A useful article in the HBR of Dec 2005 by Professors Lynn Paine, Rohit Deshpande, Joshua D. Margolis, and Kim Eric Bettcher may help: it provides a useful overview of all (? ) things that should be considered in any Corporate Code of Conduct. The authors suggest 8 governing ethical principles which taken together they call: The Global Business Standards Codex (GBS Codex). These 8 principles to create or evaluate a Code of Conduct and their most important aspects are: The Fiduciary Principle (Diligence, Loyalty). The Property Principle (Protection, Theft). The Reliability Principle (Contracts Premises, Commitments).
The Transparency Principle (Thruthfulness, Deception, Disclosure, Candor, Objectivity). The Dignity Principle (Respect for the Individual, Health and Safety, Privacy and Confidentiality, Use of Force, Associatiation & Expression, Learning & Development, Employment Security). The Fairness Principle (Fair Dealing, Fair Treatment, Fair Competition, Fair Process). The Citizenship Principle (Law & Regulation, Public Goods, Cooperation with Authorities, Political Noninvolvement, Civic Contribution, . The Responsiveness Principle (Addressing Concerns, Public Involvement).