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Ethical codes are adopted byorganizations to assist their members oremployees in understanding the difference betweenright andwrong and in applying that understanding to their decisions. An ethical code generally refers to either a code ofbusiness ethics, acodes of conduct for employees, or a code of professional practice, and many organizations use the phrasesethical code andcode of conduct interchangeably. Ethical codes are often adopted by management and also employers, not to promote a particularmoral theory, but rather because they are seen as pragmatic necessities for running an organization in a complex society in which moral concepts play an important part. Even organizations and communities that may be considered criminal in nature may have ethical codes of conduct, official or unofficial.
They are distinct frommoral codes that may apply to the culture, education, and religion of a whole society. It is debated whether the politicians should apply a code of ethics,[1] or whether it is a profession entirely discretionary, just subject to compliance with the law: however, recently codes of practice have been approved in this field.[2]
Acts which violate ethical codes may also violate a law or regulation and can therefore be punishable at law or by government agency remedies.
Codes seek to define and delineate the difference between conduct and behavior that ismalum in se,malum prohibitum, and good practice. Sometimes ethical codes include sections that are meant to give firm rules, but some offer general guidance, and sometimes the words are merely aspirational.
In sum, a code of ethics is an attempt to codify "good and bad behavior".[3]
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Inbusiness, a code of ethics will start by setting out the values that underpin the code and will describe an organization's obligation to its stakeholders. The code is publicly available and addressed to anyone with an interest in that organization's activities and the way it operates. It will include details of how the organization plans to implement its values and vision, as well as guidance to staff on ethical standards and how to achieve them. However, a code of conduct is generally addressed to and intended for the organization's leaders and staff. It usually sets out restrictions on behavior, and will be far more focused on compliance or rules than on values or principles.
In the United States, theFederal Acquisition Regulation (the federal rules concerned withgovernment contracting) require contractors to "conduct themselves with the highest degree ofintegrity andhonesty", and to this end demand that "contractors should have a written code of business ethics and conduct". The federal rule, built on earlier policies adopted by theDepartment of Defense,Veterans Affairs, and theEnvironmental Protection Agency,[4] adds that "to promote compliance with such code of business ethics and conduct, contractors should have an employee business ethics and compliance training program and an internal control system".[5]
A code of practice is adopted by a profession (or by a governmental or non-governmental organization) to regulate that profession. A code of practice may be styled as a code ofprofessional responsibility, which will discuss difficult issues and difficult decisions that will often need to be made, and then provide a clear account of what behavior is considered "ethical" or "correct" or "right" in the circumstances. In a membership context, failure to comply with a code of practice can result in expulsion from the professional organization. In its 2007 International Good Practice Guidance,Defining and Developing an Effective Code of Conduct for Organizations, theInternational Federation of Accountants provided the following working definition:
"Principles, values, standards, or rules of behavior that guide the decisions, procedures and systems of an organization in a way that (a) contributes to the welfare of its key stakeholders, and (b) respects the rights of all constituents affected by its operations."[6]
Listed below are a few example statements from the professional codes of thePublic Relations Society of America (PRSA) and theSociety of Professional Journalists (SPJ):
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