Types of discrimination and harassment included in ethical codes: 2021 versus 2015

Authors

  • María Concepcion Verona Martel Universidad de Las Palmas de Gran Canaria (ULPGC)
  • Beatriz Melián Galván Universidad de Las Palmas de Gran Canaria (ULPGC)

DOI:

https://doi.org/10.36791/tcg.v9i25.246

Keywords:

Harassment, discrimination, ethical codes

Abstract

This study compares the types of harassment and discrimination included in the ethical codes of companies listed on the Spanish Stock Exchange in 2021 with 2015. The results show that the percentage of companies with codes of conduct has increased reaching 90.24% in 2021 compared to 65.89% in 2015. This upward trend has also been observed in all economic sectors.

Likewise, in 2021 it has been observed that companies have included more types of harassment and discrimination in their ethical codes than in 2015, and, except for two types of discrimination, the rest have increased their presence in these documents. The analysis by sector, in general terms, can be considered positive in this regard.

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Author Biographies

María Concepcion Verona Martel, Universidad de Las Palmas de Gran Canaria (ULPGC)

Doctora en Ciencias Económicas y Empresariales por la Universidad de Las Palmas de Gran Canaria
(ULPGC), en la cual ocupa el puesto de Profesora Titular de Universidad. Correo: mariaconcepcion.verona@ulpgc.es. ORCID: 0000-0002-4257-299

Beatriz Melián Galván, Universidad de Las Palmas de Gran Canaria (ULPGC)

Beatriz Melián Galván. Graduada en Turismo por la Universidad de Las Palmas de Gran Canaria (ULPGC). Correo: beatriz.melian104@alu.ulpgc.es

References

Ayuso, S., & Garolera, J. (2012). Códigos éticos de las empresas españolas: ¿qué compromisos contienen? Revista de Responsabilidad Social de la Empresa, 4(2), 77-103. https://www.accioncontraelhambre.org/sites/default/files/documents/11_1.pdf

Benatti, F. (2020). Códigos éticos de empresa: función y remedios. Revista de Ciencias Sociales, (77), 82-100.

https://doi.org/10.22370/rcs.2021.77.2961 DOI: https://doi.org/10.22370/rcs.2021.77.2961

Drane, J. F. (2004). La ética como carácter y la investigación médica. Acta Bioethica, (1), 17-25.

http://dx.doi.org/10.4067/S1726-569X2004000100003 DOI: https://doi.org/10.4067/S1726-569X2004000100003

Tipos de discriminación y acoso recogidos en los códigos éticos

Published

2024-04-30

How to Cite

Verona Martel, M. C., & Melián Galván, B. (2024). Types of discrimination and harassment included in ethical codes: 2021 versus 2015. TRASCENDER, CONTABILIDAD Y GESTIÓN, 9(25), 18–52. https://doi.org/10.36791/tcg.v9i25.246

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