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@inproceedings{9464,
author = {Jindřichovská, I and Kubíčková, Dana},
address = {Prague},
booktitle = {Proceedings of the 9th international conference "IFRS-global rules and local use-beyond the numbers 2021},
editor = {Jindřichovská},
keywords = {ethical code, Corporate Social Rresponsibility (CSR), LIWC2015, Cargill. agribusiness, dimensions, text analysis.},
language = {eng},
location = {Prague},
isbn = {978-80-7638-015-8},
pages = {302-314},
publisher = {MUP Prague},
title = {EXPLORATION OF DIMENSIONS OF ETHICAL CODE},
url = {https://www.mup.cz/data/files/ifrs-boa-2021.pdf},
year = {2021}
}
TY - JOUR
ID - 9464
AU - Jindřichovská, I - Kubíčková, Dana
PY - 2021
TI - EXPLORATION OF DIMENSIONS OF ETHICAL CODE
PB - MUP Prague
CY - Prague
SN - 9788076380158
KW - ethical code, Corporate Social Rresponsibility (CSR), LIWC2015, Cargill. agribusiness, dimensions, text analysis.
UR - https://www.mup.cz/data/files/ifrs-boa-2021.pdf
N2 - Idea: Ethical codes of companies are influencing the visible behaviour of managers. In this paper, we explore the dimension of the ethical code of Cargill incorporated, a multinational corporation involved in agriculture. Data and Tools: We perform a textual analysis of Cargill´s code of conduct using analytical software LIWC2015. Especially four summary dimensions of the text namely dimension of Analytic, Clout, Authenticity and Emotional tone. What’s new: We have assessed the level of four dimensions and compared the findings with scores of the previous analysis of the same company previously performed by Jindřichovská, Kubíčková, & Mocanu, (2020). This enabled us to assess the differences between approaches of sustainability reports and the company code of ethics. Contribution: In our exploration, we have discovered that there are some differences. The code of conduct displays the highest score in the Clout dimension implying that the company is presenting a rather confident and authoritative narrative in terms of rules the company honours. While at the same time by far the lowest score represents the Authenticity dimension. High authenticity implies that writing that is personal and honest. Limitations and further research: Our findings may be distorted because our sample text in the case of code of conduct explored only the first 500 words, whilst the sample texts were longer in the parts of sustainability reports explored previously. Therefore, the score can be somewhat distorted. Further exploration is needed.
ER -
JINDŘICHOVSKÁ, I a Dana KUBÍČKOVÁ. EXPLORATION OF DIMENSIONS OF ETHICAL CODE. In Jindřichovská. \textit{Proceedings of the 9th international conference ''IFRS-global rules and local use-beyond the numbers 2021}. Prague: MUP Prague. s.~302-314, 12 s. ISBN~978-80-7638-015-8. 2021.
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