Most companies maintain a code of conduct—a document provided to employees outlining the company’s standards and policies. In the best situations, this code’s intent is to communicate the organization’s standards of conduct and serve as a cultural touchstone regarding the organization’s values and priorities.
In these businesses, when someone mentions “the code,” the term references not simply the document but also those widely and strongly held beliefs that the code publication manifests. In this sense, “the code” embodies the central tenets of the organization’s culture that guide
decision-making and actions. Today, many organizations not only publish a code of conduct but implement annual training on it. These organizations also may supplement the code course with other ethics and compliance (E&C) training on different compliance risks.