Abstract
This study reports the results of the third survey of the institutionalization of ethics in Japanese corporations conducted in 2002 by the members of the empirical research-working group of JABES. (The first survey was conducted in 1996, and the second survey in 1999.) The group will conduct a similar survey every three years in order to grasp the transition of the degree of institutionalization of ethics among Japanese corporations with the change of the times. The paper presented here is a report of the third of the series of survey.