CHAPTER 1.TONE AT THE TOP AND CORPORATE GOVERNANCE
Chapter 1, Tone at the Top and Corporate Governance, includes the following best practices to help establish a code of ethics and to develop the foundation for excellent corporate governance:
| Chapter 1. Tone at the Top and Corporate Governance |
| Defining Tone at the Top |
| Implementing Tone at the Top |
| IMA’s Statement of Ethical Professional Practice |
| MCI’s Code of Conduct |
| Fostering an Ethical Climate |
| Promoting Trust |
| Creating Policies and Procedures for Your Code of Conduct |
| Tips for Implementing and Managing an Ethics Hotline |
| Corporate Governance for Small Business |
| Examples of Company Codes of Ethics |
| Sample Template for Company Code of Ethics |
| Understanding the Sarbanes-Oxley Act of 2002 (SOX) |
| Combating Corporate and Accounting Fraud |
| Tips for Better Financial Reporting and Analysis Under SOX |
| Making Good Use of Your Disclosure Committee |
| Using Audits to Boost Performance and Revenue |
| Acknowledgements, Resources, and Endnotes |
DEFINING TONE AT THE TOP
Tone at the Top is an expression that is used to define management’s leadership and commitment to openness, honesty, integrity, and ethical behavior. It establishes the integrity of a company and directs how employees, shareholders, and stakeholders of a company comport themselves.
Behavior at the management level has a trickle-down effect on all employees. If management demonstrates honesty, integrity, and ethics, it sets a cultural climate that encourages ...
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