Recensión de la obra de: BENAVIDES DELGADO, J. y FERNÁNDEZ MATEO, J. Los límites de la sostenibilidad. EUNSA Astrolabio. Pamplona, 2020. 278 pp. ISBN: 978–84–313–3471–0
AbstractThe purpose of this study is to explore the influence of the ethical infrastructure in small and medium enterprises (SMEs) on the perceived importance of ethics and the ethical culture of these companies. The study also aims to identify the individual actionable items that contribute to this influence and help managers willing to improve the importance of ethics and the ethical culture within their organizations. The method used consisted of a quantitative study based on partial least squares (PLS) with 148 valid questionnaires from 65 SMEs. The actionable elements that have a more significant impact on the perceived importance of the role that ethics plays in the company are the following: to establish norms of behavior, whether written or not; to communicate clearly that nonethical behavior is not tolerated; to put in place sanctioning mechanisms for actions that while not ethical, could benefit the company; to consider employee expectations; and to give voice to employees in critical issues that might affect the company and to set up measures for work–life balance.