Institute of Business Ethics (IBE) The Institute of Business Ethics website has a section devoted to codes of conduct. As well as guidance on how to develop and implement one, it also contains links to several examples of codes. 20 questions to ask about your code of conduct ...
1. 公司治理 这个部分包括的东西比较的杂,需要强化记忆的不多,但是应用是非常重要的,ACCA的考官喜欢问我们某个公司现在存在什么样的公司治理问题,这个就要求我们能够立刻想到Codes of Corporate Governance中对不同的方面的不同要求,然后在case 中进行应用。主要需要记忆的部分包括: CG的基本原则 各个Sub-committee的不...
1. Communication and enforcement of integrity and ethical valuesIt is important for the management to create and maintain honest, legal and ethicalculture, and to communicate the entityˇs ethical and behavioral standards to itsemployees through policy statements and codes of conduct, etc. 2. Commit...
The extent to which directors do get involved will, to some extent, depend on legislation or codes of practice setting out guidance for best practice in given jurisdictions. For example, the UK Corporate Governance Code (with which companies listed on the London Stock Exchange should comply) sets...
1. Communication and enforcement of integrity and ethical valuesIt is important for the management to create and maintain honest, legal and ethicalculture, and to communicate the entityˇs ethical and behavioral standards to itsemployees through policy statements and codes of conduct, etc. ...
1. Communication and enforcement of integrity and ethical values It is important for the management to create and maintain honest, legal and ethical culture, and to communicate the entity’s ethical and behavioral standards to its employees through policy statements and codes of conduct, etc. ...
on a zero-tolerance basis (Sessions 12–14). Bribery and corruption awareness are at the core of embedding risk awareness—job contracts, job descriptions, ethical and moral training (Session 15), codes of conduct(Session 18) and top-down leadership from the CEO, chairmanand board of ...
Central to the ACCA Qualification is the prominence of professional values, ethics and governance – these are essential skills required by all accountants, but particularly those employed in public practice, as the profession moves towards strengthened codes of conduct, regulation and legislation. The ...
Professionals are expected to behave at work in accordance with minimum standards,often set out in professional and ethical codes of conduct。 A professional has a duty to their employer,clients, colleagues and themselves,but should always put the public interest above all, in guiding their ...
codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance...