Publication No 2: An Ethics Guide for Boards

Ethics underpins good Corporate Governance and developing an ethical corporate culture is therefore an important objective for Boards. Ethical behaviour, as witnessed by numerous corporate scandals, will not manage itself and directors and managers need clear guidance when dealing with ethical dilemmas. Decisions taken within an organisation may be made by individuals or groups, but whoever makes them will be influenced by the corporate culture.

The tone at the top is critical to creating the ethical culture of the workplace. Having a Code of Ethics is a good start, but words on paper are not enough. This document focuses on the necessity for Boards to develop strategies and policies to embed ethical behaviour in their organisations. It is designed to be a practical guide to help Boards better understand the need for ethics management and then develop the appropriate governance and management frameworks for their organisation.

Publication No. 2 (Pdf 855kb)