ABSTRACT
Each individual has a personal code, albeit an unwritten one. Just like individuals, each organisation also has a code. Each organisation, for example, has values and norms. Often the reasons why companies develop a code are concrete. It can be prompted by: general societal developments; internal company developments; and/or pressure from stakeholders. With secularisation, individualisation and the removal of traditional religious and sociopolitical barriers, institutions such as the government and church have lost much of the moral authority they once enjoyed in society. In many countries, administrators of justice increasingly scrutinise companies on the measures they have taken to prevent, detect and repress illegal conduct Companies are often negatively portrayed in the news and explicitly requested to prevent incidents from occurring. When companies grow, recruit more staff and become more diverse in their composition, the need for a shared frame of reference increases.
