caa a22 4500 605484902 CHVBK 20210128100438.0 cr unu---uuuuu 210128e20150201xx s 000 0 eng 10.1007/s10551-013-1968-8 doi (NATIONALLICENCE)springer-10.1007/s10551-013-1968-8 Scoring Firms' Codes of Ethics: An Explorative Study of Quality Drivers [Elektronische Daten] [Giovanni Garegnani, Emilia Merlotti, Angeloantonio Russo] Research in the field of management has increasingly focused on strategies and tools related to corporate sustainability. Of the tools examined, codes of ethics have been found to play a primary role. Many studies have investigated the content of such codes, as well as their capacity to condition the behaviour of people within organizations. However, few studies have considered the intrinsic quality of codes of ethics. This study aims to investigate the impact that specific factors—firm size, degree of internationalization and industry effect—can have on the quality of codes of ethics. Based on a sample of 248 listed Italian companies, the results of the empirical analysis show that the quality standard is particularly high in larger companies and in those firms operating in industries in which relationships established with critical stakeholders—and disclosure to those stakeholders—play a crucial role. These results have interesting implications for both researchers and practitioners. Springer Science+Business Media Dordrecht, 2013 Code of ethics nationallicence Code of ethics quality nationallicence Firm size nationallicence Industry nationallicence Internationalization nationallicence Scoring model nationallicence Garegnani Giovanni Department of Management, LUM University, S.S. 100 km 18, 70010, Casamassima, BA, Italy aut Merlotti Emilia Department of Accounting, Università Bocconi, Via Röntgen, 1, 20136, Milan, Italy aut Russo Angeloantonio Department of Management, LUM University, S.S. 100 km 18, 70010, Casamassima, BA, Italy aut Journal of Business Ethics Springer Netherlands 126/4(2015-02-01), 541-557 0167-4544 126:4<541 2015 126 10551 https://doi.org/10.1007/s10551-013-1968-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-1968-8 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Garegnani Giovanni Department of Management, LUM University, S.S. 100 km 18, 70010, Casamassima, BA, Italy aut NATIONALLICENCE 700 1- Merlotti Emilia Department of Accounting, Università Bocconi, Via Röntgen, 1, 20136, Milan, Italy aut NATIONALLICENCE 700 1- Russo Angeloantonio Department of Management, LUM University, S.S. 100 km 18, 70010, Casamassima, BA, Italy aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 126/4(2015-02-01), 541-557 0167-4544 126:4<541 2015 126 10551