Self-perception of ethical behaviour: the case of listed Spanish companies

Mostra el registre complet Registre parcial de l'ítem

• dc.contributor.author García López, Maria José
• dc.contributor.author Amat Salas, Oriol
• dc.contributor.author Rocafort Nicolau, Alfredo
• dc.date.accessioned 2024-02-20T07:22:46Z
• dc.date.available 2024-02-20T07:22:46Z
• dc.date.issued 2016
• dc.description.abstract Purpose: This article aims to research into the perception that companies have of their ethical behavior. Design/methodology/approach: A questionnaire was conducted in June 2014 among the listed companies that comprise the IBEX35 index of Spanish stock exchanges. For the statistical analysis, contingency tables (double entry) were drawn up as well and several statistical tests (Cramer’s V, Pearson’s x2, Kendall’s correlation coefficient; and Goodman and Kruskal’s Gamma). Findings: The results show the self-perception that listed Spanish companies have of their ethical behaviour, with the observation that, generally, they have a greater perception than the reality of the study actually shows. Research limitations: Main limitations are that the sample size is small, although it includes the largest listed companies in the country. Respondents were essentially the Corporate Social Responsibility managers, so they may not be familiar with some of the subjects on which they were questioned, as we are dealing with large companies where responsibilities may be very compartmentalised. Practical implications: This line of research helps to know more about the self perception of big Spanish listed companies about their ethical behavior. Social implications: The evidence provided by this study helps to know more about aspects than can be improved in connection the ethical behavior in companies. Recent scandals make the topic very relevant from a social point of view. Originality/value: In recent years there has been much talk about the ethics of organisations and studies on the subject are plentiful. However, there has been scarcely any research into the perception that companies themselves have of their ethical behaviour.
• dc.format.mimetype application/pdf
• dc.identifier.citation García MJ, Amat O, Rocafort A. Self-perception of ethical behaviour: the case of listed Spanish companies. Intangible Capital. 2016 Jan;12(1):319-35. DOI: 10.3926/ic.699
• dc.identifier.doi http://dx.doi.org/10.3926/ic.699
• dc.identifier.issn 2014-3214
• dc.identifier.uri http://hdl.handle.net/10230/59161
• dc.language.iso eng
• dc.publisher OmniaScience
• dc.relation.ispartof Intangible Capital. 2016 Jan;12(1):319-35
• dc.rights Article's contents are provided on an Attribution-Non Commercial 3.0 Creative commons license. Readers are allowed to copy, distributeand communicate article's contents, provided the author's and Intangible Capital's names are included. It must not be used forcommercial purposes. To see the complete license contents, please visit http://creativecommons.org/licenses/by-nc/3.0/.
• dc.rights.accessRights info:eu-repo/semantics/openAccess
• dc.rights.uri http://creativecommons.org/licenses/by-nc/3.0/
• dc.subject.keyword Ethical code
• dc.subject.keyword Listed companies
• dc.subject.keyword Spanish companies
• dc.subject.keyword Ethics
• dc.subject.keyword Sustainability
• dc.title Self-perception of ethical behaviour: the case of listed Spanish companies
• dc.type info:eu-repo/semantics/article
• dc.type.version info:eu-repo/semantics/publishedVersion