{"id":2353,"date":"2026-09-04T05:15:41","date_gmt":"2026-09-04T05:15:41","guid":{"rendered":"https:\/\/www.epw.com\/blog\/?p=2353"},"modified":"2026-09-04T05:15:41","modified_gmt":"2026-09-04T05:15:41","slug":"ethics-integrity-corporate-governance","status":"publish","type":"post","link":"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance","title":{"rendered":"What Are Ethics and Integrity in Corporate Governance?"},"content":{"rendered":"<p><strong>Ethics and integrity in corporate governance mean directing and controlling an organisation so that decisions reflect defensible principles, stated values and accountability to stakeholders.<\/strong> Ethics helps leaders decide what ought to be done; integrity is the consistency between those commitments and actual conduct. Together, they turn governance from formal compliance into trustworthy decision-making.<\/p>\n<p>This explanation is designed for board members, executives, governance professionals, company secretaries, risk and compliance leaders, internal auditors and managers responsible for organisational culture.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #dd0808;color:#dd0808\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #dd0808;color:#dd0808\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Key_takeaways\" >Key takeaways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Contents\" >Contents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Ethics_integrity_governance_and_compliance_defined\" >Ethics, integrity, governance and compliance defined<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Why_ethics_and_integrity_matter_in_corporate_governance\" >Why ethics and integrity matter in corporate governance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Seven_elements_of_an_ethical_governance_system\" >Seven elements of an ethical governance system<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#1_Purpose_and_values_linked_to_decisions\" >1. Purpose and values linked to decisions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#2_Leadership_example_and_accountability\" >2. Leadership example and accountability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#3_Clear_conduct_expectations\" >3. Clear conduct expectations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#4_Aligned_incentives_and_people_processes\" >4. Aligned incentives and people processes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#5_Accessible_speak-up_arrangements\" >5. Accessible speak-up arrangements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#6_Fair_investigations_and_remediation\" >6. Fair investigations and remediation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#7_Monitoring_assurance_and_learning\" >7. Monitoring, assurance and learning<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#What_is_the_board_responsible_for\" >What is the board responsible for?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#How_ethical_decisions_should_be_made\" >How ethical decisions should be made<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#How_boards_can_measure_ethics_and_integrity\" >How boards can measure ethics and integrity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Common_ethical_governance_failures\" >Common ethical governance failures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Develop_ethical_governance_capability\" >Develop ethical governance capability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Frequently_asked_questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#What_is_the_difference_between_ethics_and_integrity\" >What is the difference between ethics and integrity?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Is_ethical_governance_the_same_as_legal_compliance\" >Is ethical governance the same as legal compliance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#Who_owns_ethics_in_an_organisation\" >Who owns ethics in an organisation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#How_can_a_board_assess_culture\" >How can a board assess culture?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.epw.com\/blog\/auditing-governance-and-risk-compliance-articles\/ethics-integrity-corporate-governance\/#References\" >References<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Key_takeaways\"><\/span>Key takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Ethics supplies principles for judging choices; integrity means applying them consistently, especially under pressure.<\/li>\n<li>Compliance establishes mandatory boundaries, but an ethical decision may require more than the minimum legal response.<\/li>\n<li>The board sets ethical direction through its own conduct, executive appointments, incentives, challenge and accountability.<\/li>\n<li>Codes and training matter only when decision rights, speak-up arrangements, investigations and consequences support them.<\/li>\n<li>Culture should be assessed with several sources of evidence, including employee experience, conduct events, incentives and remediation.<\/li>\n<li>Integrity protects trust by reducing the gap between what an organisation says and what it rewards or tolerates.