Corporate Values And Conduct Expectations In The United Kingdom
Value or principle | Expected conduct | Workplace application example | Primary audience | Recommended use |
|---|---|---|---|---|
Integrity | ||||
Honesty | Act truthfully and avoid misleading colleagues, clients or stakeholders. | Do not exaggerate product capabilities in a sales proposal. | All personnel | Policy statement |
Anti-Bribery | Never offer, request, give or accept bribes or improper advantages. | Refuse a supplier payment offered to influence a tender decision. | All personnel, Suppliers | Behavioural standard, Training point |
Integrity, Transparency | ||||
Appropriate Gifts And Hospitality | Give or receive only modest, legitimate and properly approved hospitality. | Record client hospitality in the gifts register before approval. | Employees, Managers, Directors and officers | Behavioural standard |
Integrity, Transparency, Accountability | ||||
Conflict Of Interest Disclosure | Declare personal interests that could influence work decisions. | Tell your manager if a relative works for a shortlisted supplier. | All personnel | Behavioural standard, Management guidance |
Integrity, Accountability | ||||
Directors' Conflicts Of Interest | Avoid unauthorised conflicts between company duties and personal interests. | A director leaves the board discussion before a conflicted decision. | Directors and officers | Policy statement, Management guidance |
Fairness, Integrity | ||||
Fair Dealing | Deal fairly with customers, suppliers, competitors and colleagues. | Do not use false claims to win a customer from a competitor. | All personnel | Policy statement |
Integrity, Accountability | ||||
Anti-Fraud | Do not deceive others or falsify information for gain. | Do not submit inflated expenses or false timesheets. | All personnel | Behavioural standard, Training point |
Transparency, Accountability, Professionalism | ||||
Accurate Records | Create complete, accurate and timely business records. | Record sales revenue only when the transaction is properly supported. | Employees, Managers, Directors and officers | Behavioural standard |
Integrity, Transparency, Accountability | ||||
Financial Integrity | Follow financial controls and report financial information accurately. | Do not approve an invoice without evidence of goods or services. | Managers, Directors and officers, Employees | Management guidance, Behavioural standard |
Transparency, Accountability, Responsibility | ||||
Speaking Up | Raise genuine concerns about wrongdoing, risk or unethical conduct. | Report suspected invoice fraud through the whistleblowing channel. | All personnel | Policy statement, Training point |
Fairness, Accountability, Respect | ||||
Non-Retaliation | Do not victimise anyone for raising a concern in good faith. | Do not exclude a whistleblower from meetings after a protected disclosure. | Managers, All personnel | Policy statement, Management guidance |
Respect, Professionalism | ||||
Respectful Workplace | Treat colleagues with courtesy, dignity and consideration. | Listen without interrupting during a team discussion. | All personnel | Policy statement, Training point |
Respect, Fairness | ||||
Harassment Prevention | Do not engage in unwanted conduct that violates dignity or creates hostility. | Do not make sexual jokes or comments about a colleague's race or religion. | All personnel, Managers | Behavioural standard, Training point |
Respect, Responsibility, Fairness | ||||
Sexual Harassment Prevention | Support reasonable steps to prevent workplace sexual harassment. | A manager acts promptly after hearing repeated sexualised comments. | Managers, Directors and officers, All personnel | Management guidance, Behavioural standard |
Fairness, Respect | ||||
Non-Discrimination | Make decisions without unlawful bias or protected-characteristic discrimination. | Shortlist candidates using role criteria, not age or disability assumptions. | Managers, Employees, All personnel | Behavioural standard, Management guidance |
Respect, Fairness | ||||
Inclusion | Encourage participation and value different perspectives. | Invite quieter colleagues to contribute in a project meeting. | Managers, All personnel | Training point, Policy statement |
Respect, Fairness, Professionalism | ||||
Bullying Prevention | Do not intimidate, undermine, humiliate or misuse power. | Do not repeatedly criticise a colleague in front of the team. | All personnel, Managers | Behavioural standard, Training point |
Fairness, Respect | ||||
