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Abstract

Psychology and Psychotherapy: Research Study

What Motivates Spanish Companies to Develop a Code of Ethics?

Submission: March 25, 2022;Published: May 20, 2022

Abstract

Among Spanish companies, there has been a great development of ethical codes. Regulatory compliance and the management of potential criminal risks may be behind this behavior. The aim of this paper is to analyze the reasons behind the proliferation of ethical codes among Spanish companies. To this end, a survey was carried out among company executives. The results show that the development of a company’s ethical culture is one reason, among others, for companies to adopt a code of ethics. Codes of ethics are, therefore, a tool that integrates the perspective of compliance and the active promotion of an ethical culture.

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