The Codes of Ethics Collection is a thematic collection that aims to build a comprehensive structure of professional codes of ethics. The collection has six main parts: References, About codes of ethics, Codes of ethics by sectors, Codes of ethics by professions, Codes of ethics by geography, Other voluntary ethical regulations.

Classification-Overview [pdf]

Recent Submissions

  • Closing the ai responsibility gap with the code of ethics

    Wolf, Marty J.; Gotterbarn, Don (Universidad de La Rioja, 2024)
  • The Urgency of The Mediator's Code Of Ethics As An Independent Third Party In Resolving The Parties' Dispute

    Ujang Badru Jaman; Armansyah Armansyah (IJBLE Scientific Publications Community Inc., 2024-01-01)
    This research was conducted with the aim of knowing how the position of the mediator as an independent party in case dispute resolution and how the urgency of the mediator's code of ethics in violating the code of ethics. This research uses normative juridical research methods. the position of the mediator has an important role as a neutral party in charge of facilitating dialog between the parties to the dispute. and the Mediator's Code of Ethics has great urgency in the context of dispute resolution as an independent third party. By ensuring that mediators operate with integrity and neutrality, the Code forms the basis for ethical behaviour that supports a fair mediation process. The existence of this independent third party is critical in creating an environment that allows disputants to communicate openly and honestly. The Code of Ethics ensures that the mediator carries out his or her role with fairness, keeps information confidential and avoids conflicts of interest. With the Code of Ethics, the mediator not only acts as a facilitator but also as a holder of high standards in ensuring fairness and openness in dispute resolution. The Mediator Code of Conduct therefore plays a crucial role in upholding ethical norms that ensure trust and success of the mediation process.
  • An Assessment of Methodological and Cognitive Fundamentals of the United States of America Code of Ethics for Counseling

    seyyed ali sadr al-hefazi; masoud azarbayejani (Research Institute of Hawzah and University, 2021-09-01)
    The United States of America Code of Ethics for Counseling (ACA) has specific epistemological fundamentals and ideological assumptions that the assessment and analysis of it is very important. ACA is one of the most famous codes which is a model for many other codes of ethics in other countries; thus, it is very significant to discover its structure and epistemological themes in order to identify the main tendency of other codes and their shortages. In other words, searching the general soul of this Code and finding its theoretical background and cultural-attitudinal assumptions can be useful to formulate other countries' codes of ethics, including our own country, and avoid repeating some possible mistakes. As a result, the main question is as follows: what are the epistemological basis and cultural-attitudinal assumptions of ACA? This study tries to identify the cultural and ideological background of this Code and its shortages. Given that a psychological issue is not apart from a religious and ethical issue and there is an internal unity in them, some of the key ethical recommendations are studied. The epistemological foundation of this Code is based on some assumptions and understandings of Western liberalism about human's nature, denial or neglect of human's spiritual and transcendental dimension, as well as individualism in the method of cognition. Therefore, while a core criticism is presented about the epistemological and methodological foundations of this Code, its structural elements are mentioned.
  • Ethical conduct and code of ethics compliance among Maltese internal auditors : an analytical perspective

