Founded as the older of the two companies, Lowe's is ranked 42nd among the Fortune 500 companies. Founded in 1946 as a small hardware company, Lowe's has grown into a 40,000-strong global market enterprise products consisting of 1,710 stores nationwide expanding into the countries of Canada, Mexico, and Australia (Lowe's Internal, 2010). Home Depot, founded in 1978, is the fastest growing retailer in the United States. Ranked twenty-ninth among the Fortune 500 companies, Home Depot continues to remain America's number one home improvement retailer. These two companies may sell products of the same nature, but comparing their Code of Ethics is their way of distinguishing themselves. (Home Depot Internal, 2009) Lowe's begins the manual with an introduction that includes employees and the board of directors together. Lowe's believes that employees are equal and expects their managers to follow the same rules of conduct. Lowe's combines ethics and a code of conduct as a framework of principles to guide employees in their daily conduct. (Lowe's Internal, 2010) Home Depot provides an introduction as a message only for its employees. Sharing the responsibility to protect and promote the company's reputation, ethics and values, guide company strategies and activities. Home Depot provides first-hand information about operating principles and behavioral expectations for The Home Depot associates. (Home Depot Internal, 2008) Lowe's and Home Depot introduce each other in a message clarifying their explanation of the Code of Ethics. Both encourage doing the right thing while doing a job that may not always cover all situations. However, employees are provided with a strategic map that can ... middle of paper ... ...ethics and ethics. Retrieved April 7, 2011, from Home Depot: http://ir.homedepot.com/phoenix.zhtml?c=63646&p=irol-govConductHome Depot Internal. (2010). Corporate financial overview. Retrieved April 7, 2011, from Home Depot: http://corporate.homedepot.com/en_US/Corporate/Public_Relations/Online_Press_Kit/Docs/Corp_Financial_Overview.pdfHome Depot Internal. (2009). Our history. Retrieved April 7, 2011, from Home Depot: http://corporate.homedepot.com/wps/portal/HistoryLowe's Internal. (2010). Corporate code of conduct and ethics. Retrieved April 7, 2011, from Lowe's: http://investor.shareholder.com/lowes/documentDisplay.cfm?DoucumentID=3627Lowe's Internal. (2010). Company overview. Retrieved April 7, 2011, from Lowe's: http://medica.lowes.com/company+overviewLowe's Internal. (2010). Our heritage. Retrieved April 7, 2011, from Lowe's: http://media.lowes.com/history