New Practice Guide on Ethics-related Programs and Activities

The new Practice Guide, Evaluating Ethics-related Programs and Activities, strives to put a firm structure around a subject that has traditionally been viewed as too soft, and thereby challenging, to evaluate. A strong ethical climate and an organization’s ability to maintain an ethical culture is the foundation for good governance. It sets expectations for acceptable behaviors in conducting business within the organization and with external parties. A robust ethics program includes effective board oversight, strong tone at the top, senior management involvement, organization-wide commitment, a customized code of conduct, timely follow-up and investigation of reported incidents, consistent disciplinary action for offenders, effective ethics training, communications, ongoing monitoring systems, and, where possible, an anonymous incident reporting system.

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