ABSTRACT

This chapter focuses on the concrete measures and activities that can be employed to give content to these guidelines. It is useful to keep in mind that the link between all these measures is leadership. The measures and activities are subdivided into three clusters: communication; human resources policy; and other measures. The code can be put on the agenda of the works council, the supervisory board, the shareholders meeting and consultations with consumers and non-governmental organisations. Managers and employees in high-risk functions can—perhaps periodically—be screened on the code. A code provides criteria with reference to which performance can be discussed and assessed. A functionary can be appointed who bears specific responsibility for a particular topic that is covered in the code. The code can include in contracts with stakeholders. The chapter concludes with a short discussion on monitoring the effectiveness of a code. The business code can be the basis for internal accounting and for external accounting.