Comparison of criteria of the Codes of Ethics Ecuador and Brazil

Abstract:

The criteria used in codes of ethics are decisive factors for the development of companies. These criteria should be oriented by conviction and not by imposition because it affects the moral and ethical behavior of companies which may harm the different relationships existing with their stakeholders. This study makes an analysis regarding the criteria used in the codes of ethics both in Ecuador of the Manual to elaborate Codes of Business Ethics of the Ecuadorian Consortium for Social Responsibility CERES and of Brazil through the Code of Best Practices of Corporate Governance of the Institute Brazilian Corporate Governance IBGC; and, it aims to associate the different factors that allow an addressing in the construction and adaptation of behavioral codes in a single criterion. Of its consolidation, 25 factors were identified, besides the analysis confirms that these factors contained in the codes of ethics generate …

Año de publicación:

2017

Keywords:

Fuente:

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