Equal Opportunity | Apply recruitment, promotion and development standards consistently and fairly. | Use the same scoring matrix for all interview candidates. | Managers, Directors and officers | Management guidance, Policy statement |
Fairness, Respect, Responsibility | ||||
Reasonable Adjustments | Consider reasonable changes to remove disability-related workplace barriers. | Adjust working hours or equipment for a disabled employee where reasonable. | Managers, Employees | Management guidance |
Accountability, Professionalism | ||||
Ownership Of Decisions | Take responsibility for decisions, actions and outcomes. | A project lead explains delays and agrees corrective actions. | Managers, Directors and officers, Employees | Policy statement, Management guidance |
Accountability, Responsibility, Transparency | ||||
Timely Escalation | Escalate material issues, risks and mistakes promptly. | Tell a manager immediately about a serious customer data error. | All personnel | Behavioural standard, Training point |
Responsibility, Integrity, Accountability | ||||
Legal Compliance | Follow applicable laws, regulations and internal policies. | Check regulatory requirements before launching a regulated product. | All personnel | Policy statement |
Responsibility, Professionalism, Integrity | ||||
Data Protection | Handle personal data lawfully, fairly, securely and for proper purposes. | Do not email customer personal data to an unauthorised recipient. | All personnel, Contractors, Suppliers | Behavioural standard, Training point |
Integrity, Professionalism, Responsibility | ||||
Confidentiality | Protect confidential business, personal and commercial information. | Do not discuss a takeover project in a public place. | All personnel, Contractors, Suppliers | Behavioural standard |
Responsibility, Professionalism | ||||
Information Security | Use systems securely and protect credentials, devices and data. | Use multi-factor authentication and report suspected phishing emails. | All personnel, Contractors | Training point, Behavioural standard |
Responsibility, Professionalism, Accountability | ||||
Acceptable Use Of Company Assets | Use company assets responsibly, lawfully and mainly for business purposes. | Do not install unapproved software on a company laptop. | Employees, Contractors, All personnel | Behavioural standard |
Responsibility, Integrity, Professionalism | ||||
Intellectual Property Protection | Respect company and third-party intellectual property rights. | Do not copy licensed software or reuse protected images without permission. | All personnel, Contractors, Suppliers | Behavioural standard, Training point |
Fairness, Integrity, Responsibility | ||||
Fair Competition | Do not fix prices, rig bids or share sensitive competitor information. | Leave a trade meeting if competitors discuss future pricing. | Employees, Managers, Directors and officers | Training point, Behavioural standard |
Fairness, Respect, Integrity | ||||
Customer Fairness | Treat customers fairly and communicate clearly about products and services. | Explain cancellation terms clearly before a customer signs an agreement. | Employees, Managers | Policy statement, Training point |
Integrity, Transparency, Responsibility | ||||
Responsible Marketing | Ensure marketing is truthful, evidence-based and not misleading. | Keep evidence for environmental or performance claims in adverts. | Employees, Managers, Contractors | Behavioural standard, Training point |
Integrity, Responsibility, Accountability | ||||
Preventing Tax Evasion Facilitation | Do not facilitate tax evasion by customers, suppliers or colleagues. | Reject a request to issue an invoice to disguise the true customer. | All personnel, Suppliers | Behavioural standard, Training point |
Integrity, Responsibility | ||||
Anti-Money Laundering Awareness | Report suspicious transactions and follow due diligence controls. | Escalate unusual payment routing requested by a new customer. | Employees, Managers, Directors and officers | Training point, Behavioural standard |
Responsibility, Integrity, Accountability | ||||
Sanctions Compliance | Follow sanctions screening, restrictions and escalation requirements. | Pause onboarding if a customer matches a sanctions screening alert. | Employees, Managers, Directors and officers | Training point, Management guidance |
Responsibility, Respect, Integrity | ||||
Modern Slavery Prevention | Do not tolerate forced labour, trafficking or exploitative labour practices. | Escalate signs that agency workers are controlled by a third party. | All personnel, Suppliers, Contractors | Policy statement, Behavioural standard |
Responsibility, Fairness, Integrity | ||||
