BESR

Quarter 1:
Week 3
MOST ESSENTIAL LEARNING
COMPETENCY (MELC)
Formulating a “code of ethics” that
reflect core principles derived from
analyses (ABM_ESR12-IIIa-d-1.6)
OBJECTIVES
AT THE END OF THE LESSON, THE LEARNERS ARE EXPECTED TO:

K. DEFINE WHAT IS CODE OF ETHICS

S. CRAFT A “CODE OF ETHICS” THAT REFLECT CORE PRINCIPLES
UNDERLYING
FAIRNESS, ACCOUNTABILITY AND TRANSPARENCY IN A
BUSINESS OPERATION
A. APPRECIATE BEHAVIORS AND BEST PRACTICES ON PROPER
DECORUM AND
COMMON PROTOCOLS PARTICULARLY USED IN OFFICE WORK.
How to Resolve Ethical Dilemmas in the
Workplace?

Strong business ethics starts at the top of the company

and works its way down to every level of operations.
How to Resolve Ethical Dilemmas in the
Workplace?
Strong business ethics starts at the top of the company
and works its way down to every level of operations.

A code of ethics for business is the foundation of the

guiding principles, both legal and value-oriented that
companies use to keep their moral compass.
If an ethical dilemma arises, you should consider what is
legal, what is in the code of ethics and what is the best for
the people involved and the company.
WHAT IS CODE OF ETHICS OR ETHICAL
CODES?
collection of principles and practices that a business
believes in and aims to live by (Spiro 2010)

adopted by organizations to assist members in

understanding the difference between 'right' and
'wrong' and in applying that understanding to their
decisions.
DISTINCTION BETWEEN ETHICAL CODE AND CODE
OF CONDUCT

Code of Ethics
• publicly available and addressed to anyone with an interest in the company's
activities and the way it does business.
• include details of how the company plans to implement its values and vision,
as well as guidance to staff on ethical standards and how to achieve them.
DISTINCTION BETWEEN ETHICAL CODE AND CODE
OF CONDUCT
Code of Conduct
• generally addressed to and intended for employees
alone.
• sets out restrictions on behavior, and will be far
more compliance or rules focused than value or
principle focused.
CAN A CODE OF CONDUCT AND CODE OF ETHICS
BE COMBINED
A code of conduct is sometimes called a code of ethics. This
is the outline of policies that a company has adopted to help
employees understand what is expected while working for the
company; the code of conduct also sets the rules and guidelines
for moral, legal and professional behavior. Every company
should have a written code of conduct that outlines not only the
rules but also the ramifications that result from violating the
code of conduct.
CAN A CODE OF CONDUCT AND CODE OF ETHICS
BE COMBINED
In most cases businesses will combine both of these documents into
one as there is significant overlap between them. It is rare to find
businesses that have two separate policies. While they are technically
different documents, employees will have less difficulty recalling
important points around conduct and ethics if they have a single
document to refer to (Better team 2020).
WHY DEVELOP AND ADOPT A CODE OF ETHICS?

According to Landman (n.d.), developing a code sets in motion a process that

raises ethical consciousness among internal stakeholders. A code clarifies
what is ethically acceptable or unacceptable behavior, thus making
expectations more concrete. Also, the process of developing a code should
guide ethical decision-making.
WHAT TO INCLUDE IN YOUR CODE OF ETHICS AND
CODE OF CONDUCT?

COMPLIANCE

In this code we must adhere and comply with all the legal
terms, laws and regulations given by the government in
which all organizations must fairly comply.
WHAT TO INCLUDE IN YOUR CODE OF ETHICS AND
CODE OF CONDUCT?
COMPETITION AND FAIR DEALING

This is where the principles of fairness is applied

wherein, we must avoid taking unfair advantage of
anyone through manipulations, concealment, abuse of
privileged information, misrepresentation of material
facts, or any unfair dealing practices in doing business
transactions.
WHAT TO INCLUDE IN YOUR CODE OF ETHICS AND
CODE OF CONDUCT?
CONFIDENTIALITY OF INFORMATION
This is where the principles of accountability is applied wherein
business organizations, the managers, and the employees
should practice to be accountable in safeguarding the
confidentiality of information (under the AMLA) entrusted by
the company, affiliates, customers, business partners and others
parties which the company have a relationship with, except
when disclosure is authorized or legally mandated.
WHAT TO INCLUDE IN YOUR CODE OF ETHICS AND
CODE OF CONDUCT?
CONFLICTS OF INTEREST

The principle of accountability is also applied in this

code which is to avoid any actual conflicts of interest
between your private interest, or either your family
member and the interest of the company.
WHAT TO INCLUDE IN YOUR CODE OF ETHICS AND
CODE OF CONDUCT?
DISCLOSURE

In this code, principles of transparency are applied in

which we publicly disclose all material information
including earning results (financial reports), corporate
strategy, related party and off-balance sheet transactions,
as may be necessary under applicable laws, rules and
regulations.
WHAT WILL HAPPEN IF THE CODE OF ETHICS AND
CODE OF CONDUCT ARE VIOLATED?

