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. (2004). De l'éthique d'entreprise et de son cynisme. Recueil Dalloz, pp. 3126-3131.