سال انتشار: ۱۳۸۷
محل انتشار: ششمین کنفرانس بین المللی مدیریت
تعداد صفحات: ۱۶
Ahmad shabatoghlie – Ph.D. Graduate School of Management and technology sharif University of technology, Iran
Haydeh Rezaei – M.B.A. Graduate School of Management and technology sharif University of technology, Iran
This study analyses the disclosure of code ethics in major companies websites worldwide. The study is based on the information drawn from the U.S. Fortune 100 and Global 100 corporate web-sites in 2006. We a comparative content analysis of the codes of ethics published in the corporate websites. The comparison shows thet fewer global 100 companies have adoped codes of ethics than the U.S. foortune 100 companies and there are significant differences between their codes. US companies have more emphasis on companys survival, growth and stockholders concerns, while non-US companies, especially European ones are more concentrated about societal impact of their operations and socially responsible and sustainable developments.