In recent years, attention to sustainability and corporate ethics has grown considerably. This highlights ethical codes as tools to promote ethical and honest actions and create greater motivation among employees. Ethical codes help implement organisational control by allowing companies to represent both belief and boundary systems. Despite the global relevance of ethics, the drafting processes, and the contents of ethical codes differ considerably between countries. This circumstance makes interesting the analysis of the influence of national culture on the quality of the code of ethics, still little explored in the literature. This study aims to fill this gap by analysing the impact of Hofstede's dimensions, as an expression of national culture, on quality of the code of ethics, from an organisational control perspective. Our analysis, of 191 international companies belonging to 29 different countries and five continents, shows that the quality of the ethical codes is related to five of Hofstede's six dimensions. This study enriches the literature by extending the field of antecedents of the quality of the code of ethics, which before this research included analyses only on internal determinants.

近年来，对可持续性和企业道德的关注已大大增加。这突出了道德守则，作为促进道德和诚实行为并在员工中创造更大动力的工具。道德规范允许公司代表信念和边界系统，从而帮助实现组织控制。尽管道德在全球范围内具有重要意义，但各国之间的起草程序和道德守则的内容仍存在很大差异。这种情况使对民族文化对道德规范质量的影响的分析变得有趣，而文献中对此却鲜有探讨。这项研究旨在通过从组织控制的角度分析霍夫斯泰德作为民族文化的表达的维度对道德规范质量的影响，从而填补这一空白。我们的分析 来自29个不同国家和五大洲的191家国际公司的调查显示，道德规范的质量与霍夫斯泰德六个维度中的五个有关。这项研究通过扩大道德规范质量的前因领域而丰富了文献，而在此之前，该规范仅包括对内部决定因素的分析。