Managing elements of intellectual capital in the process of forming corporate ethics

The study formulates the main theoretical approaches to determining the structural relationship of the elements of intellectual capital in the process of forming corporate ethics. It is proved that it is necessary to minimize unethical behavior in such a way that the tools necessary to create the maximum possible conditions for encouraging employees to make ethical management decisions are formed. The practical significance of the study lies in determining the parameters of the formation of the internal corporate ethics of the organization, which contributes to the maximum use of available intellectual capital. To do this, it was necessary to identify the root cause of unethical behavior in modern society, study the causes and prerequisites for the lack of ethics, morality and social responsibility in the workplace and, by managing elements of intellectual capital, encourage employees to achieve human development goals. The theory behind the study was that corporate formation of ethics, morality, behavior and social responsibility would help minimize unethical behavior, and therefore increase the level of use of intellectual capital. The purpose of the study is to give an idea of decision-making in an ethical environment. The study identified the culture of the organization, which includes: ethical climate, leadership style, rewards and punishments, norms and values, codes of conduct and political expectations, managerial behavior and socialization. The study proves that the formation of morality, ethics and social responsibility contributes to the strengthening of organizational culture. The obtained results and recommendations lay the foundation for future research of the theory aimed at the development of human cognitive abilities and their strengthening on the basis of a program for the formation of internal corporate ethics as the basis for more effective management of elements of intellectual capital.