King IV | Ethical leadership and the governance of ethics

Good corporate governance is essentially about effective, ethical leadership. While leadership starts with each individual director, it finds its expression through the board as a collective, setting the appropriate example and tone which is referred to as ethical governance. King IV explains the governance of ethics as the role of the governing body in ensuring that the ethical culture within the organisation is aligned to the tone set by the governing body through the implementation of appropriate policies and practices.

In this document we specifically cover our assessment of the impact of the proposals around ethical leadership and the governance of ethics by elaborating on:

• King IV requirements around the governance of ethics
• The practical implication of the requirements around embedding an ethical culture
• International trends
• Questions for directors to ask