managers at all levels take responsibility for code awareness and implementation among their staff, ethical values are incorporated into corporate strategy and the organisation regularly reports on their ethical performance the Board should endorse and support the ethics policy and top-managers should set an example with their own behaviour the organisation should ensure that employees can make enquiries on ethical issues, raise concerns and report misconduct, for example, through an internal or external speak-up line. organisations should monitor the effectiveness of their ethics policy and review the policy regularly. Q Can companies achieve accreditation for their ethics? A Companies are coming under greater pressure to address and be seen to address social, environmental and ethical issues. In response, some look for external standards and verification. The IBE does not offer accreditation, but the IBE's 2002 publication Demonstrating Corporate Values - Which Standard for Your Company? explores a range of external standards and the pros and cons of each approach. A list of selected standards and guidelines can be found by clicking here . In 'Living Up To Our Values: developing ethical assurance' (2006), the IBE suggests that organisations begin by assuring their ethical performance against the standards set by their own code of ethics. Q Who in a company is responsible for business ethics? A The responsibility for the company's ethical policies and/or ethics code may rest with a human resources department, company secretary, CSR manager, risk manager, compliance officer or internal auditor. Increasingly, organisations are establishing responsibility at board