Code of Corporate Ethics as a Tool for Enterprise Potential Development

Codes of corporate ethics play a key role in the formation, maintenance and development of corporate ethics. The article is devoted to the topical problem of defining approaches to the formation of the content and significance of codes of corporate ethics as a tool for developing the potential of the enterprise. Each company defines its own tasks, for which it intends to use a tool such as a code of corporate ethics. But the creation of a code, of course, is not limited to writing the text of the document. There is a specificity of execution of such documents: it is impossible to force to execute the code of ethics. To this end, the essence of the concept of "code of corporate ethics" has been defined. The classification of existing codes of corporate ethics has been carried out. The main functions performed by corporate codes in organizations have been highlighted. Approaches to the creation of corporate ethics codes have been revealed. The practical significance of the results is that only if each employee adopts a code of corporate ethics, it will actually be implemented. Therefore, in order for it to really work, even at the stage of its creation it is necessary to provide procedures that include in the process of developing the document, if possible, all employees of the company.