This paper examines the area of business ethics in subsidiaries of multinational companies operating in the Czech Republic. The empirical investigation involved 335 subsidiaries from sectors in which business activities in the Czech Republic predominate according to the official CZ NACE statistical european classification (Nomenclature generale des Activites economiques dans les Communautes Europeennes), with differentiation according to the size, legal form and ownership of the multinational company in the subsidiary operating in the Czech Republic. The results obtained indicate that a code of ethics has a significant prevalence in subsidiaries of multinational companies. It was demonstrated that the introduction of a code of ethics is related to the national culture of the head office, which is its main creator. By contrast, the effects of a code of ethics on financial performance are not statistically significant.

中文翻译：

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转型后经济阶段国家中跨国公司子公司的商业道德，以捷克共和国为例

本文研究了在捷克共和国运营的跨国公司子公司的商业道德领域。根据CZ NACE官方欧洲统计分类（欧洲活动共同体名称），实证研究涉及捷克共和国商业活动占主导地位的部门的335家子公司，并根据其规模，法律形式和所有权进行区分是在捷克共和国运营的子公司中的跨国公司。获得的结果表明，道德准则在跨国公司的子公司中普遍存在。事实证明，道德守则的引入与总部的民族文化有关，而总部文化是其主要的创造者。相比之下，