¡Su compañía es altamente ética, por supuesto!

Califique a su empresa frente a las siguientes 25 mejores prácticas en gestión

ética. Responda de acuerdo con su situación actual
No es
Sí No
Código ético seguro

1. Nuestra compañía tiene un código de ética actualizado (o "código de

conducta") que describe los dilemas típicos de nuestra industria y define
las prácticas éticas de trabajo.

2. Las políticas de ética de nuestra compañía se han desarrollado en

consulta con los empleados y otras partes interesadas.

3. Todos los empleados reciben capacitación sobre cómo implementar

nuestro código de ética.

4. Nuestra compañía ha publicado un conjunto de valores que reflejan la

expectativa de prácticas éticas de trabajo.

5. Nuestros valores declarados reconocen la importancia de las partes

interesadas externas.

No es
Diálogo Sí
seguro
No

6. Las cuestiones de ética se discuten abiertamente en nuestra compañía.

7. Nuestra gente tiene una fuente segura de orientación (es decir, ¡diferente
a su jefe!) Si tienen una pregunta sobre ética o ley.

8. Nuestra gente recurre a una tercera parte confidencial (como una oficina
del Defensor del Pueblo) si perciben alguna falta por parte de sus pares o
superiores.

9. Nuestro proceso de planificación estratégica incluye una discusión de los

valores personales y corporativos.

10. El impacto de la compañía en una amplia gama de partes interesadas

externas se considera como parte de nuestro proceso de planificación
estratégica.

No es
Liderazgo y Empoderamiento Sí
seguro
No

11. El compromiso de nuestra compañía con la ética se refleja en acciones

específicas, y no solo retóricas.

12. Nuestros gerentes demuestran su comprensión de que la integridad ética

supera a las demás demandas comerciales.
13. Existen consecuencias claras para aquellos que no se adhieren a
nuestras políticas de ética establecidas.

14. Animamos a nuestra gente a describir con precisión las limitaciones, así
como los beneficios y características de nuestros productos / servicios.

15. Nuestros gerentes (u otro personal) están autorizados a retirar un

producto / servicio si se determina que es peligroso para la salud o
seguridad pública, o está en conflicto con nuestro código de ética.

No es
Recursos humanos Sí
seguro
No

16. Las personas de nuestra compañía están bien equipadas para reconocer
y resolver problemas éticos en nuestro negocio.

17. La integridad ética es un factor crítico al contratar y promover a las

personas.

18. Se brindan oportunidades formales para que nuestra gente revise los
problemas éticos con sus compañeros, como en los programas de
orientación y capacitación, o reuniones facilitadas.

19. Los gerentes y ejecutivos reciben una amplia capacitación en ética como
parte de nuestro programa de desarrollo de liderazgo.

20. Nuestros gerentes son evaluados en su compromiso con la ética, así

como en otros aspectos del desempeño.

No es
Sistemas Sí
seguro
No

21. Nuestro sistema de incentivos (pago y promoción profesional) no

proporciona recompensas por comportamiento no ético. [Tómese un
momento para pensar en esto!]

22. Nuestro sistema de incentivos no penaliza el comportamiento ético,

incluso si nos cuesta tiempo, dinero o negocios potenciales. [¡Otra
pregunta difícil!]

23. Nuestra empresa verifica sistemáticamente la precisión de las

reclamaciones hechas a los clientes sobre nuestros productos / servicios.

24. Nuestros proveedores clave son monitoreados sistemáticamente por la

calidad del producto, la seguridad del producto y las prácticas de trabajo
humano.

25. Nuestro Consejo de Administración ha aprobado mecanismos para

garantizar el cumplimiento de nuestro código y un cronograma para
revisar el código de forma continua.
Para obtener ideas inmediatas sobre lo que una junta directiva puede hacer para
fomentar la ética, lea Cinco preguntas que los directores corporativos deben
formular en el sitio web del Centro UBC de Ética Aplicada.

Five Questions That Corporate Directors Should Ask

by Larry Colero, Crossroads Programs Inc.

