... Canadian corporations longitudinally by analyzing their contents at two points over two decades, in 1992 and 2012. In particular, the paper tests three hypotheses related to the institutionalization of codes. Findings – It was found that the codes have become more prescriptive, they are more...

... a rich picture of the evolution of Australian corporate engagement with business ethics, further longitudinal research exploring international and cross-cultural contexts would add to this understanding of organisational engagement. Practical and social implications – It would seem that codes...