What is it about?
This study introduces a novel ethical index and incorporates Rasch modeling into the assessment of business ethics. An anti-corruption perspective was adopted to evaluate the level of commitment to ethics and good governance through an ethical test. A SWOT-ethical analysis, based on a newly developed weighted ethical index, was conducted to assess companies at both individual and sectoral levels.
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Why is it important?
It contributes to the literature by offering a multidimensional evaluation of ethical performance and proposing actionable insights for strengthening corporate governance and ethical commitment across key sectors. An anti-corruption perspective was adopted to evaluate the level of commitment to ethics and good governance through an ethical test.
Perspectives
The results reveal a concerning overall level of adherence to Good Ethical Practices among the analyzed companies, with the financial sector showing particularly weak performance. The analysis identifies critical weaknesses and threats, suggesting the need for sector-specific strategies to enhance ethical standards.
Juan Agustín Franco Martínez
Universidad de Extremadura
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This page is a summary of: Ethical commitment and governance in the IBEX-35: results from a SWOT analysis, International Journal of Ethics and Systems, April 2026, Emerald,
DOI: 10.1108/ijoes-04-2025-0171.
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