| Título | The Institutionalization of an Ethical Culture Through the Implementation of Compliance Systems |
|---|---|
| Autores | DE LOS RÍOS BERJILLOS, ARACELI, RODERO COSANO, MARÍA LUISA, RUIZ LOZANO, MERCEDES, MESA PÉREZ, ENRIQUE |
| Publicación externa | No |
| Medio | Corp. Soc. Responsib. Environ. Manag. |
| Alcance | Article |
| Naturaleza | Científica |
| Cuartil JCR | 1 |
| Cuartil SJR | 1 |
| Fecha de publicacion | 25/06/2025 |
| ISI | 001514455000001 |
| DOI | 10.1002/csr.70017 |
| Abstract | This paper investigates the role of compliance systems in fostering ethical organizational cultures. It highlights the transition from norm-based systems, focused on sanctions and rule enforcement, to integrity-based approaches, prioritizing shared values and reciprocal ethical behavior. Departing from the 2010 Criminal Code reform that introduced corporate criminal liability, this paper is the first to analyze the traceability of ethical leadership in an ethical culture, paying special attention to the role of managerial motivations and organizational factors in institutionalizing an ethical culture through implementing compliance systems. Using institutional theory, this study examines Spanish firms known as "ethical promoters," providing empirical evidence on the elements supporting the institutionalization of ethical culture. Results from a structural equation model suggest that integrity-based systems are more effective when supported by managerial commitment and employee engagement. The research also supports the theoretical concept of "evolutive compliance," integrating isomorphisms to institutionalize ethical culture. Insights from this study emphasize that ethical behavior requires more than a "tick-boxing" approach, urging companies to embed ethics within their practices holistically. |
| Palabras clave | code of ethics; compliance system; ethical culture; ethical leadership; institutional theory; integrity motivation |
| Miembros de la Universidad Loyola |