Which would LEAST LIKELY be included in a corporate code of ethics?

A corporate code of ethics serves as a guiding framework that outlines the values and ethical principles of an organization, establishing expectations for behavior amongst all employees and stakeholders. The inclusion of provisions aimed at fostering an ethical workplace is paramount to maintaining integrity, accountability, and a positive corporate culture.

A corporate code of ethics typically includes comprehensive coverage to ensure it applies to all employees at every level, including the CEO and Treasurer. Omitting certain individuals from the code would undermine its effectiveness and integrity, creating a perception of a double standard. Exempting the highest levels of management from ethical scrutiny could lead to conflicts of interest, decreased trust among employees, and potential legal or reputational issues for the organization.

In contrast, whistleblower provisions are critical for encouraging employees to report unethical behavior without fear of retaliation, while prohibitions on conflicts of interest help to foster trust within the organization. Establishing goals for promoting human dignity aligns with contemporary values around corporate social responsibility and employee engagement. Therefore, the least likely item to be included would be one that suggests exemptions for certain high-ranking employees, as it contradicts the fundamental purpose of a corporate code of ethics.