The business Codes of ethics are increasing all over the world. They tend to have a uniform character and to take the place of Law. Most of the time, the Anglo-Saxon model is implicitly considered as the reference. This pragmatic conception of ethics is perceived as something negative. Moreover, the Anglo-Saxon model is far from our culture and our Roman-German law. What is moral or legal in some countries may not be moral or legal in other countries. The resulting effects and misunderstandings trigger a dangerous loss of traditional points of reference. There is a certain cynicism in touching on ethics in these conditions.
DELGA, J. (2005). De l'éthique d'entreprise et de son cynisme (Traduit en japonais). Journal of the Japanese Institute of International Business Law, pp. 339-347.