. 1, pp. 77-90, January 2007. Available at SSRN: https://ssrn.com/abstract=954818 or http://dx.doi.org/10.1111/j.1467-8683.2007.00544.x

Élodie Béthoux

University of Paris 10 Nanterre ( email )

Room G301, Building G
92001 Nanterre Cedex, 92001
France

Claude Didry (Contact Author)

French National Center for Scientific Research (CNRS) ( email )

61 avenue du Président Wilson
Cachan, Ile de France 94235
France
0033140476852 (Phone)
0033140476842 (Fax)

HOME PAGE: http://www.idhe.cnrs.fr/spip.php?article21

Arnaud Mias

University of Angers - French National Center for Scientific Research (CNRS) ( email )

3, rue Michel-Ange
Paris cedex 16, 75794
France

HOME PAGE: http://www.idhe.ens-cachan.fr/bib3.htm

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