In August 2021, the Institute of Business Ethics (IBE) published a report on codes of ethics in FTSE 100 companies. Only 46 out ot the top 100 companies were rated only 46 as being ‘good’.
The report states that;
“In spite of codes being a well-established means for companies to facilitate values-based decision-making and communicate cultural expectations, almost one in five FTSE 100 companies still do not have a publicly available code.”
The report can be downloaded at: www.ibe.org.uk