    Mifsud, Mariah; Calleja, Carlo; Baldacchino, Peter J.; Tabone, Norbert; Ellul, Lauren; Grima, Simon (ACADlore, 2023-12)
    Through a mixed-methods research approach, this study investigates the factors influencing the ethical conduct of Internal Auditors (IAors) in Malta, assesses their awareness of ethical dilemmas and threats alongside their obligations under the Institute of Internal Auditors' Code of Ethics (the Code), and evaluates how frequently and under what circumstances IAors refer to the Code. Interviews were conducted with twenty-two participants, including nine internal auditors from Maltese listed organizations (MLEreps), five from government entities (Govtreps), and eight outsourced auditors (Outreps). The analysis reveals that IAors' commitment to ethical principles is primarily driven by personal integrity rather than mere obligation to the Code, with personality and character standing out as the foremost predictors of ethical behavior. Nonetheless, the significance of a well-articulated Code of Ethics, organizational culture, the efficacy of the audit committee, and auditors' experience in shaping ethical conduct was also noted. It was found that internal auditors, especially those within government organizations, are more frequently confronted with ethical dilemmas than their external counterparts due to the nature of their work involving scrutiny of colleagues' actions. Outsourced auditors (Outreps) face distinct challenges in maintaining confidentiality. Across all groups, the threat of over-familiarity was identified as a substantial risk to ethical integrity, with government auditors (Govtreps) additionally perceiving intimidation as a significant concern. Despite these challenges, the Code was viewed by many, particularly MLEreps, as insufficient in addressing the ethical issues and risks encountered. Although a majority of IAors exhibit a willingness to comply with the Code, only a small fraction actively consults and reference it in their reports. This has led to calls among Maltese IAors for an enhanced Code and clearer guidelines, highlighting a reliance on the Code of Ethics for Warrant Holders for further direction due to the lack of practical examples in the current framework.
  • Analyzing the Principles of Behavior Set Out in the Code of Ethics for Public Officials and in the Canons of Islam

    G. N. Shavalieva (Kazan Federal University, 2024-01-01)
    This article analyzes the norms of behavior in the Russian public service and Islam. A comparative and structural study of the behaviors typical of public officials and Muslims was carried out. It was proposed to revise the legal provisions on international and foreign economic relations and personal qualities. The results obtained show that public officials can adhere to any faith (Islam, Christianity, Buddhism, etc.), as all religions promote fundamental human values and encourage behaviors that are advantageous for society. It was found that the social norms of behavior are universal regardless of legal system, legal status, or social affiliation. All citizens, whether in public service or the Islamic community, must follow these norms because they aim to uphold justice and equality. The importance of fostering cooperation between Russia, through the Republic of Tatarstan, and the Muslim world was emphasized.
  • Developing code of ethics in midwifery counseling: A modified Delphi study

    Vafa Senobar; Ehsan Shamsi Gooshki; Tahmineh Farajkhoda; Zahra Mehdizadeh Tourzani; Razieh Lotfi (Tehran University of Medical Sciences, 2023-10-01)
    Background & Aim: The interdisciplinary nature of the profession of counseling in midwifery underscores the need for the establishment of an ethical framework to guide the provision of counseling services in various areas of midwifery and women's health. Consequently, the present study has been conducted with the objective of formulating code of ethics in midwifery counseling. Methods & Materials: The present study is a developmental study using the Delphi method, which was conducted in three stages in 2020. The first stage involved qualitative content analysis to review the texts, and the development of an initial draft of ethical codes. In the second stage, expert opinions were sought from professionals specializing in medical and midwifery ethics to evaluate and make revisions to the initial draft. The third stage involved validation of the draft codes and their finalization. Results: According to the results of the qualitative content analysis, a total of 182 codes were obtained from the texts and classified into eight categories. However, through the Delphi rounds, the number of categories was subsequently reduced to six, resulting in a decrease in the number of codes to 121. The identified categories included; "Professional competence", "Professional communication", "Management of client data", "Ethical considerations in tele-counseling", "Ethical considerations in midwifery counseling education”, and "Ethical considerations in research". These categories were established with a consensus level of 92.4%. Conclusion: In this research, a set of ethical codes was obtained from the experts’ opinions in relevant disciplines from various universities across the country, with appropriate validity and consensus levels. These codes can be used in providing counseling services in midwifery, promoting safety and adhering to ethical principles and values.
  • Adherence to Journalism Code of Ethics by Reporters in Imo State

