Code of Ethics: the essencial elements from the point of view of a sugarcane sector company in São Paulo

Abstract

Ethics and especially the code of ethics are issues widely discussed and demanded in the organizational context, and the development and implementation of the code of ethics is a task that requires commitment and dedication on the part of companies, and it should be consistent with the organizational culture, mission, vision and values . Within this context, this paper aims to identify which are the relevant aspects in the conception of a code of ethics of an organization. To do so, a case study of exploratory-descriptive and qualitative approach was conducted in an organization from the sugarcane sector. As a theoretical result, it was verified that an effective code of ethics should include all stakeholders. In relation to the company analyzed, it is observed that the code of ethics presents clear and objective definitions of how it should be its relationship with its stakeholders. However, a greater emphasis in the guidelines regarding the behavior of the employees in detriment of other stakeholders can be noted.

Keywords

• Ethics. Code of Ethics. Management of Organizations.