Code of Ethics
The company code of ethics is a document that a company may draw up and introduce at its discretion which establishes the ethical and social rules with which the members of the company must comply. It provides strong motivation all concerned to respect the rules of quality, and encourages the introduction of corrective measures whose purpose is to improve relations between companies. The code of ethics is an integral part of the Organisational and Management Model drawn up pursuant to Legislative Decree no. 231 of 8 June 2001.
While the social report indicates the general mission of the company, the code of ethics describes the responsibilities applicable to the personal behaviour of members of the company, including stakeholders, senior and middle managers, and employees. A Company Code of Ethics is generally structured on five levels. The first level describes the general ethical principles of the business mission and the correct manner to attain the mission; the second level provides the ethical rules applicable to relations between companies and stakeholders; the third level is dedicated to ethical standards of behaviour (moral legitimacy, fairness and equality, protection of the person, diligence, transparency, honesty, confidentiality, impartiality, environmental protection, health protection); the fourth level concerns the internal sanctions applied in the case of breach of the provisions of the code of ethics; finally, the fifth level describes the implementation tools.
An Ethics Committee is generally appointed to ensure compliance with the principles of the Code of Ethics. The scope of the above is to increase the confidence of end users in the company.
Almost 85% of companies in the United States have a code of ethics. In Italy, on the other hand, it is mainly the larger companies that have a code of ethics.
Fonti: https://it.wikipedia.org/wiki/Codice_etico_aziendale
https://www.treccani.it/enciclopedia/codice-etico_%28Lessico-del-XXI-Secolo%29/
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