    Odionyenma, Chimeremeze Uzondu; Oparaeke, Golden Okechukwu; Martin-Etenge, Chioma C.; Udedibie, Okechukwu Boniface; Macaulay, Sam Uche (MISC, 2024-01-12)
    Thus, the purpose of this research was to investigate whether or not journalists in Imo State followed the Journalism Code of Conduct. Theories of relativism and social responsibility served as the basis for the research. This study employed a mixed research methodology consisting of a survey and an in-depth interview. The study's population included 193 registered journalists based in Imo State for the quantitative portion, and 6 media professionals classified as stakeholders for the qualitative portion. This study’s data collection methods included a questionnaire and an interview guide. The study found that journalists in Imo State have an above-average understanding of professional ethics, with a mean score of 5.4 on a 10-point scale. The research also found that journalists adherence to ethical standards is inadequate. According to the findings, if we want the public to continue to respect the journalism profession, we need to ensure that journalists are held to high standards of ethics.
  • Towards A Code OF Ethics For Journalistic Cartography: Graphics Professionals’ Perspectives On Visual Storytelling

    Roth, Robert; Steinberg, Jake (2023-12-21)
    A thesis submitted in partial fulfillment of the requirements for the degree of Master of Science (Geographic Information Science and Cartography) at the University of Wisconsin-Madison, 2023.
  • Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting

    Mona sadat Kaboli; Ali Rahmani; Hashem Nikoomaram; Fraydoon RahnamayRoodposhti (Allameh Tabataba'i University Press, 2020-03-01)
    In response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on manger's unethical behavior.In experimental analyses, factors influencing the incidence of fraudulent financial reporting were assessed.We examined the effects of Schwartz’s motivational values and accounting codes of ethics, on whether managers misrepresented financial reports.In this study, the selected sample of 319 financial manager and executives in Tehran Stock Exchange were asked to respond to hypothetical situations involving fraudulent reporting procedures and were analyzed using partial least squares (PLS).The occurrence of fraudulent reporting was found to be high in managers with focus on individualism versus universal ism Schwartz’s motivational value. How ever, separately motivational values and accounting codes of ethics were tested and with interaction of two factors with each other played a significant role in fraudulent financial reporting.
  • The Need for a Code of Ethics Legislation for Judges in Lesotho to Augment Judicial Independence

    Dr Shale, Itumeleng; Kulehile, Tlali (National University of Lesotho, Faculty of Law, 2022-02-21)
    NMDS
  • Associacionisme, ètica i deontologia professional

    Bustamante, Antonio Tomás (Col·legi Oficial de Bibliotecaris - Documentalistes de Catalunya, 2023)
    L’objectiu d’aquest treball és proposar a la comunitat bibliotecària una anàlisi personal sobre l’associacionisme professional del nostre sector i l’ètica i la deontologia de la professió bibliotecària. Ser conscients d’on partim i cap a on anem en la nostra representació professional ens portarà a tenir una digna consideració com a col·lectiu, així com la imatge i visibilitat que la nostra professió mereix.
  • Codes of conduct as a means to manage ethical tax governance

    Gribnau, Hans; Van der Enden, Eelco; Baisalbayeva, Kuralay (2018-05)
    In recent years international taxation has become a hotly disputed topic. Luxleaks, Pamana papers, Paradise Papers, State Aid-cases, etc. received a lot of media coverage. As a result, tax is at the top of the political agenda of for example the G20, OECD and EU and many substantial changes are taking place. Rebuilding trust among major stakeholders is crucial for a sustainable international infrastructure in respect of taxation. The current unrest with regard to multinational companies’ tax planning practices shows that society demands companies to integrate tax governance in their corporate governance. Society demands moral evaluation of tax planning practices - even if it is legal tax avoidance, aimed at minimising companies’ tax liability. Companies do well, therefore, to integrate ethical risks with regard to tax in their risk management. Paying taxes and morality are apparently connected. This article will elaborate on the moral dimension of paying taxes. Tax administrations are also interested in the governance of taxation, because the tax behaviour of multinational enterprises can indicate much regarding their acceptance of risk and attitude towards tax planning. But how can they trust that multinational companies are complying with the law and want to build a good relationship with tax administrations and society? We focus on tax codes of conduct which are currently used by companies and regulators in an attempt to obtain greater control over economic and social relationships. Corporations publish codes to communicate their standards of ethical behaviour internally and externally - enabling (moral) evaluation by stakeholders. Tax codes of conduct relate to tax risks and substantive and procedural ethical norms. May be tax codes of conduct are a way to meet stakeholder needs with regard to tax in the current highly politicized and mediatised environment.
  • Codes of conduct as a means to manage ethical tax governance

