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Ethics & compliance
A factor often cited in governance failures is a poor “tone at the top.” Beyond overseeing and asking the right questions of management regarding an organisation’s ethics and compliance efforts, what is the role of the board in building an ethical culture? Building a culture of ethics and compliance within an organisation is a business imperative. From the boardroom to the mailroom, everyone should adhere to the same standards. The director’s role in oversight of an organisation’s ethics and compliance program is important to its success. An effective ethics and compliance program requires senior management involvement, organisation-wide commitment, an effective communications system, and an ongoing monitoring system.
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Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/cn/en/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/cn/en/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
