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Основные механизмы имплементации кодексов корпоративной этики в деятельность транснациональных корпораций
The presence of codes of corporate ethics in one or another transnational corporation speaks of the formed global standard of business ethics, which is the «calling card» of a particular corporation, a kind of self-regulation method that leads to strengthening the corporate identity of the company. The «reputational component» of codes of corporate ethics is to demonstrate the transparency of a particular corporation in the market of the relevant industry, which in turn contributes to the formation of a certain level of trust in the company on the part of external participants. In the presented article, the authors consider fundamental issues related to the definition of the legal nature of codes of corporate ethics, through an analysis of the main mechanisms and ways of implementing codes in the daily business activities of corporations, in particular, the following issues are considered: the place and role of codes in the system of local regulatory acts; observance of codes by employees within the framework of labor discipline; forcing counterparties in the performance of contractual obligations to follow not only the terms of the contract, but also the norms of the code; as well as codes of corporate ethics as an element of the compliance system. Consistently solving the tasks set, the authors focus on the key problems and trends in the adoption, application and observance of codes of corporate ethics by corporations. The paper critically analyzes the role of codes of corporate ethics in the regulation of labor and contractual relations with the participation of corporations, as well as within the framework of the compliance system. The methodology of the research was formed by the methods of formal logic, comparative legal, dialectical and system-structural methods.