    Gribnau, Hans; Van der Enden, Eelco; Baisalbayeva, Kuralay (2018-05)
    In recent years international taxation has become a hotly disputed topic. Luxleaks, Pamana papers, Paradise Papers, State Aid-cases, etc. received a lot of media coverage. As a result, tax is at the top of the political agenda of for example the G20, OECD and EU and many substantial changes are taking place. Rebuilding trust among major stakeholders is crucial for a sustainable international infrastructure in respect of taxation. The current unrest with regard to multinational companies’ tax planning practices shows that society demands companies to integrate tax governance in their corporate governance. Society demands moral evaluation of tax planning practices - even if it is legal tax avoidance, aimed at minimising companies’ tax liability. Companies do well, therefore, to integrate ethical risks with regard to tax in their risk management. Paying taxes and morality are apparently connected. This article will elaborate on the moral dimension of paying taxes. Tax administrations are also interested in the governance of taxation, because the tax behaviour of multinational enterprises can indicate much regarding their acceptance of risk and attitude towards tax planning. But how can they trust that multinational companies are complying with the law and want to build a good relationship with tax administrations and society? We focus on tax codes of conduct which are currently used by companies and regulators in an attempt to obtain greater control over economic and social relationships. Corporations publish codes to communicate their standards of ethical behaviour internally and externally - enabling (moral) evaluation by stakeholders. Tax codes of conduct relate to tax risks and substantive and procedural ethical norms. May be tax codes of conduct are a way to meet stakeholder needs with regard to tax in the current highly politicized and mediatised environment.
  • The Effect Of Environmental Performance, Carbon Emissions On Corporate Financial Performance With Code Of Conduct as a Moderating Variable

    Hendriyana Hendriyana; Yvonne Agustine (cita konsultindo, 2023-10-01)
    This study examines the relationship between the issue of environmental performance and carbon emissions on company performance with a code of conduct as a moderating variable. Weather variability in many regions, including Indonesia, has an adverse impact on health in the long term. The strong commitment of the Government of Indonesia has been conveyed in the Paris Agreement and realized with Nationally Determined Contributions (NDC) 29% with its efforts and international support is expected to reduce carbon emissions by 41% in 2030. This commitment is realized by updating Indonesia's NDC by adding the marine and fisheries sector. The effect of environmental performance and Carbon Emissions on the Company's Financial Performance with a moderated Code of Conduct is 49.5%, and 50.5% is influenced by other factors not observed in this study. The Code of Conduct does not have a significant effect directly on the Company's Financial Performance. 
 Develop an operating model of environmental performance in management, and companies can keep the company alive without sacrificing the survival of humanity by reducing these carbon emissions on Earth. This study discusses the difficulties associated with environmental performance, carbon emissions, and codes of conduct in the context of intentional research in management. It offers novel insights into the transformations that firms and management principles and practices should undergo to mitigate irreversible environmental harm.
  • How American Nurses Association Code of Ethics informs genetic/genomic nursing