Responsible Sourcing | Choose suppliers using ethical, legal and quality-based criteria. | Assess high-risk suppliers for labour, bribery and safety concerns. | Managers, Suppliers, Employees | Management guidance, Behavioural standard |
Integrity, Responsibility, Professionalism | ||||
Supplier Integrity | Require suppliers to meet ethical, legal and contractual standards. | Include anti-bribery and confidentiality clauses in supplier terms. | Suppliers, Managers | Policy statement, Management guidance |
Responsibility, Respect, Accountability | ||||
Health And Safety | Work safely and protect the health and safety of others. | Report a trip hazard and follow safe equipment procedures. | All personnel, Contractors | Policy statement, Behavioural standard |
Respect, Responsibility | ||||
Employee Wellbeing | Support a working environment that considers stress, workload and wellbeing. | A manager reviews workload when a team member reports stress. | Managers, Employees | Management guidance, Policy statement |
Responsibility, Professionalism | ||||
Fitness For Work | Do not work while impaired by alcohol, drugs or other substances. | Do not operate machinery after taking impairing medication without advice. | All personnel, Contractors | Behavioural standard |
Responsibility, Accountability | ||||
Environmental Responsibility | Reduce waste, use resources responsibly and follow environmental controls. | Dispose of electronic waste through approved recycling processes. | All personnel, Suppliers, Contractors | Policy statement, Training point |
Transparency, Integrity, Responsibility | ||||
Accurate Sustainability Claims | Make environmental claims that are clear, accurate and substantiated. | Do not call a product sustainable without evidence for the claim. | Employees, Managers, Directors and officers | Training point, Behavioural standard |
Transparency, Professionalism, Respect | ||||
Clear Communication | Communicate accurately, clearly and at the right time. | Tell a client promptly about a material delivery delay. | All personnel | Policy statement, Training point |
Professionalism, Accountability | ||||
Competence | Perform work with appropriate skill, care and preparation. | Seek review before advising on an unfamiliar regulated issue. | All personnel | Policy statement, Training point |
Professionalism, Respect | ||||
Professional Conduct | Behave in a manner that protects trust in the organisation. | Use respectful language in emails, meetings and customer calls. | All personnel | Behavioural standard |
Accountability, Fairness, Respect | ||||
Responsible Use Of Authority | Use management authority fairly and for legitimate business purposes. | Do not allocate poor shifts to punish someone for raising concerns. | Managers, Directors and officers | Management guidance |
Fairness, Accountability, Respect | ||||
Fair Performance Management | Set clear objectives and address performance consistently and evidenceably. | Give specific feedback and time to improve before formal action. | Managers, Employees | Management guidance |
Fairness, Accountability, Transparency | ||||
Fair Investigations | Investigate concerns impartially, promptly and with appropriate confidentiality. | Separate the investigator from the person deciding disciplinary action. | Managers, Directors and officers | Management guidance |
Fairness, Accountability | ||||
Procedural Fairness | Apply disciplinary and grievance processes consistently and fairly. | Give an employee the chance to respond before a disciplinary decision. | Managers, Employees | Management guidance, Behavioural standard |
Transparency, Integrity, Responsibility | ||||
Political Neutrality | Keep personal political activity separate from company business. | Do not use company email to promote a political campaign. | All personnel, Directors and officers | Behavioural standard, Policy statement |
Integrity, Transparency, Responsibility | ||||
Responsible Donations And Sponsorship | Approve donations and sponsorships through proper controls. | Check a charity donation is not linked to winning a contract. | Managers, Directors and officers, Employees | Management guidance, Behavioural standard |
Professionalism, Responsibility, Respect | ||||
Responsible Social Media Use | Use social media without harming confidentiality, respect or reputation. | Do not post confidential client details or abusive comments online. | All personnel | Training point, Behavioural standard |
Transparency, Professionalism, Accountability | ||||
Authorised Public Communications | Make public statements only when authorised and properly briefed. | Refer a journalist's enquiry to the communications team. | All personnel, Directors and officers | Behavioural standard |
