This paper aims at grounding business, professional, and other codes of ethics further, in dialogue with other 'foundational papers'. Initially, justifications beyond moral theories, such as those proposed by Cecily Raiborn and Diana Payne, are considered. Subsequently, prominent philosophical justifications, including Jacquie L'Etang 's Kantian approach, are evaluated. The paper then turns to Thomas Aquinas, whose natural law theory offers the key to understanding the foundational basis of such codes through his delineation of an objective ethical code comprising three tiers of moral rules. Additional observations address the dynamic nature of both written and unwritten codes of ethics, the controversial aspects of third-level rules, and more. Concluding with a discussion on the good(s) that codes of ethics safeguard, the paper provides brief suggestions for code design.
Alonso Villarán (Thu,) studied this question.