Code of Ethics refers to the formal document - and supporting policies - that sets out a company’s core values, principles and rules of conduct for directors, executives, employees and, often, third-party representatives. It defines acceptable and unacceptable behaviours across areas such as anti-corruption, conflicts of interest, insider trading, fair competition, data privacy, human rights, workplace conduct, environmental responsibility and whistle-blowing. The topic covers how the code is drafted (alignment with international norms), approved (board oversight), communicated, embedded through training, and enforced via monitoring, reporting, investigation and disciplinary procedures.