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

OCEG Contributed

OCEG Illustrated Series: #11 How Do I Design, Launch And Manage A Code Of Conduct?

A Pathway to Principled Performance®: The OCEG Framework Approach to Integrated GRC

Federal Sentencing Guidelines: Key Points and Profound Changes (ERC, 2004)

FSGO Series (ERC)

EthicsWorld: Surveys and Trends

Corporate Ethics: Taking The Balanced Approach (2007)

United Nations Global Compact Web Site

Corporate Defence: Are Stakeholders Interests Adequately Defended? (2006)

CRO's 10 Best Corporate Citizens by Industry (2007)

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

Survey Highlights: Code of Conduct Survey Reveals Serious Weaknesses (Axentis, OCEG, 2008)

Working Knowledge for Business Leaders, Harvard Business School

RiskMetrics Group, Risk & Governance Blog

Accountability Central

Managing the Business Risk of Fraud: A Practical Guide (2008)

IFAC, Code of Ethics for Professional Accountants - Exposure Draft (2008)

Driving Principled Performance: A Framework for Establishing and Evaluating GRC Capability

Latest U.S. Governance Trends 2008 (2008)

2008 Annual Report: IT Governance, Risk and Compliance - Improving Business Results and Mitigating Financial Risk Research Report (2008)

UK Corporate Governance Codes and Reports, The Institute of Charted Accountants in England and Wales (ICAEW)

Issue and Incident Investigation

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

Compendium of Ethics Codes and Instruments of Corporate Responsibility (2007)

International Institute for Sustainable Development ISO 26000 CSR Guidance Web Page

ISO, Social Responsibility - ISO 26000

York University - CSR: List of Comprehensive Codes

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

A Unified Approach to GRC

From internal control to enterprise risk management (2005)

COSO, Internal Control - Integrated Framework, Guidance on Monitoring Internal Control Systems: Volume II - Guidance (Exposure Draft, 2008)

COSO, Internal Control - Integrated Framework Guidance on Monitoring, Internal Control Systems, Volume III - Application Techniques (Exposure Draft, June 2008)

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

Talking Governance: Board Shareowner Communications on Executive Compensation (Deloitte, Millstein Center, 2008)

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

Policy Statement on Corporate Governance (TIAA-CREF, 5th Ed, 2007)

INTOSAI Guidance for Good Governance (INTOSAI GOV)

Enterprise Risk Management: Tools and Techniques for Effective Implementation (IMA, 2007)

Basel Committee on Banking Supervision, Principles for Sound Liquidity Risk Management and Supervision (2008)

IT Governance Standard, ISO/IEC 38500:2008 Order Page (2008)

Strategic GRC Yields Clear Payback (2008)

Corporate Governance for Emerging Markets (2008)

Using the OECD Principles of Corporate Governance: A Boardroom Perspective (2008)

Burger King: Code of Business Ethics and Conduct

Cisco Systems - Code of Business Conduct

Deloitte, Code of Ethics and Professional Conduct

Ernst & Young, Global Code of Conduct

SAP's Code of Business Conduct for Employees

AON, Code of Business Conduct

Dell, Code of Conduct

EthicsPoint's Ethics Policy

Microsoft Standards of Business Conduct

Microsoft Finance Code of Professional Conduct

PricewaterhouseCoopers (PwC) Code of Conduct

Qwest Code of Conduct

Qwest International Code of Conduct

Oracle Code of Conduct

ADM Business Code of Conduct and Ethics

Dow Code of Business Conduct

Kraft Foods Code of Conduct for Compliance and Integrity

Writing an Effective Global Code of Conduct (2005)

Petco Code of Ethics

Staples Code of Ethics

Sun Microsystems Standards of Business Conduct

Unilever Code of Business Principles

Wal-Mart Statement of Ethics

Temple Inland Standards of Business Conduct and Ethics

Toyota Code of Conduct

Raytheon Code of Conduct

Australia, Building Better Governance (2008)

Treasury/OTS, Directors' Responsibilities Guide (2008)

Australia, Better Practice Guide - Risk Management (2008)

EBEN-UK

UK, Business in the Community

Business in the Community's Case Studies Directory

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)

UK, Corporate Responsibility Group

UK, Institute of Business Ethics (IBE)

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

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

Financial Reporting Council (FRC) Corporate Governance Page

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

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

Recognizing Business Ethics: Practical and Ethical Challenges in Awarding Prizes for Good Corporate Behaviour (2008)

Business Ethics Blog, The, by Chris MacDonald

Putting Risk in the Comfort Zone: Nine Principles for Building the Risk Intelligent Enterprise (Deloitte, 2008)

Basel Institute on Governance

NACD, Key Agreed Principles to Strengthen Corporate Governance for U.S. Publicly Traded Companies (2008)

Harvard Law School Corporate Governance Blog

The ERM Current

Brabeion Software Joins the Open Compliance and Ethics Group's Technology Council

OCEG for Technology

FDIC, Corporate Codes of Conduct: Guidance on Implementing an Effective Ethics Program (2005)

Glossary of GRC Terms from Financial Services Provider Perspective

DOD/GSA/NASA, Federal Acquisition Regulation; FAR Case 2007006, Contractor Compliance Program and Integrity Reporting - Proposed Rule (2007)

DOD/GSA/NASA, Federal Acquisition Regulation; FAR Case 2006007, Contractor Code of Business Ethics and Conduct - Final Rule (2007)

Corporate Governance Failures: What Went Wrong (OCEG Research)

Good Corporate Governance: Firm and Market Performance - An Empirical Review (OCEG Research)

Compliance v. Culture: Employees Judge Ethical Conduct in the Workplace (2007)