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Contents\"><\/span>Contents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"#definitions\">Ethics, integrity, governance and compliance defined<\/a><\/li>\n<li><a href=\"#importance\">Why ethics and integrity matter<\/a><\/li>\n<li><a href=\"#system\">The ethical governance system<\/a><\/li>\n<li><a href=\"#board\">The board\u2019s responsibilities<\/a><\/li>\n<li><a href=\"#evidence\">Evidence and indicators<\/a><\/li>\n<li><a href=\"#failures\">Common governance failures<\/a><\/li>\n<\/ul>\n<h2 id=\"definitions\"><span class=\"ez-toc-section\" id=\"Ethics_integrity_governance_and_compliance_defined\"><\/span>Ethics, integrity, governance and compliance defined<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Ethics<\/strong> concerns the principles used to judge right action. In an organisation, it frames questions about fairness, honesty, harm, responsibility, conflicts and the legitimate interests of affected stakeholders. Ethical reasoning becomes especially important when rules are incomplete, values compete or a technically lawful option could still cause unjustifiable harm.<\/p>\n<p><strong>Integrity<\/strong> is alignment between professed principles and behaviour. An organisation demonstrates integrity when its leaders apply standards consistently, disclose relevant conflicts, keep commitments, correct mistakes and accept accountability. Integrity is therefore observable over time; it cannot be established by a mission statement alone.<\/p>\n<p><strong>Corporate governance<\/strong> is the system through which an organisation is directed, overseen and held accountable. It includes the board, management, ownership and stakeholder relationships, decision rights, information flows, controls, incentives and assurance. Ethics determines the quality of judgement within that system, while integrity determines whether the system works as represented.<\/p>\n<p><strong>Compliance<\/strong> means meeting applicable laws, regulations, contractual duties and internal requirements. It is essential, but it answers a narrower question: what must the organisation do? Ethics also asks what should it do, and integrity asks whether it will act accordingly when doing so is inconvenient.<\/p>\n<table>\n<thead>\n<tr>\n<th>Concept<\/th>\n<th>Central question<\/th>\n<th>Governance expression<\/th>\n<th>Failure signal<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ethics<\/td>\n<td>What is the responsible choice?<\/td>\n<td>Principles, stakeholder consideration and reasoned judgement<\/td>\n<td>Decisions are legal but misleading, unfair or harmful<\/td>\n<\/tr>\n<tr>\n<td>Integrity<\/td>\n<td>Do actions match commitments?<\/td>\n<td>Consistency, candour and accountability<\/td>\n<td>Leaders tolerate behaviour they publicly reject<\/td>\n<\/tr>\n<tr>\n<td>Compliance<\/td>\n<td>What requirements apply?<\/td>\n<td>Obligations, controls, monitoring and evidence<\/td>\n<td>Breaches, weak records or unmanaged obligations<\/td>\n<\/tr>\n<tr>\n<td>Governance<\/td>\n<td>Who directs, decides and oversees?<\/td>\n<td>Roles, authority, reporting, challenge and assurance<\/td>\n<td>Blurred accountability or ineffective oversight<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>EPW\u2019s guide to <a href=\"https:\/\/www.epw.com\/blog\/courses\/what-is-governance-risk-and-compliance\">governance, risk and compliance<\/a> explains how these disciplines support objectives when their responsibilities and information are connected.<\/p>\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051536\/ethics-integrity-governance-model.webp\" alt=\"Ethics and integrity corporate governance model\" class=\"wp-image-2402\" srcset=\"https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051536\/ethics-integrity-governance-model.webp 1200w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051536\/ethics-integrity-governance-model-300x200.webp 300w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051536\/ethics-integrity-governance-model-1024x683.webp 1024w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051536\/ethics-integrity-governance-model-768x512.webp 768w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051536\/ethics-integrity-governance-model-600x400.webp 600w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption>Integrity emerges when governance systems align values, decisions, incentives and accountability.<\/figcaption><\/figure>\n<h2 id=\"importance\"><span class=\"ez-toc-section\" id=\"Why_ethics_and_integrity_matter_in_corporate_governance\"><\/span>Why ethics and integrity matter in corporate governance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <a href=\"https:\/\/www.oecd.org\/en\/publications\/g20-oecd-principles-of-corporate-governance-2023_ed750b30-en\/full-report\/component-8.html\" rel=\"noopener\" target=\"_blank\">G20\/OECD Principles of Corporate Governance 2023<\/a> recognise the board\u2019s role in setting the ethical tone through its own conduct and its appointment and oversight of executives. They also explain that high ethical standards support credibility and trustworthiness in everyday operations and long-term commitments.