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Observers call for companies to establish codes of corporate social responsibility, but few have studied how companies become aware of and codify standards. This study of the practitioner's role in developing standards suggests that practitioners often are left out of ethical decision making, and that persons who prepare codes of ethical performance typically view external publics as less important than internal publics. Social science methods are widely recognized as helpful in identifying and establishing standards, although they are not actually used very much.
Heath et al. (Sun,) studied this question.