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Abstract The article invites the reader to engage in a critical perspective. It emphasizes the role of language in formal corporate documents and the discursive practices of language use. It presents the results of a study that analyzes the corporate codes of ethics of the German Dax30‐companies. The study conceives codes of ethics as texts deploying discursive practices in order to position the various actors addressed in the documents. Four distinct identities have been elaborated: the equal, the responsible, the subordinating, and the self‐monitoring employee. This study demonstrates that codes of ethics propose various subject positions of the employee and through this positioning aim to regulate the identification processes. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.
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