    Tluczek, Audrey; Twal, Marie E; Beamer, Laura Curr; Burton, Candace W; Darmofal, Leslie; Kracun, Mary; Zanni, Karen L; Turner, Martha (eScholarship, University of California, 2019-08-01)
    Members of the Ethics and Public Policy Committee of the International Society of Nurses in Genetics prepared this article to assist nurses in interpreting the American Nurses Association (2015) Code of Ethics for Nurses with Interpretive Statements (Code) within the context of genetics/genomics. The Code explicates the nursing profession's norms and responsibilities in managing ethical issues. The nearly ubiquitous application of genetic/genomic technologies in healthcare poses unique ethical challenges for nursing. Therefore, authors conducted literature searches that drew from various professional resources to elucidate implications of the code in genetic/genomic nursing practice, education, research, and public policy. We contend that the revised Code coupled with the application of genomic technologies to healthcare creates moral obligations for nurses to continually refresh their knowledge and capacities to translate genetic/genomic research into evidence-based practice, assure the ethical conduct of scientific inquiry, and continually develop or revise national/international guidelines that protect the rights of individuals and populations within the context of genetics/genomics. Thus, nurses have an ethical responsibility to remain knowledgeable about advances in genetics/genomics and incorporate emergent evidence into their work.
  • Codes of conduct and their implementation: the question of legitimacy

    Wolfrum, Rüdiger; et al; Wolfrum, R ( Rüdiger ); et al, ( ); Keller, Helen (Springer, 2008)
  • The value-free ideal in codes of conduct for research integrity

    Ambrosj, Jacopo; Desmond, Hugh; Dierickx, Kris (2023)
    While the debate on values in science focuses on normative questions on the level of the individual (e.g. should researchers try to make their work as value free as possible?), comparatively little attention has been paid to the institutional and professional norms that researchers are expected to follow. To address this knowledge gap, we conduct a content analysis of leading national codes of conduct for research integrity of European countries, and structure our analysis around the question: do these documents allow for researchers to be influenced by “non-epistemic” (moral, cultural, commercial, political, etc.) values or do they prohibit such influence in compliance with the value-free ideal (VFI) of science?
 Our results return a complex picture. On the one hand, codes of conduct consider many non-epistemic values to be a legitimate influence on the decision-making of researchers. On the other, most of these documents include what we call VFI-like positions: passages claiming that researchers should be free and independent from any external influence. This shows that while many research integrity documents do not fully endorse the VFI, they do not reject it and continue to be implicitly influenced by it. This results in internal tensions and underdetermined guidance on non-epistemic values, that may limit some of the uses of research integrity codes, especially for purposes of ethical self-regulation. While codes of conduct cannot be expected to decide how researchers should act in every instance, we do suggest that they acknowledge the challenges of how to integrate non-epistemic values in research in a more explicit fashion.
  • The European Code of Conduct for Research Integrity edition 2023

    ALLEA
    Research est la quête par le biais de connaissances qui ont recours à l’étude, la réflexion, l’observation et l’expérimentation. Les différentes disciplines peuvent de développer la motivation pour accroître notre compréhension de nous-mêmes et du monde dans lequel nous vivons. Par conséquent, « The European Code of Conduct for Research Integrity » s’applique à la recherche dans tous les domaines scientifiques et scolaires.
  • ICOH International Code of Ethics for Occupational Health Professionals : Historical fortune and future perspectives in Italy

    C. Petyx; G. Costa; M. Manno; A. Valenti; I. Iavicoli; C. Petyx; M. Manno; A. Valenti; I. Iavicoli; G. Costa (Mattioli 1885, 2016-12-13)
    The Working Group responsible for the Italian translation of the third edition of the International Code of Ethics, appointed by the President of the International Commission on Occupational Health (ICOH), Dr. Jukka Takala, completed last April the revision work. The final text, already available on the ICOH website, has been printed and distributed by the Italian National Institute for Insurance against Accidents at Work (INAIL) at the 79th National Congress of the Italian Society of Occupational Medicine and Industrial Hygiene (SIMLII), in Rome. The curators of this third Italian edition have accomplished the delicate task of adaptation in Italian, taking into account the specificities of the practice of medicine in the Italian work environment. It involves many professionals with diverse roles and responsibilities in the public and private sectors for safety, hygiene, health and environment in relation to work. More than twenty years after the first Italian edition, we trace the evolution of the ICOH International Code of Ethics, in order to focus its birth, national and international distribution, and continuous improvement as well as its ability to direct the stakeholders towards a participatory prevention model, in a legislative framework that has seen over the past two decades a radical change in the Italian world of work.

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