Code of Conduct and Corporate Governance

Abstract

The purpose of the paper is to examine the code of conduct as a corporate governance communication tool. Drawing on the description of corporate conduct code, an analysis has been conducted on the first one hundred US companies (classified by Fortune Magazine), to verify the importance that global companies attribute to the corporate governance communication. Findings indicate that in the 58% of the cases a code exists and it is usually incorporated into the corporate governance communications.Corporate Governance, Corporate Governance Communication, Conduct Code, Ethics