- Human resources
Also available in French under title: 20 questions que les administrateurs devraient poser sur les codes d'éthique
Table of contents :
Introduction: Why directors should ask questions about codes of conduct
SECTION A— Code context, development and revision
- 1. What are the objectives of a Code of Conduct?
- 2. What is the Code’s relationship to the organization’s mission, vision, values and culture?
- 3. Who are the champions of the Code?
- 4. Who develops, administers and maintains the Code?
- 5. What is the process for developing the Code?
- 6. What is the process for the periodic review and revision of the Code?
- 7. Is the Code at the right level for the organization?
- 8. Is the content and tone of the Code appropriate for the organization?
- 9. How has the organization determined its actual ethical risks?
- 10. How does the Code apply to foreign operations?
SECTION B— Code implementation and execution
- 11. What information should the board receive?
- 12. How is the Code communicated and how are people educated in it?
- 13. How is criticism of the Code handled?
- 14. How is compliance with the Code measured and monitored?
- 15. What measures does management take to reaffirm commitment to the Code?
- 16. What procedures are in place regarding advice, issue resolution, or waivers of the Code’s application?
- 17. How does the Code relate to the rewards system and how are violations handled?
- 18. How does the Code deal with whistle blowing?
- 19. What additional steps can directors take to satisfy themselves as to the implementation of the Code?
- 20. How does an organization’s Code contribute to its long-term sustainability?
APPENDIX 1: Regulations relating to codes of conduct for Canadian public companies
APPENDIX 2: Topics that may be included in codes of conduct
Chartered Accountants of Canada
20 Questions Series