VIOLATION OF THE CODE OF ethics AND CODE of

conduct may lead to failure in fieldwork assessment if a
placement student breaches the Code, when evidence for
the malpractice is upheld, his/her fieldwork will be given
a failure or zero mark for performance or either a
sanction of termination depending on the severity of the
malpractice done by the employee
ASSIGNMENT:

Research and analyze a real-life case study of a company that

faced an ethical dilemma. They should write a report discussing
the core principles of fairness, accountability, and transparency
that were violated and propose strategies the company could
have implemented to avoid the ethical dilemma.
Day 2
EXAMPLE FOR CODE OF ETHICS FOR GOVERNMENT
EMPLOYEES IN THE PHILIPPINES
EXAMPLE OF CODE OF ETHICS OF A PRIVATE
COMPANY
HOW TO WRITE A CODE OF ETHICS AND CODE OF CONDUCT

1. Review your mission statement and core values.

The goal of a code of ethics is to help employees make
decisions that are in line with what the company or
organization values. This should be distilled into your mission
statement and core values, so it's a good place to start.
HOW TO WRITE A CODE OF ETHICS AND CODE OF CONDUCT
2. Talk to stakeholders.

What do management, employees, and clients think are the

most important values of the company to uphold? Get input
from everyone involved to be sure your code reflects what the
company stands for. You can have them all look at a code of
conduct template to get ideas for how their own might look
like.
HOW TO WRITE A CODE OF ETHICS AND CODE OF CONDUCT
3. Review past ethical issues.

Where has your company faltered with ethics in the past?

Where has it shined? Call attention to problem areas and
reinforce the strengths you already have.
HOW TO WRITE A CODE OF ETHICS AND CODE OF CONDUCT

4. See where other companies have faltered

Have other companies in your industry had recent ethical

failures? Avoid the same pitfalls by covering these issues in
your code.
HOW TO WRITE A CODE OF ETHICS AND CODE OF CONDUCT

5. Create a draft code for input and discussion.

Give everyone a chance to help decide on the contents of the

code of ethics by inviting them to discuss and give input on a
draft.
HOW TO WRITE A CODE OF ETHICS AND CODE OF CONDUCT

6. Create a final draft and share it.

Once you've got a final draft approved, share it throughout the

organization. Also, make sure that a copy of it is added to your
employee handbook.
 NAME OF THE COMPANY

CODE OF BUSINESS CONDUCT AND ETHICS

___________ is dedicated to doing business in accordance with the
highest standards of ethics. The Company, its directors, officers and employees endeavor to
promote a culture of good corporate governance by observing and maintaining its core
business principles of accountability, integrity, fairness and transparency in their relationships
among themselves and with the Company’s customers, suppliers, competitors, business
partners, regulators and the public.

This Code of Business Conduct and Ethics (the “Code”) sets forth the
Company’s business principles and values which shall guide and govern all business
relationships of the Company, its directors, officers and employees, including their decisions
and actions when performing their respective duties and responsibilities.
 NAME OF THE COMPANY

CODE OF BUSINESS CONDUCT AND ETHICS

___________ is dedicated to doing business in accordance with the
highest standards of ethics. The Company, its directors, officers and employees endeavor to
promote a culture of good corporate governance by observing and maintaining its core
business principles of accountability, integrity, fairness and transparency in their relationships
among themselves and with the Company’s customers, suppliers, competitors, business
partners, regulators and the public.

This Code of Business Conduct and Ethics (the “Code”) sets forth the
Company’s business principles and values which shall guide and govern all business
relationships of the Company, its directors, officers and employees, including their decisions
and actions when performing their respective duties and responsibilities.
 NAME OF THE COMPANY

CODE OF BUSINESS CONDUCT AND ETHICS

___________ is dedicated to doing business in accordance with the
highest standards of ethics. The Company, its directors, officers and employees endeavor to
promote a culture of good corporate governance by observing and maintaining its core
business principles of accountability, integrity, fairness and transparency in their relationships
among themselves and with the Company’s customers, suppliers, competitors, business
partners, regulators and the public.

This Code of Business Conduct and Ethics (the “Code”) sets forth the
Company’s business principles and values which shall guide and govern all business
relationships of the Company, its directors, officers and employees, including their decisions
and actions when performing their respective duties and responsibilities.