One of the most lethal threats to any organization is misconduct within its own
walls. We need only consider the sudden demise of Enron Corporation or
Barings Bank – both fatally wounded by their own officers. Lack of attention to
ethics can be a corporation’s Achilles’ heel, with the potential for a single
employee to topple even large well-established companies. Adding to the
threat, advanced technology gives individuals more power, raises the stakes
and speeds up the action.
This is why there’s no reassurance in stating that recent scandals like Enron,
Xerox or WorldCom are aberrations rather than reflections of a systemic
problem. Whether or not the majority of companies actually have these
problems, they are all highly vulnerable under the wrong circumstances.
This paper presents five questions any board member can ask to begin a
dialogue that will mitigate the risks presented by principle-agent relationships
in larger organizations. But before we get to the actual questions, let’s consider
why they need to be asked.
Why does this concern the board?
Directors are essentially ‘guardians’ of a firm, charged with overseeing
management to ensure that a firm’s business is conducted with a sound
strategy and prudence. More than just maximizing return on investment, good
governance demands that directors do everything in their power to protect
shareholders’ assets.
Assuring the management of ethics is an important function of the board for
the following reasons:
The board is ultimately accountable for corruption or impropriety in a
company. Chairs have been asked to resign as a result of staff indiscretions.
Some have been fined or imprisoned for their complicity in approving policies
that encouraged misconduct.

Research indicates that corporate systems (e.g., incentive systems,

hierarchies, and so on) often breed misconduct. Messages implied by the
board’s decisions on resource allocation, performance targets or promotions
will always trump official statements of ethical values.

Generally, staff know more than auditors about what is really going on. Yet
most corporate whistleblowers are given little or no protection if they choose
to challenge dishonest management. For this and other good reasons, it’s
unlikely that a staff member would ever approach the board directly with an
ethical concern about senior management, compromising the board’s ability to
‘supervise’ management.

Many CEOs complain that they are prevented from managing ethics because of
other business pressures. The board is in a key position to influence these
‘pressures.’

As a steward of the company’s interests, the board should insist upon the
establishment of systems and structures designed to reduce ‘agency risks’ and
nip problems in the bud.

Why isn’t ethics management part of a typical board agenda?

