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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2022-09-11  |  Accepted: 2022-11-23  |  Published: 2022-12-30

Title

Codes of ethics in Czech companies: prevalence and differences in creation, evaluation and amendment


Abstract

Over the long-term, companies, their managements and even employees have been facing increasing external demands from customers, business partners, as well as wider society, to behave ethically. At the same time, similar demands and requirements have been coming from within companies themselves in relation to performance management and employee motivation. These demands are placing greater emphasis on the need for ethical management and a code of ethics as the primary tool for promoting and enforcing the ethical conduct of an organisation, its management and employees. This paper focuses on the prevalence and role of codes of ethics in Czech companies, their goals and contents, the principles behind their creation and enforcement, as well as the main prerequisites for their efficacy. It is based on an extensive longitudinal analysis of a broad sample of 1,242 Czech companies of various sizes, the main aim of which was to determine the aforementioned and, in addition, whether those companies that have created codes of ethics, strengthen the consistency of their use by regularly evaluating and updating their contents.


Keywords

code of ethics, prevalence, creation, evaluation, CSR


JEL classifications

J21 , J24 , L80


URI

http://jssidoi.org/jesi/article/1030


DOI


Pages

362-374


Funding

This paper was supported by the project IVSUPS003 Current Trends in Human Resource Management, Czech Republic

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Caha, Zdeněk
Institute of Technology and Business in České Budějovice, České Budějovice, Czech Republic https://www.vstecb.cz
Articles by this author in: CrossRef |  Google Scholar

Urban, Jan
Institute of Technology and Business in České Budějovice, České Budějovice, Czech Republic https://www.vstecb.cz
Articles by this author in: CrossRef |  Google Scholar

Mrhálek, Tomáš
Institute of Technology and Business in České Budějovice, České Budějovice, Czech Republic https://www.vstecb.cz
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

10


Number

2


Issue date

December 2022


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 966  |  PDF downloads: 404

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