EU, European Commission's Site on Corporate Social Responsibility

USSC, Amendments to the Sentencing Guidelines - Reader Friendly Version of Amendments (Aprill 28, 2011)

Member Contributed

EthicsPoint: Tools and Insight to Achieve Corporate GRC Maturity

Audit Your Ethics

SEC, Code of Ethics

FAQs for COSO's Enterprise Risk Management Integrated Framework

COSO, Enterprise Risk Management Integrated Framework: Executive Summary

DHS, Risk Management Approaches to Protection (October 2005)

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

Enterprise Governance: Getting the Balance Right (2003)

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

Corporate Ethics and Sarbanes-Oxley (2003)

Federal Sentencing Guideline Manual, 2006 (Complete Text with Links to Appendices)

DOJ, Thompson Memo Federal Prosecution of Business Organizations

International Organization for Standardization (ISO)

ISO, 14000 Family of International Standards

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

ISO 9000 essentials (9001:2008)

ISO Management Standards - Specific applications

ISO, Quality management principles

ISO 9001 Auditing Practices Group

ISO 9001 Accreditation Auditing Practices Group

ISO Code of Ethics

ISO Annual Reports

ISO Strategic Plan 2005 2010

Nasdaq Code of Conduct for the Board of Directors

Nasdaq, Summary of Corporate Governance Proposals

Nasdaq, Corporate Governance (2004)

NASD and NYSE Rulemaking: Relating to Corporate Governance (November 4, 2003)

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

NASDAQ Legal and Compliance Page

NASDAQ, Corporate Governance Resources

New York Stock Exchange (NYSE) Listed Company Manual

New York Stock Exchange (NYSE), Corporate Governance

SEC, NYSE Rulemaking Page

SEC, Final Rule on Investment Corporate Governance, Commission response to remand by Court of Appeals (2005)

World Bank: Principles of Best Practice and Codes

Corporate Governance: CorpGov.Net

European Corporate Governance Institute (ECGI)

Business Roundtable, Statement on Corporate Governance (1997)

Business Roundtable: Principles of Corporate Governance 2005

International Corporate Governance Network (ICGN)

OECD Principles of Corporate Governance, as Revised (2004)

Organisation for Economic Co-operation and Development (OECD)

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

Moody's Corporation, Corporate Governance Principles

GAO Report: Highlights of GAO's Corporate Governance, Transparency, and Accountability Forum (2002)

U.S. State Department, Promoting Growth Through Corporate Governance (February 2005)

USSC, Report of the Ad Hoc Advisory Group on the Organizations Sentencing Guidelines (2003)

Comptrollers Handbook, Office of the Comptroller of the Currency (OCC)

Business Roundtable Issue Site: Business Ethics

Corporate Codes of Ethics - BellSouth Office of Ethics and Compliance

Corporate Codes of Ethics - Boeing Ethics Site

Corporate Codes of Ethics - Raytheon Business Ethics and Compliance Home Page

Corporate Codes of Ethics PG&E Ethics Compliance

Basic Concept of Corporate Governance Panasonic (Matsushita)

Ethics & Compliance Officer Association (ECOA)

Center for Business Ethics at Bentley College (CBE)

Center for the Study of Ethics in the Professions (IIT) - Codes of Ethics Online

Center for the Study of Ethics in the Professions (IIT) - Resources for Writing a Code of Ethics

Ethics Newsline, published weekly by the Institute for Global Ethics

Zicklin Center for Business Ethics Research, the Wharton School, University of Pennsylvania

Zicklin Center for Business Ethics Research Ethics Today

Ethics Resources Center

Center for Ethics and Social Justice at Loyola University, Chicago: Corporate Ethics

Legal Compliance and Ethics Center, LRN

Leadership Through Progressive Enterprise Risk Assessment (2004)

Global Association of Risk Professionals (GARP)

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

Nonprofit Risk Management Center: Articles, Topical Index

Risk Magazine

Selection and Use of the ISO 9000:2000 family of standards (ISO 9001:2000.)

Case for Compliance, The: An article from the American Bar Association (ABA, 2003)

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

SEC, Office of the Chief Accountant (OCA)

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

Investigating Tips from the Hotline: An Examination of the Unique Oversight Done by Corporate Directors

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

Sarbanes-Oxley 'Ax', The (2005)

Corporate Compliance Programs in the Aftermath of Sarbanes-Oxley (ABA)

Business Ethics and Compliance in the Sarbanes-Oxley Era (2003)

FRB, To the Officer in Charge of Supervision and Appropriate Supervisory and Examination Staff at each Federal Reserve Bank and to each Domestic and Foreign Banking Organization Supervised by the Federal Reserve (2002)

Public Company Accounting Oversight Board

Public Company Accounting Oversight Board: Standards Setting, Text of Auditing Standards and Standards Related Rules

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

Association of Certified Fraud Examiners (AFCE)

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

DOJ, Fraud Section

GAO Forum on Governance and Accountability: Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems (2003)

Sarbanes-Oxley and ISO 9000 (2005)

ANSI-ASQ National Accreditation Board (ANAB)

Advisories: ANSI-ASQ National Accreditation Board (ANAB)

Center for Ethics and Social Justice, Corporate Ethics Loyola University Chicago

E-businessethics.com

Markkula Center for Applied Ethics, Santa Clara University

PG&E Corporation - Ethics Compliance

Raytheon Business Ethics and Compliance Home Page

Boeing Ethics Page: Education and Awareness

Advisory Group on Organizational Guidelines to the United States Sentencing Commission

General Rules and Regulations Promulgated under the Securities Exchange Act of 1934

Disarming the Value Killers: A Risk Management Study (2005)

Risk Intelligent Enterprise: ERM Done Right (2006)