International Journal on Criminology
on the behavior of individuals through techniques of re-education of beliefs in the direction of a better social adaptation . 5
2 . Phenomena due to the evolution of society ’ s expectations of economic actors :
scandals with worldwide repercussions in which falsified information , insider trading , a lack of transparency , or chain failures have appeared ( Enron in 2001 , Worldcom in 2002 , Société Générale , Madoff , subprimes , and UBS in 2008 , Swiss Leaks in 2015 );
the demand for sustainable development , which condemns the predation of resources and advocates their responsible management ;
the multiplication of national ( OCLCIFF Tracfin , AFA , ACPR , etc .) and international ( IMF , UN , FATF , OECD , ILO , etc .) authorities and non-governmental organizations ( e . g ., Anticor , Transparency International , Sherpa ) that promote the self-regulation of the professions , particularly against corruption .
All of these are “ soft laws ,” as opposed to laws and regulations with legal binding force , and the texts setting out the values of a public or private entity may be of a very different nature . They could involve :
• values that can be assimilated to principles of action that an entity undertakes to respect ( reliability , respect for consumers and clients , innovation , solidarity , diversity in recruitment , entrepreneurial spirit , sense of public service , etc .);
• values of corporate social responsibility ( respect for the environment and benevolent human resources management ); 6
• governance values ( management and transparency of executive compensation , good practices of the audit committee , independent directors , etc .).
Codes or charters of ethics , which set out recommended and prohibited behavior , may include some or all of these values , but their main feature is the central place given to integrity , as shown in Table 2 below .
Integrity can be defined as “ a condition for the use of funds , resources , assets and authorities in accordance with their official intent and in the public interest ”. 7 When measuring the hierarchy of values displayed in organizations , integrity always appears in the five most frequent values . 8
5 Thanh-Lan Ngo , La thérapie cognitivo-comportementale - Théorie et pratique , Gaëtan Morin éditeur 2010
6 Commission européenne 3 ème communication sur la RSE , 2011 7 OCDE , L ’ intégrité dans les marchés publics , 2008 8 As expressed by Art . 2 . I of the October 2013 Law about Public Servent Transparency
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