Integrity, Transparency, Responsibility | ||||
Inside Information Protection | Do not misuse non-public price-sensitive information. | Do not trade shares after learning confidential acquisition plans. | Directors and officers, Employees, Contractors | Training point, Behavioural standard |
Accountability, Responsibility, Professionalism | ||||
Records Retention | Keep records for required periods and dispose of them securely. | Do not delete records subject to a legal hold or investigation. | All personnel | Behavioural standard, Training point |
Responsibility, Accountability, Professionalism | ||||
Privacy By Design | Build privacy controls into projects that use personal data. | Complete a data protection impact assessment for high-risk processing. | Managers, Employees, Contractors | Management guidance, Training point |
Accountability, Transparency, Responsibility | ||||
Incident Reporting | Report security, safety, legal and ethical incidents promptly. | Report a lost laptop immediately to IT and your manager. | All personnel, Contractors | Behavioural standard, Training point |
Accountability, Transparency, Integrity | ||||
Cooperation With Reviews | Cooperate honestly with audits, investigations and regulatory enquiries. | Provide requested documents without alteration or concealment. | All personnel, Directors and officers | Behavioural standard, Management guidance |
Accountability, Integrity, Responsibility | ||||
Ethical Leadership | Set a visible example of ethical conduct and sound judgement. | Leaders decline improper hospitality even where commercially tempting. | Directors and officers, Managers | Policy statement, Management guidance |
Responsibility, Accountability, Integrity | ||||
Values-Led Culture | Promote decisions consistent with the organisation's stated values. | A manager rewards ethical escalation, not only revenue results. | Directors and officers, Managers | Management guidance, Policy statement |
Responsibility, Accountability, Professionalism | ||||
Responsible Use Of AI And Technology | Use AI and technology lawfully, securely and with human oversight. | Check AI-generated client advice before sending it externally. | All personnel, Contractors | Training point, Behavioural standard |
Respect, Responsibility, Integrity | ||||
Respect For Human Rights | Respect human rights across operations and business relationships. | Assess supplier risks in countries or sectors with labour exploitation concerns. | Directors and officers, Managers, Suppliers | Policy statement, Management guidance |
Responsibility, Respect, Accountability | ||||
Safeguarding | Protect children and vulnerable adults where work creates safeguarding risk. | Report a safeguarding concern raised during service delivery immediately. | Employees, Managers, Contractors | Policy statement, Training point |
Fairness, Integrity, Accountability | ||||
No Favouritism | Do not give unfair advantage to friends, relatives or close contacts. | Exclude yourself from interviewing a close friend for a role. | Managers, Employees, Directors and officers | Behavioural standard, Management guidance |
Integrity, Accountability, Professionalism | ||||
Timekeeping Integrity | Record working time, leave and attendance honestly. | Do not ask a colleague to clock in on your behalf. | Employees, Contractors, Managers | Behavioural standard |
Integrity, Accountability, Transparency | ||||
Expense And Procurement Integrity | Claim and approve only genuine, reasonable and properly evidenced costs. | Attach receipts and business reasons to travel expense claims. | All personnel, Managers | Behavioural standard, Management guidance |
Professionalism, Accountability, Responsibility | ||||
Responsible Remote Working | Work remotely securely, productively and in line with role expectations. | Take calls privately when discussing confidential client matters at home. | Employees, Managers, Contractors | Behavioural standard, Training point |
Fairness, Respect, Accountability | ||||
Fair Work Allocation | Allocate work fairly, realistically and with regard to capability. | Avoid repeatedly giving unpopular tasks to the same employee without reason. | Managers | Management guidance |
Transparency, Respect, Accountability | ||||
Constructive Challenge | Challenge decisions respectfully where risks or ethical issues arise. | Ask for evidence before approving a high-risk supplier appointment. | All personnel, Managers, Directors and officers | Training point, Management guidance |
Transparency, Integrity, Accountability | ||||
