Acting within the framework of laws and regulations with inventive use of professional expertise. A characteristic of an organisation with high business integrity is that it acts to prevent conflicts of interest, corruption, fraud, violations of the law and/or other acts that are socially undesirable.

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Changes in accounting policies (Chapter 10)

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Works Council

Organisations with a workforce of 50 employees or more must have a works council (WoCo). A…

Whistleblower policy

A whistleblower exposes malpractice in an organisation. Employers with a workforce of 50 or more must…

Tone at the top

Is the behaviour and attitude of top management, including the board and supervisory body of an…

Supervisory director

Oversees an organisation’s policies and implementation of policies on behalf of shareholders and the stakeholder. A…