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In this book, we have examined the phenomenon of social codes of conduct, i.e. statements of principles that companies commit themselves to respect in their activities. More specifically, we have sought to determine whether the emergence of these codes of conduct is at the origin of the development of a new institutional field. To this end, we are interested in the process of institutionalization of this emerging field by focusing on two elements: the process of theorization and its impact on institutionalization.