Abstract

Perhaps not in theory, but at least in practice, business ethics and instruments for Corporate Social Responsibility (CSR) tend to regulate behaviour, not character (R. Roberts 2009). Codes of conduct specify behaviours employees need to adhere to. They cover issues such as dress code, gambling, harassment and bullying, equality of opportunity, refusing gifts, usage of office computers and internet, and so on. Another common element in codes of conduct for employees is the stipulation that they must comply with their terms of employment and carry out instructions.