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

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, contin...

Descripción completa

Detalles Bibliográficos
Autores: García López, Maria José, Amat, Oriol, Rocafort, Alfredo
Tipo de recurso: artículo
Fecha de publicación:2016
País:España
Institución:Universitat Politècnica de Catalunya (UPC)
Repositorio:UPCommons. Portal del coneixement obert de la UPC
Idioma:inglés
OAI Identifier:oai:upcommons.upc.edu:2117/86037
Acceso en línea:https://hdl.handle.net/2117/86037
https://dx.doi.org/10.3926/ic.699
Access Level:acceso abierto
Palabra clave:Business ethics -- Spain
Ethical code
Listed companies
Spanish companies
Ethics
Sustainability
Ètica empresarial -- Espanya
Àrees temàtiques de la UPC::Economia i organització d'empreses::Microeconomia::Empreses
id ES_7dd5127cae916f1c4b0f03dffbb079f8
oai_identifier_str oai:upcommons.upc.edu:2117/86037
network_acronym_str ES
network_name_str España
repository_id_str
spelling Self-perception of ethical behaviour: the case of listed Spanish companiesGarcía López, Maria JoséAmat, OriolRocafort, AlfredoBusiness ethics -- SpainEthical codeListed companiesSpanish companiesEthicsSustainabilityÈtica empresarial -- EspanyaÀrees temàtiques de la UPC::Economia i organització d'empreses::Microeconomia::EmpresesPurpose: 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.Peer ReviewedOmniaScience20162016-04-0120162016-04-21journal articlehttp://purl.org/coar/resource_type/c_6501NAhttp://purl.org/coar/version/c_be7fb7dd8ff6fe43info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/2117/86037https://dx.doi.org/10.3926/ic.699reponame:UPCommons. Portal del coneixement obert de la UPCinstname:Universitat Politècnica de Catalunya (UPC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution 3.0 Spainhttp://creativecommons.org/licenses/by/3.0/es/info:eu-repo/semantics/openAccessoai:upcommons.upc.edu:2117/860372026-05-27T15:37:01Z
dc.title.none.fl_str_mv Self-perception of ethical behaviour: the case of listed Spanish companies
title Self-perception of ethical behaviour: the case of listed Spanish companies
spellingShingle Self-perception of ethical behaviour: the case of listed Spanish companies
García López, Maria José
Business ethics -- Spain
Ethical code
Listed companies
Spanish companies
Ethics
Sustainability
Ètica empresarial -- Espanya
Àrees temàtiques de la UPC::Economia i organització d'empreses::Microeconomia::Empreses
title_short Self-perception of ethical behaviour: the case of listed Spanish companies
title_full Self-perception of ethical behaviour: the case of listed Spanish companies
title_fullStr Self-perception of ethical behaviour: the case of listed Spanish companies
title_full_unstemmed Self-perception of ethical behaviour: the case of listed Spanish companies
title_sort Self-perception of ethical behaviour: the case of listed Spanish companies
dc.creator.none.fl_str_mv García López, Maria José
Amat, Oriol
Rocafort, Alfredo
author García López, Maria José
author_facet García López, Maria José
Amat, Oriol
Rocafort, Alfredo
author_role author
author2 Amat, Oriol
Rocafort, Alfredo
author2_role author
author
dc.subject.none.fl_str_mv Business ethics -- Spain
Ethical code
Listed companies
Spanish companies
Ethics
Sustainability
Ètica empresarial -- Espanya
Àrees temàtiques de la UPC::Economia i organització d'empreses::Microeconomia::Empreses
topic Business ethics -- Spain
Ethical code
Listed companies
Spanish companies
Ethics
Sustainability
Ètica empresarial -- Espanya
Àrees temàtiques de la UPC::Economia i organització d'empreses::Microeconomia::Empreses
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016
2016-04-01
2016
2016-04-21
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
NA
http://purl.org/coar/version/c_be7fb7dd8ff6fe43
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/2117/86037
https://dx.doi.org/10.3926/ic.699
url https://hdl.handle.net/2117/86037
https://dx.doi.org/10.3926/ic.699
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution 3.0 Spain
http://creativecommons.org/licenses/by/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution 3.0 Spain
http://creativecommons.org/licenses/by/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv OmniaScience
publisher.none.fl_str_mv OmniaScience
dc.source.none.fl_str_mv reponame:UPCommons. Portal del coneixement obert de la UPC
instname:Universitat Politècnica de Catalunya (UPC)
instname_str Universitat Politècnica de Catalunya (UPC)
reponame_str UPCommons. Portal del coneixement obert de la UPC
collection UPCommons. Portal del coneixement obert de la UPC
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869411692397461504
score 15.301603