Abstract
Multinationals’ corporate codes of conduct are meant to guide employees throughout organizations. Research draws attention to their problematic cross-cultural transferability but hardly ever considers whether a monolingual version or a translation into employees’ mother tongue is used, making language a non-issue. A position disproved by empirical work on the diverse understandings of values formulated in English as a lingua franca or on translation negative impact when employees do not recognize themselves in the personnel depicted. Drawing upon the translation (from English into French) of a specific code of conduct that embeds it in the local culture, I contend that translation is the key to corporate code cross-cultural transferability. Articulating a cross-cultural discourse analysis (using semantic, syntactic and enunciative categories) of the source and target texts with a culture interpretive approach (d’Iribarne, 1989,
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