To develop ethical guidelines, it can be advantageous to understand the risk of reprehensible conditions occurring within the organization. The purpose is to maintain good attitudes, correct behavior, and prevent the occurrence of reprehensible conditions.
Ethical guidelines should be made available to everyone performing work in the company, including permanent, temporary employees, students, and others affiliated with the organization. The ethical guidelines can outline the consequences that will occur if one violates the company's ethical guidelines, laws and regulations, and ethical norms that have broad support in society. In the ethical guidelines, it is common to illuminate how employees should relate to:
- Social responsibility
- Health and safety
- Discrimination
- Substance abuse
- Duty to inform
- Conflicts of interest and impartiality
- Confidentiality and discretion
- Securing information
- Integrity and responsibility
- Company assets and private use of them
- Whistleblowing
- Reactions to breaches of the guidelines