La Influencia del Consejo de Administración en la Adopción de un Código Ético

The Influence of the Board of Directors on Implementing an Ethics Code

  • Isabel M. García Sánchez Universidad de Salamanca
  • Luis Rodríguez Domínguez Universidad de Salamanca
  • Isabel Gallego Álvarez Universidad de Salamanca
Palabras clave: Códigos éticos, ética empresarial, responsabilidad social corporativa, gobierno corporativo, Consejo de Administración

Resumen

La ética empresarial, como uno de los componentes de la responsabilidad social corporativa, debe ser promovida desde el órgano superior de control de las organizaciones empresariales, el Consejo de Administración. En este sentido, la incorporación de un código ético supondría el establecimiento formal de los principios corporativos de la compañía que afectan a la responsabilidad con empleados, accionistas, consumidores, al entorno o a cualquier otro aspecto de la sociedad. La evidencia empírica previa pone de manifiesto efectos contradictorios entre la participación accionarial de los consejeros y su efecto sobre los intereses económicos de los accionistas, así como un reducido interés por parte de los consejeros independientes sobre temas éticos.
En esta línea, el presente trabajo tiene como objetivo determinar el efecto de estas dos características del Consejo de Administración en la incorporación de un código ético por las empresas españolas no-financieras que cotizan en Bolsa. Los resultados obtenidos muestran que la participación accionarial provoca un atrincheramiento de la alta dirección, provocando una divergencia entre los intereses éticos de propietarios y directivos. En esta situación, la presencia de consejeros independientes se torna necesaria para reducir tales conflictos.

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Publicado
01-07-2008
Cómo citar
García Sánchez, I. M., Rodríguez Domínguez, L., & Gallego Álvarez, I. (2008). La Influencia del Consejo de Administración en la Adopción de un Código Ético. Revista De Contabilidad - Spanish Accounting Review, 11(2), 93-120. Recuperado a partir de https://revistas.um.es/rcsar/article/view/382801
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