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PurposeResearch has so far not approached the contents of corporate code of ethics from a strategic classification point of view. Therefore, the objective of this paper is to introduce and describe a framework of classification and empirical illustration to provide insights into the strategic approaches of corporate code of ethics content within and across contextual business environments.Design/methodology/approachThe paper summarizes the content analysis of code prescription and the intensity of codification in the contents of 78 corporate codes of ethics in Australia.FindingsThe paper finds that, generally, the studied corporate codes of ethics in Australia are of standardized and replicated strategic approaches. In particular, customized and individualized strategic approaches are far from penetrating the ethos of corporate codes of ethics content.Research limitations/implicationsThe research is limited to Australian codes of ethics. Suggestions for further research are provided in terms of the search for best practice of customized and individualized corporate codes of ethics content across countries.Practical implicationsThe framework contributes to an identification of four strategic approaches of corporate codes of ethics content, namely standardized, replicated, individualized and customized.Originality/valueThe principal contribution of this paper is a generic framework to identify strategic approaches of corporate codes of ethics content. The framework is derived from two generic dimensions: the context of application and the application of content. The timing of application is also a crucial generic dimension to the success or failure of codes of ethics content. Empirical illustrations based upon corporate codes of ethics in Australia's top companies underpin the topic explored.

This article summarizes and aggregates the results of a study conducted of the largest 100 public sector organizations derived from three categories in Sweden. These categories of organizations comprise 40 entities of government, 40 municipalities, and 20 county councils. The objective was to describe the determinants of codes of ethics in Swedish public sector organizations. This research reports on the responses of 27 organizations that possessed a code of ethics. The principal contribution is a 4P‐model of seven internal and external determinants in public sector codes of ethics. The identified determinants relate to four principal sectors of a society, namely: public community sector, private corporate sector, private citizen sector, and political/policy conduct sector.

The topic of this paper focuses on proactive versus reactive business ethics performance in the marketplace. The internal perception of a corporation and the external perception of the same corporation are used as generic determinants of business ethics performance. In turn, they are underpinned by evolutionary and contextual issues in the marketplace. The authors provide a generic conceptual framework of proactive and reactive business ethics performance. Case illustrations underpin the positives and negatives of proactive and reactive business ethics in the marketplace. A profile analysis process of proactive and reactive business ethics performance is also outlined. The gap between the internal and external perceptions of a corporation's actions becomes crucial to achieve successful business ethics performance in the marketplace. Therefore, a corporation's current business ethics performance should always be regarded as an on‐the‐spot‐account that is either proactive or reactive. An important insight of this research is that business ethics performance requires the ongoing re‐connection with reality by corporations.

Theoretically, a contribution of this article is the pinpointed connection between corporate ethics and trust in intra‐corporate relationships. Furthermore, it contributes to a conceptual framework that distinguishes between the constructs of business ethics and corporate ethics. The authors also provide a grounded conceptual framework of corporate ethics and trust. The principal dyadic determinants of corporate ethics in intra‐corporate relationships are interpreted to be management behaviour versus employee perception of that behaviour. Empirically, the contribution is an in‐depth and longitudinal case description that underpins the topic and the discussion provided in the article.

This article examines the results of a study conducted of the top 100 public sector units in Sweden. The aim of the study was to examine and describe the codes of ethics in these Swedish public sector units. Reports on the responses of 27 public sector units that possessed a code of ethics. The content analyses of these codes indicate that they have only recently become an interest in public Sweden. Many public sector units are in the early stages of development and assimilation of codes of ethics artefacts into overall ethics policies in the organization. A customized PUBSEC‐scale was used to measure and evaluate the content of the codes. The code of ethics best practice in the Swedish public sector has been used to develop a public sector scale consisting of seven dimensions and 41 items. The PUBSEC‐scale differs from the current private sector scales in literature, owing to the specific characteristics of the public sector.

Purpose
This study aims to assess the determinants of corporate direction in sustainable development through time in a B2B setting.


Design/methodology/approach
This study has been conducted in one industry, and overcoming contextual bias as a judgmental sampling was used to select the organizations studied in a Business to Business (B2B) setting.


Findings
The determinants of sustainable development in this study indicate the existence of different corporate directions in a B2B setting taken through time in the healthcare organizations studied. The determinants found are change in organizational leadership, financial assets of the organization, religious orientation of the organization, organizational connection to the healthcare system, internal values of the organization and top-staff orientation in the organization.


Research limitations/implications
The empirical findings reported in a B2B setting have disclosed key determinants of corporate direction in sustainable development.


Practical implications
The determinants provide managerial guidance to assess the corporate direction in a B2B setting taken in the continuing development of sustainable practices in these organizations.


Originality/value
This study contributes to a multidimensional framework of determinants in a B2B setting to assess the corporate direction taken in sustainable development through time in a B2B setting. The organizational gap between past and present sustainable development provides guidance to assess the corporate direction in B2B taken by an organization into the future.

Purpose
– This paper aims to examine the elements of the main process of pilgrimage tourism (PT), occurring between pilgrims, hikers and tourists along a trail towards a holy site. PT is defined as a process consisting of three sub-processes over time and across contexts: pre-process, main process and post-process.


Design/methodology/approach
– Explores the core reasons for PT through active participation and observation.


Findings
– This study reveals different layers, levels, views, approaches and perspectives involved in people-based processes. The study attempts to conceptualize the elements involved between people committed and dedicated to PT.


Research limitations/implications
– The introduced model of PT stresses the processes and interfaces involved over time and across contexts between people, with the same or different sequences. There is, to the best of the authors' knowledge, no previous research that explores and describes the processes and interaction between pilgrims, hikers and tourists.


Practical implications
– The ultimate experience at an individual level differs, depending upon the outcome of the PT-elements of the model of PT (i.e. processes, interfaces, people and sequences).


Social implications
– From a social science perspective, the research examines the motives of different traveller types and looks at their different perspectives of being involved with the same physical activity of travel. The study emphasises that we can be involved in the same physical activity, but embrace it with different levels of personal and emotional engagement.


Originality/value
– A conceptualized model of PT containing four elements (process, interface, people and sequence) – all of which offer a foundation for structuring and assessing empirical research, and provide additional insights and knowledge into the dynamics and complexity involved specifically in a people-based process consisting of interfaces and sequences when travelling.

Despite aspirations to halt biodiversity loss by 2020 under the Aichi Biodiversity Targets, urban development continues to negatively impact UK wildlife and habitats. Reasons behind continued biodiversity decline are examined through the use of semi-structured interviews with ecologists, statutory regulators and land developers. It is found that despite strict legislation and best practice, for both planning and ecology, there is still much room for subjectivity regarding the protection of specific ecological features and the implementation of the mitigation hierarchy. Interviews also revealed that such subjectivity often facilitates the prioritisation of commercial over ecological benefits during site design. Furthermore, many felt an over reliance on the protection of individual animals, as opposed to maintaining functional connectivity for conservation of wider populations was detrimental to both the development industry and ecology. Our findings support the case for further research into the development of innovative geographical information systems to allow spatial deliberation, and collaborative decision-making between the three stakeholder groups.

PurposeThe purpose of this research is to determine the commitment to business ethics in UK corporations. This study reports on the responses of those organizations that participated in the survey and possessed a code of ethics.Design/methodology/approachAn unsolicited questionnaire was sent to the top 500 private sector organizations by market capitalization in the UK. A total of 92 companies responded, of which 56 possessed a code of ethics.FindingsThe empirical findings indicate that the processes involved in developing business ethics commitment have begun to be recognized and acted upon at an organizational level. The supporting measures of business ethics commitment appear to be under‐utilized by many of these UK organizations. This suggests that many organizations have not so far developed a strong organizational commitment to embedding their codes of ethics into organizational practices.Research limitations/implicationsWhile the responses provided a rich picture of organizational actions, further research exploring internal culture and attitudes would add to an understanding of organizational commitment.Practical implicationsIt is found that in order to influence practice, it is not enough to have the artefacts of an ethical culture, such as codes, without ensuring that all employees are assisted in understanding what is required of them.Originality/valueDespite a history of business ethics research, there are a limited number of studies seeking to understand UK companies' commitment to ethical codes. The paper provides guidance on steps that organizations can take to develop a higher level of commitment.