García Blandón, JosepCastillo Merino, DavidArgilés Bosch, Josep M.Ravenda, Diego2020-10-262022-10-312020-100962-8770https://hdl.handle.net/2445/171530After the approval of a code of ethics, the creation of a permanent board‐level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's structure and demographic characteristics explain the decision to form an ethics committee. The analysis is based on the constituents of the Standard and Poor's Europe 350 index. (...)18 p.application/pdfeng(c) John Wiley & Sons, 2020Ètica empresarialComitès d'èticaBusiness ethicsEthics committeesinfo:eu-repo/semantics/article7029092020-10-26info:eu-repo/semantics/openAccess