business ethics

Business ethics

From a business ethics perspective, the normative requirements include indicators related to the prevention of corruption and the accountability of executives and managers. Specifically, certified companies must ensure the ethical behavior of members of the organization and adopt a code of ethics, in addition to the identification of risks of corruption, the disclosure of irregularities, training and monitoring.

business ethics

Transparency and reporting

Transparency and reporting with respect to responsible governance practices involve compliance with regulatory requirements when disclosing information, as well as disclosure of information to shareholders on an ongoing basis. While the requirements of this principle relate specifically to information disclosed to investors, other indicators derived from socially responsible practices address the sharing of information to affected communities.