Companies that follow both the letter and the spirit of the law by taking a “value-based” approach to ethics and compliance may have a distinct ad-vantage in the marketplace. Give the average employee a legalistic “thou shall not….” code and a negative response is almost guaranteed. Give employees a document that states clearly and concisely the company’s expectations, outlines acceptable behaviors, and presents viable options for asking questions and voicing concerns and the likelihood is much greater that they will meet those expectations and exhibit the desired behaviors. Make the contents of the code equally applicable to everyone in the organization—at all levels—and you have a key ingredient for a code that becomes cultural, with all of the benefits.
Fuente: Ethics & Compliance Initiative (ECI) – Ethics Resource Center (ERC)