Abstract
While workplace harassment has received increasing legal and academic attention, harassment of customers by employees remains significantly underexplored. This study investigates how leading retail firms address this ethical and legal risk through their Corporate Codes of Ethics (CCEs) and Codes of Conduct (CoCs). Using Reflexive Thematic Analysis of CCEs and CoCs from the top twenty publicly traded retail firms (as ranked by the National Retail Federation in 2025), we find that only 40% explicitly reference employee-customer interactions, and just 15% mention harassment in any form. These omissions expose firms to reputational, legal, and stakeholder trust risks. Drawing on Stakeholder Theory, Carroll's Pyramid of Corporate Social Responsibility, and the Ethics of Care Theory and Framework, this study argues the need to embed customer protections into corporate ethical governance. By integrating Stakeholder Theory, CSR, and Ethics of Care, this study contributes a structured, multi-theoretical framework for analyzing corporate ethical governance in customer-facing industries. We conclude with actionable recommendations for strengthening ethical codes, including the creation of more explicit behavioral guidelines, customer rights statements, and reporting mechanisms. We align corporate practice with broader principles of dignity, safety, and responsibility in customer-facing roles.