<\/p>\n<p>Ethical governance improves more than reputation. It helps leaders identify whose interests may be affected, expose hidden assumptions, question incentives and explain decisions. This can reduce misconduct, regulatory exposure, employee silence, unreliable reporting and value-destructive short-termism. It also makes corrective action more credible because accountability is based on evidence rather than hierarchy.<\/p>\n<p>The opposite is an integrity gap: published values say one thing, while targets, promotions, resource decisions or disciplinary outcomes encourage another. Employees learn from what leaders reward and tolerate. Stakeholders judge the organisation by those patterns, not by the wording of its code.<\/p>\n<h2 id=\"system\"><span class=\"ez-toc-section\" id=\"Seven_elements_of_an_ethical_governance_system\"><\/span>Seven elements of an ethical governance system<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Purpose_and_values_linked_to_decisions\"><\/span>1. Purpose and values linked to decisions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Values should guide real choices about customers, employees, suppliers, communities and investors. Decision papers can require authors to state ethical implications, affected stakeholders, trade-offs and alternatives. This makes values operational rather than decorative.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Leadership_example_and_accountability\"><\/span>2. Leadership example and accountability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Directors and executives should disclose conflicts, invite challenge, correct errors and accept proportionate consequences. A leader who bypasses controls or retaliates against difficult questions can invalidate months of ethics communication.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Clear_conduct_expectations\"><\/span>3. Clear conduct expectations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A code of ethics or conduct should translate principles into expectations for conflicts, gifts, information, competition, human rights, third parties and use of organisational resources. Scenarios are more useful than slogans because they show how standards apply under pressure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Aligned_incentives_and_people_processes\"><\/span>4. Aligned incentives and people processes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Targets, remuneration, promotion and performance management should consider how results are achieved. Boards should question whether aggressive goals, weak supervision or inconsistent discipline create pressure to conceal problems or mistreat stakeholders.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Accessible_speak-up_arrangements\"><\/span>5. Accessible speak-up arrangements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Employees and relevant third parties need trusted routes to raise concerns, ask advice and report retaliation. Accessibility, confidentiality, triage, investigation independence and feedback all influence credibility. Low reporting may indicate a healthy culture, but it may equally indicate fear or disbelief; context is essential.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Fair_investigations_and_remediation\"><\/span>6. Fair investigations and remediation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Investigations should be competent, impartial, timely and respectful of legal rights. Findings should lead to proportionate consequences, control improvements and analysis of root causes. Similar cases should receive reasonably consistent treatment regardless of seniority or commercial performance.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Monitoring_assurance_and_learning\"><\/span>7. Monitoring, assurance and learning<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Management, compliance, human resources and internal audit provide different perspectives on conduct and culture. Boards need a coherent view of themes, high-risk populations, recurring causes and whether actions have changed behaviour. EPW\u2019s article on <a href=\"https:\/\/www.epw.com\/blog\/courses\/what-is-compliance-and-risk-management\">compliance and risk management<\/a> gives additional context on obligations, monitoring and control improvement.<\/p>\n<h2 id=\"board\"><span class=\"ez-toc-section\" id=\"What_is_the_board_responsible_for\"><\/span>What is the board responsible for?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The board does not manage every conduct case. It establishes direction, approves important standards, oversees management and obtains assurance that the system is working. The UK <a href=\"https:\/\/www.frc.org.uk\/library\/standards-codes-policy\/corporate-governance\/uk-corporate-governance-code\/\" rel=\"noopener\" target=\"_blank\">Corporate Governance Code 2024<\/a> places board leadership, company purpose, responsibilities, audit, risk, internal control and remuneration within one governance framework. The FRC\u2019s <a href=\"https:\/\/www.frc.org.uk\/library\/standards-codes-policy\/corporate-governance\/corporate-culture\/\" rel=\"noopener\" target=\"_blank\">corporate culture guidance<\/a> highlights alignment among purpose, values, strategy and culture, together with regular board assessment and monitoring.