Ethical risks can be difficult to discuss, since they tend to be nebulous and
somewhat theoretical (…until someone’s hand is caught in the till). A well-
intentioned discussion of ethics can quickly be reduced to platitudes and
moralizing by those who are unfamiliar or uncomfortable with the
subject. This is an effective way to shut down dialogue and avoid taking
action.
For example, a CEO assures the board that the firm’s business is conducted
“with the highest standard of integrity.” Sounds good, but what exactly does
that mean? And how can a director question the meaning of such a lofty
statement without insulting the CEO?
No matter how trustworthy, ethical or well-intentioned your CEO may be, it is
naive and bordering on negligent to accept their word at face value when they
tell you that the company’s ethics are in good shape. Directors have a
responsibility to pursue corporate ethics ‘below the surface.’ A reasonable CEO
should understand this.
Yet even the best will misconstrue enquiries as a personal affront. Take for
example a highly moral and trustworthy executive. They may well respond to
the question defensively, instinctively declaring it a non-issue and giving full
assurance that they and their management team are above reproach. In this
case, that’s true. The problem is that a lying, cheating, thieving executive
would respond exactly the same way! After all, con artists are experts at
generating confidence.
Clearly there’s a need to pursue ethics beyond verbal assurances. But how can
a board do this in a meaningful way without looking suspicious, or meddling in
the day-to-day affairs of the business? There are various mechanisms such as
internal or external auditors, risk management committees, and so on. Each
has its benefits and inadequacies.
For the individual board member, it’s a question of diplomatic assertiveness. As
with other topics at the board table, directors should start by asking a few
open-ended questions and continue asking until they are satisfied with the
answers.
With regard to ethics management, try the following questions as starters:
Question #1:
What is our company’s strategy to manage ethics?
Can someone describe the company’s approach to ethics other than in broad
philosophical terms? Where does ethics fit into the overall strategy? What are
the moral implications of other strategic initiatives? (For example, incentive
programs frequently provide motives for misconduct, and may need to be
revised or balanced.) Was ethics management discussed at the last board
retreat or strategic planning session?
What systems are currently in place to foster and monitor ethical
behaviour? How effective are they? Is there any documentation to back up
implementation? What are the company’s objectives for the coming year(s)
with regard to ethics management?
Question #2:
Who is responsible for ethics in our company?
The answer “everyone,” while literally true, is not satisfactory. Unless your
company is one of the few with a designated ethics officer, the accountability
for managing ethics can bounce back and forth across disciplines and up and
down the hierarchy of most companies like a hot potato, never landing
anywhere.
In many companies the responsibility for ethics management is delegated to
board committees, Human Resource or Compliance functions. Larger, more
sophisticated firms appoint Ethics Officers. It helps to have a central focus for
ethics that is clearly accountable and well known in the organization.
Question #3:
Are people in our firm equipped to recognize and resolve moral
dilemmas?
Can the employees recognize ethical issues as they arise? An ethical problem
can’t be resolved unless it’s first acknowledged as a dilemma. Ethical issues
can build slowly like the ‘thin edge of a wedge’ or pass by so quickly that they
are only seen in hindsight. What guidance does your company provide for
employees who face ethical dilemmas?
As well, employees come from diverse cultural backgrounds, each with their
own moral standards. (For a multicultural ‘dilemma detector’ see the paper A
Framework for Universal Principles of Ethics.) Do your people need help
understanding the company’s moral expectations? Is there a
code? Training? Ethics advisory service?
Question #4:
Are people in our organization provided with a safe opportunity to
discuss ethical issues of concern?
A 1992 survey of over 4,000 U.S. workers found nearly one third felt pressured
by their companies to violate official policies in order to achieve business
success. Another third said that they had witnessed violations of ethics
policies (such as stealing, lying to supervisors and falsifying records) but only
half of these were willing to ‘blow the whistle.’ Conspiracies of silence place a
company at significant risk, yet they are surprisingly commonplace and
reasonably predictable.
Boards need to be satisfied that an effective reporting mechanism is in place to
hold management and staff accountable, and bring wrongdoing to light before
too much damage is done. What policies and systems are in place to protect
‘whistle blowers’? Does your company have an Ombudsman, an Ethics Officer,
or a Hot Line? (Human Resource departments don’t count, and neither do so-
called ‘open door’ policies or ‘progressive managers.’ It has to be safer than
that, and less subject to hierarchical influence.)
Question #5:
Do we reward or punish ethical integrity and moral courage if it has a
negative impact on the bottom line?
A 1990 study by Columbia University found that nearly half of 1,000 business
executives surveyed admitted being rewarded for taking action on the job that
they considered unethical. One in three reported that refusing to take
unethical action resulted in penalties.
An overemphasis on immediate gains can cascade down the organization,
sending a strongly implied message to staff that cutting corners and
generating cash flow supercedes all other objectives, including personal
integrity. Conveyed through subtle means, this message will always carry
more weight than official proclamations of values, codes of ethics, and so on.
Consider what happens to someone in your firm when they stand up for ethical
principles against the pressure of other business objectives. Are they punished
or praised? If they’re praised, is there also some tangible reward? (Ask your
CEO for some examples.) How do the rewards compare to the possible
incentives for unethical action? Compare a situation where someone cut
ethical corners to make money, to another situation where an ethical principle
was upheld at a significant bottom-line cost. How did each play out?

Conclusion
It is comforting but dangerous to assume that there are adequate internal
mechanisms to prevent, detect and report unethical conduct, or that moral
assertions from the executive team need not be challenged.
To be proactive, corporate directors need to minimize a company’s ethical
liabilities and maximize its ethical assets by:
recognizing the company’s need to manage corporate ethics, and the dangers
of taking it for granted
supporting management to prevent or protect against unethical activities

developing strategies to raise the ethical standard in the organization and build
trust as a competitive advantage.

This document may be printed/downloaded for your own use, but specific
permission is required before distributing it to others. For more information
about Crossroads Programs Inc., or to provide feedback on this article, contact
the author by clicking on Crossroads’ logo below.
https://ethics.ubc.ca/papers/invited/5questions.html/