Resumen

GUTIERREZ ECHEVERRIA, Karen; LLANES SANCHEZ, Jorge  y  SUAREZ PUPO, Jannys. Auditing Business Ethical Performance. Cofin [online]. 2020, vol.14, n.2, e06.  Epub 01-Nov-2020. ISSN 2073-6061.

This research spawns from a theoretical discussion about ethics and business ethics, on how it can become a tool to help companies reach their economic, social and environmental objectives. It analyzes the importance of ethical audits to assess damage and benefit resulting from company operations, in order to improve its ethical performance and compliance with social responsibility. This paper presents benefits, limits and structure. Ends with the proposal that ethical audits be established as a tool for strengthening the integrity of the organizational character of companies.

Palabras clave : ethical audit; ethics; business ethics; organizational culture; social responsibility..

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