<\/p>\n<p>In practice, the board should:<\/p>\n<ul>\n<li>define expected conduct and ensure directors model it;<\/li>\n<li>approve the approach to conflicts, speaking up, investigations and escalation;<\/li>\n<li>test whether incentives and appointments support the desired culture;<\/li>\n<li>receive information that reveals both positive and adverse evidence;<\/li>\n<li>challenge management on recurring issues, delayed remediation and unequal consequences;<\/li>\n<li>protect the independence and resources of assurance functions;<\/li>\n<li>communicate candidly with stakeholders about material concerns and responses; and<\/li>\n<li>review whether lessons result in durable system change.<\/li>\n<\/ul>\n<p>Committees may conduct detailed oversight, but ethics cannot be delegated to an audit or compliance committee alone. Remuneration, nomination, risk and sustainability decisions can all influence organisational integrity.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_ethical_decisions_should_be_made\"><\/span>How ethical decisions should be made<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A practical decision process begins by defining the issue and verifying facts. Leaders then identify applicable duties, affected stakeholders, potential harms and benefits, conflicts, options and uncertainties. They test each option against law, values, consistency, transparency and long-term consequences before assigning action and documenting the reasoning.<\/p>\n<p>Useful challenge questions include:<\/p>\n<ol>\n<li>Would this decision remain defensible if disclosed to employees, customers or investors?<\/li>\n<li>Are we treating comparable stakeholders and cases consistently?<\/li>\n<li>Who bears the risk, and who receives the benefit?<\/li>\n<li>Has pressure, bias or a conflict distorted the analysis?<\/li>\n<li>Does the option meet both the letter and purpose of relevant requirements?<\/li>\n<li>What precedent will this set for future behaviour?<\/li>\n<\/ol>\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051539\/board-ethics-evidence-dashboard.webp\" alt=\"Board dashboard for ethics and integrity indicators\" class=\"wp-image-2403\" srcset=\"https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051539\/board-ethics-evidence-dashboard.webp 1200w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051539\/board-ethics-evidence-dashboard-300x200.webp 300w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051539\/board-ethics-evidence-dashboard-1024x683.webp 1024w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051539\/board-ethics-evidence-dashboard-768x512.webp 768w, https:\/\/assets.epw.com\/blog\/wp-content\/uploads\/2026\/09\/04051539\/board-ethics-evidence-dashboard-600x400.webp 600w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption>Boards need evidence of behaviour and outcomes, not only policy completion rates.<\/figcaption><\/figure>\n<h2 id=\"evidence\"><span class=\"ez-toc-section\" id=\"How_boards_can_measure_ethics_and_integrity\"><\/span>How boards can measure ethics and integrity<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No single metric proves an ethical culture. Boards should triangulate quantitative and qualitative evidence and examine trends, differences between units and the reliability of data.<\/p>\n<table>\n<thead>\n<tr>\n<th>Evidence area<\/th>\n<th>Examples<\/th>\n<th>Question for the board<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Leadership and incentives<\/td>\n<td>Promotion decisions, performance objectives, reward adjustments and executive exceptions<\/td>\n<td>Are results rewarded even when conduct is poor?<\/td>\n<\/tr>\n<tr>\n<td>Employee experience<\/td>\n<td>Survey responses, listening groups, turnover, psychological safety and willingness to challenge<\/td>\n<td>Do people believe they can raise concerns safely?<\/td>\n<\/tr>\n<tr>\n<td>Conflicts and third parties<\/td>\n<td>Declarations, recusals, gifts, due-diligence exceptions and related-party decisions<\/td>\n<td>Are conflicts identified early and handled transparently?<\/td>\n<\/tr>\n<tr>\n<td>Speak-up and investigations<\/td>\n<td>Channel use, substantiation, timeliness, retaliation claims and case ageing<\/td>\n<td>Are cases fair, independent and resolved consistently?<\/td>\n<\/tr>\n<tr>\n<td>Remediation and assurance<\/td>\n<td>Repeat findings, overdue actions, culture reviews and internal audit conclusions<\/td>\n<td>Has management changed causes or only closed actions?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Completion rates for policies and training are inputs, not outcomes. They show that a message was distributed, but not that leaders understood it, employees trust the system or conduct has improved.<\/p>\n<h2 id=\"failures\"><span class=\"ez-toc-section\" id=\"Common_ethical_governance_failures\"><\/span>Common ethical governance failures<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Policy without practice:<\/strong> the code is polished, but decision papers, targets and consequences ignore it.