C3. Culture | by OCEG the Open Compliance and Ethics Group

Africa

King Report on Corporate Governance for South Africa (2002)

Asia

Asian Corporate Governance Association (ACGA)

Asia-Pacific, Australia, China

Can Australian retailers ensure ethical trade standards from Chinese manufacturers? (2007)

Australia

Australia, Better Practice Guide - Risk Management (2008)

Australia, Building Better Governance (2008)

Europe

European Corporate Governance Institute (ECGI)

Multinational, Europe

Federation of European Risk Management Associations (FERMA)

European Union

EU, Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee - Implementing the partnership for growth and jobs : making Europe a pole of excellence on corporate social responsibility (2006)

EU, European Commission's Site on Corporate Social Responsibility

France

Helpline/Hotline Operation in France: CNIL Requirements and the Single Authorization Process Explained

Multinational

Government in Financial Services: Options and Dilemmas (Ernst & Young, 2009)

Corruption or Compliance: Weighing the Costs - 10th Annual Global Fraud Survey (2008)

Risk Magazine

Professional Risk Managers International Association (PRMIA)

Society for Risk Analysis (SRA)

ISO 14001:2004 - Environmental management systems -- Requirements with guidance for use (Purchase Site)

ISO Management Standards - Specific applications

International Organization for Standardization (ISO)

Corporate Governance for Emerging Markets (2008)

Basel Institute on Governance

World Bank, Reports on the Observance and Standards of Codes (ROSC), Corporate Governance Topic Page

NASDAQ OMX Group, Inc. Corporate Governance Guidelines (April 2010)

ISO 26000 – Social responsibility

Multinational, United States

Business Ethics: A Manual for Managing a Responsible Business Enterprise in Emerging Market Economies (ITA)

International Trade Administration (ITA), Good Governance Site

Switzerland

Directive on Information Relating to Corporate Governance, SWX Swiss Exchange, Switzerland (2002)

United States, United Kingdom

Board Responsibilities and Creating Value: Demonstrating Leadership and Accountability (ICAEW, 2006)

Sarbanes-Oxley and Corporate Risk-Taking (2007)

United Kingdom

United Kingdom, The Orange Book Management of Risk - Principles and Concepts (2004)

United Kingdom's Turnbull Report Financial Reporting Council Internal Control Revised Guidance for Directors on the Combined Code, October 2005

UK, Combined Code on Corporate Governance, The (FRC, Rev. Ed. 2008)

Good practice suggestions from the Higgs Report (UK, FRC, 2006)

Financial Reporting Council (FRC) Corporate Governance Page

UK, Combined Code on Corporate Governance, The (FRC, 2006)

UK, Use of Codes of Ethics in Business: 2007 survey & analysis of trends, Executive Summary (IBE)

UK, Institute of Business Ethics (IBE)

UK, Corporate Responsibility Group

Business in the Community's Case Studies Directory

UK, Business in the Community

United States

Sarbanes-Oxley 'Ax', The (2005)

FDIC Financial Institution Letter - Corporate Codes of Conduct: Guidance On Implementing An Effective Ethics Program (2005)

SEC, Investment Advisor Codes of Ethics, Final Rule (2004)

EBEN-UK

SEC, Regulation S-X, Title 17 CFR Part 210

Speech by SEC Chairman: Chairman's Opening Statement; Proposed Revisions to the Executive Compensation and Related Party Disclosure Rules (January 17, 2006)

SEC, International Reporting and Disclosure Issues in the Division of Corporation Finance

SEC, Office of the Chief Accountant (OCA)

Public Company Accounting Oversight Board

Turning a Deft Ear to Signs of Corporate Foul Play (NACD)

Sarbanes-Oxley (SOX), Section 105: Investigations and Disciplinary Proceedings

SEC, Public Company Accounting Oversight Board: Releases Issued by the SEC on PCAOB Rule Proposals

Association of Certified Fraud Examiners (AFCE)

SEC, Field Offices Integrity Program (2005)

SEC, Spotlight On: Internal Control Reporting Provisions

Time Is Ticking On QAS Compliance

Time to Consider Revising Compliance and Ethics Programs in Light of New Federal Sentencing Guidelines (2004)

Nasdaq, Summary of Corporate Governance Proposals

NASDAQ Stock Market, Inc. Corporate Governance Guidelines for the Board of Directors

NASDAQ Legal and Compliance Page

Defense Ethics Program: Opportunities Exist to Strengthen Safeguards for Procurement Integrity (GAO Report, April 2005)

Sarbanes-Oxley Sections 302 & 404: A White Paper Proposing Practical, Cost Effective Compliance Strategies (April 2003)

Building a Partnership for Effective Compliance: The Third Government-Industry Roundtable

Top Ten Compliance Challenges for the Health Care Industry (2005)

ISO 9000 essentials (9001:2008)

PG&E Corporation - Ethics Compliance

Raytheon Business Ethics and Compliance Home Page

Boeing Ethics Page: Education and Awareness

Markkula Center for Applied Ethics, Santa Clara University

E-businessethics.com

What the Board Needs to Know About IT: Phase II Findings (Deloitte, 2007)

DHS, Risk Management Approaches to Protection (October 2005)

DHS, Risk Management Approaches to Protection: Final Report and Recommendations by The National Infrastructure Advisory Council (NIAC) October 11, 2005

Leadership Through Progressive Enterprise Risk Assessment (2004)

Nonprofit Risk Management Center: Articles, Topical Index

Internal Controls and Managing Enterprise-Wide Risks (2004)

Elephant at the Enterprise Risk Management Party, The (2006)

Index of Risk Assessment Articles, Information Systems Audit and Control Association (ISACA)

IT Audit Checklist: Risk Management (2006)

Driving Principled Performance: Key Findings from the 2007 OCEG Governance, Risk Management, and Compliance (GRC) Strategy Survey (August 2007)

Federal Sentencing Guidelines: Enterprise Risk Management (2004)

Articles Page, The Committee of Sponsoring Organizations (COSO)

GRC Issues, Professional Blogs

Risk & Regulation Magazine (CARR)

COSO, Order page for the full text of the Enterprise Risk Management Integrated Framework (2004)

IT Control Objectives for Sarbanes-Oxley 2nd Edition (September 2006)

OTS, Proposed Rulemaking, Risk-Based Capital Guidelines; Implementation of New Basel Capital Accord (August 4, 2003)

Enterprise Risk Management Specialty Guide May 2006 (Society of Actuaries)

Standard & Poor's Enterprise Risk Management for Financial Institutions: Rating Criteria and Best Practices (2005)

Global Association of Risk Professionals (GARP)

Centre for Analysis of Risk and Regulation (CARR)

ERM Institute International, Ltd (ERM-II)

Risk and Insurance Management Society (RIMS)

Enterprise Risk Management Resources: The Many Faces of Risk

Enterprise Risk Management Initiative

COSO Internal Control Framework Resources

OCEG MATRIX ADAPTED FROM RIMS ERM RISK MATURITY MODEL

Managing Risk: An Assessment of CEO Preparedness - Executive Summary (PriceWaterhouseCoopers, 2004)

Risk Intelligent Enterprise: ERM Done Right (2006)

Enterprise risk management: Aligning design principles to corporate goals (An IBM Executive Brief)

DOJ, Thompson Memo Federal Prosecution of Business Organizations