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Monitoring and Accountability

The board needs to establish a programme of assurance that will allow it to understand the extent to which the organisation is living up to its ethical values.

An oversight committee (a dedicated existing director level committee such as the Audit Committee) should:
  • Consider the criteria for assessing ethical performance against the evidence that is possible and relevant.

  • Consider who will provide the assurance – management, the audit function or external providers.

  • Provide the board with regular reports on ethical performance, ethical issues, breaches of the code and use of speak up lines.

  • Consider what form of external accountability and reporting is required.
 

IBE, Surveying Staff on Ethical Matters, 2008

IBE, Business Ethics Committees, 2007

IBE, Living up to Our Values: developing ethical assurance, 2006

 
 
   

How to ...


Ethical values & codes

The core element of an ethics programme will be a Code of Ethics.


Nine steps to preparing a code

The process for drawing up a code of ethics is critical in maximising its effectiveness.


Communicating ethical values

A communications strategy for the ethics programme aims to raise awareness of the organisation’s values.


Training

Ethics training raises awareness around the code, what is acceptable business practice and where support can be found.


More elements of an effective ethics programme

Additional tools and mechanisms to keep the code alive and support staff to apply ethical values to the work they do.


Monitoring & accountability

The board needs to establish a programme of assurance to understand whether the organisation is living up to its ethical values.


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