<\/li>\n<li><strong>Tone without systems:<\/strong> leaders speak about integrity while incentives and controls encourage excessive risk-taking.<\/li>\n<li><strong>Compliance-only thinking:<\/strong> teams ask whether an action is permitted but not whether it is fair, transparent or consistent with purpose.<\/li>\n<li><strong>Protected high performers:<\/strong> commercially successful people receive lighter consequences, undermining trust across the organisation.<\/li>\n<li><strong>Unchallenged conflicts:<\/strong> declarations are collected but never assessed, mitigated or revisited.<\/li>\n<li><strong>Retaliation blind spots:<\/strong> formal non-retaliation rules exist, yet careers, workloads or relationships change after concerns are raised.<\/li>\n<li><strong>Misleading dashboards:<\/strong> boards see aggregated completion statistics without themes, exceptions, data limitations or employee experience.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Develop_ethical_governance_capability\"><\/span>Develop ethical governance capability<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ethical governance requires directors and managers to work through ambiguity, behavioural evidence and difficult accountability decisions. EPW\u2019s five-day <a href=\"https:\/\/www.epw.com\/training\/ethics-and-integrity-in-corporate-governance\">Ethics and Integrity in Corporate Governance Course<\/a> develops capability in conduct-risk diagnosis, ethical decision-making, conflicts of interest, speak-up arrangements, investigations, culture indicators and board-level ethics assurance. Practical cases connect values and behaviour with incentives, governance systems and continuous improvement.<\/p>\n<p>Explore the wider <a href=\"https:\/\/www.epw.com\/courses\/auditing-governance-and-risk-compliance\">Auditing, Governance, and Risk Compliance Training Courses<\/a> portfolio for related capability in governance, internal audit, compliance and enterprise risk.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_asked_questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_difference_between_ethics_and_integrity\"><\/span>What is the difference between ethics and integrity?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ethics provides principles for judging what should be done. Integrity is the consistent application of those principles in decisions and behaviour. A person or organisation may understand an ethical standard but lack integrity if actions repeatedly contradict it.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_ethical_governance_the_same_as_legal_compliance\"><\/span>Is ethical governance the same as legal compliance?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. Compliance is a necessary part of ethical governance, but law may permit several choices or set only a minimum standard. Ethical governance also considers fairness, stakeholder impact, transparency, consistency and long-term trust.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_owns_ethics_in_an_organisation\"><\/span>Who owns ethics in an organisation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The board sets direction and oversees the system; management is responsible for embedding expectations in operations. Specialist ethics, compliance and human-resources teams support and challenge, while internal audit can provide independent assurance. Every employee remains accountable for their own conduct.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_can_a_board_assess_culture\"><\/span>How can a board assess culture?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It should combine surveys, interviews, workforce data, speak-up and investigation themes, customer and supplier evidence, incentive outcomes, control results and independent reviews. Contradictions between sources deserve more attention than a single favourable average.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"References\"><\/span>References<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><a href=\"https:\/\/www.oecd.org\/en\/publications\/g20-oecd-principles-of-corporate-governance-2023_ed750b30-en\/full-report\/component-8.html\" rel=\"noopener\" target=\"_blank\">OECD, G20\/OECD Principles of Corporate Governance 2023: Responsibilities of the board<\/a>.<\/li>\n<li><a href=\"https:\/\/www.frc.org.uk\/library\/standards-codes-policy\/corporate-governance\/uk-corporate-governance-code\/\" rel=\"noopener\" target=\"_blank\">Financial Reporting Council, UK Corporate Governance Code 2024<\/a>.<\/li>\n<li><a href=\"https:\/\/www.frc.org.uk\/library\/standards-codes-policy\/corporate-governance\/corporate-culture\/\" rel=\"noopener\" target=\"_blank\">Financial Reporting Council, Corporate Culture<\/a>.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>A board-level explanation of ethics and integrity in corporate governance, including accountability, culture, conflicts, speak-up systems and assurance.<\/p>\n","protected":false},"author":1,"featured_media":2401,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-2353","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditing-governance-and-risk-compliance-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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