Companies use codes for a number of reasons (Schwartz, 2001). These reasons can be divided into two main groups, and seek to evaluate the real commitment of companies towards ethics. Thus, there are reasons with a positive intrinsic value applicable for those companies which promote an ethical conduct to improve the existing relations with companies’ stakeholders, and where ethics is seen as an objective that is incorporated in the corporate strategy, and reasons with a negative intrinsic value which are applicable to those companies where ethics is seen as a flashy way to conceal the primary objective of profits grow.