Regulatory Candour | Engage with regulators honestly, accurately and through authorised channels. | Do not conceal relevant facts during a regulatory inspection. | Directors and officers, Managers, Employees | Management guidance, Behavioural standard |
Accountability, Integrity, Transparency | ||||
Document Preservation | Preserve relevant records when disputes, audits or investigations arise. | Stop routine deletion after receiving a legal hold notice. | All personnel, Managers, Directors and officers | Behavioural standard, Training point |
Fairness, Integrity, Responsibility | ||||
Competitor Information Boundaries | Avoid exchanging commercially sensitive information with competitors. | Do not share future pricing or customer allocation plans at an industry event. | Employees, Managers, Directors and officers | Training point |
Responsibility, Respect | ||||
Community Responsibility | Consider the impact of business decisions on local communities. | Plan site works to minimise disruption to neighbouring businesses. | Managers, Directors and officers, Employees | Policy statement, Management guidance |
Respect, Fairness, Responsibility | ||||
Accessibility | Make services, information and workplaces accessible where reasonably possible. | Provide meeting materials in an accessible format when requested. | Managers, Employees, Contractors | Policy statement, Training point |
Transparency, Accountability, Professionalism | ||||
Decision Rationale | Record the reasons for significant decisions and approvals. | Document why a sole-source supplier was selected. | Managers, Directors and officers | Management guidance |
Accountability, Integrity, Responsibility | ||||
Responsible Use Of Company Funds | Spend company money prudently, authorisedly and for legitimate purposes. | Obtain approval before committing spend above delegated authority. | Employees, Managers, Directors and officers | Behavioural standard, Management guidance |
Accountability, Professionalism, Responsibility | ||||
Delegated Authority | Act within approved authority limits and approval processes. | Do not sign a supplier contract above your approval threshold. | Employees, Managers, Directors and officers | Behavioural standard, Management guidance |
Transparency, Accountability, Integrity | ||||
Openness About Mistakes | Acknowledge mistakes promptly and help remedy their impact. | Tell a client and manager when an incorrect report has been sent. | All personnel | Training point, Policy statement |
Respect, Fairness, Accountability | ||||
Respectful Complaint Handling | Handle complaints seriously, respectfully and without prejudgement. | A manager listens to a grievance before forming conclusions. | Managers, Employees | Management guidance, Training point |
What Should A UK Code Of Conduct And Ethics Cover?
A strong UK code of conduct should translate corporate values into clear day-to-day expectations covering integrity, respect, accountability, fairness, transparency, professionalism and responsibility. It should address higher-risk areas such as bribery, conflicts of interest, discrimination, harassment, whistleblowing, data protection, health and safety, competition law, modern slavery, financial reporting and misuse of company assets.
Which Conduct Standards Are Legally Sensitive In The UK?
Some values-based expectations overlap with UK legal duties. Anti-bribery expectations should reflect the Bribery Act 2010, equality and harassment standards should reflect the Equality Act 2010, data handling rules should align with the Data Protection Act 2018 and UK GDPR, and workplace safety expectations should reflect the Health and Safety at Work etc. Act 1974. These topics usually need more precise wording than general values statements.
How Should Corporate Values Be Used In A Policy?
Values should be split between policy statements, behavioural standards, training points and management guidance. Policy statements set the organisation's commitments; behavioural standards tell personnel what to do; training points support judgement in grey areas; and management guidance helps leaders apply standards consistently.
Who Should The Conduct Expectations Apply To?
Most expectations should apply to all personnel, including employees, contractors, directors and officers. Some standards need targeted wording: directors and officers need duties on conflicts, governance and financial integrity; managers need expectations on fair treatment and reporting culture; suppliers need standards on bribery, modern slavery, confidentiality, data protection and responsible sourcing.

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