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PETER MONTAGNON TRIBUTE

Peter Montagnon, former journalist, longtime editor of the Hawkamah Journal, and a global leader in corporate governance and business ethics, died in June in Britain at the age of 69. This edition, with its focus on ethics, is dedicated to his memory.

ETHICS AND RISK MANAGEMENT

An ethical business could be considered as one that applies ethical values to their behaviour, and therein lies a multitude of interpretations. In short, ethics is subjective.

ETHICS IN EXTERNAL AUDIT – LESSONS LEARNED FROM CURRENT AND PAST PROBLEMS

The interest in the code appears to be its comedic value – the idea that a company which behaved so egregiously could even have a code of ethics seemed laughable. Many books and articles on Enron that have since been published are consistent in highlighti

WHISTLEBLOWING BEST PRACTICES

Whistleblowing took center stage across the world in economies and politics during the early 2000s. As a testament to the significance of whistleblowing, Time Magazine named three whistleblowers as its people of the year ENRON’s Sherron Watkins, WorldCom’

DEVELOPING A CODE OF ETHICS

Codes of ethics have long been a feature of corporate life, particularly in regulated entities. However, reported ethical malpractice among some of the companies does not seem to be abating.

THE COMPANY SECRETARY’S ROLE IN CORPORATE ETHICS

The board is the ultimate custodian of corporate culture in an organization and has a responsibility to set the appropriate tone from the top. But the company secretary is often seen as the individual who has responsibility for ensuring that the board act

CORPORATE ETHICS IN A DIGITAL AGE

The growing reliance on data and the integration of AI into business activity has thrown up some large challenges for governance. Boards not only have to manage a new set of risks and opportunities – they have to do so in a world that is rapidly changing

LEADERSHIP AND THE CHALLENGE OF EMBEDDING VALUES IN A GLOBAL CORPORATION

Values should underpin and guide the behaviour which underpins compliance with mere rules.