“The adoption of codes of ethics/conduct (Codes) is almost widespread, especially following Law No. 93/2021, which aims to protect whistleblowers. But, “the true value of a Code is often underestimated or underused” (Kaptein, 2015) with the challenge of bridging the gap between the ideals written in it and real practices.”

Read here (only available in Portuguese) the most recent opinion article by Helena Gonçalves, coordinator of the Ethics Forum at Católica Porto Business School, published in Jornal Económico.