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instituting communication systems to help employees report incidents

                            of unethical behavior.


                       (iv)  Involving employees at all levels: It is the employees at different levels

                       who implement ethics policies to make ethical business a reality. Therefore,

                       their  involvement  in  ethics  programmes  becomes  a  must.  For  example,

                       small groups of employees can be formed to discuss the important ethics


                       policies  of  firms  and  examine  attitudes  of  employees  towards  these

                       policies.

                     (iv)    Measuring results: Although it is difficult to accurately measure the

                            end  results  of  ethics  programmes,  the  firms  can  certainly  audit  to

                            monitor  compliance  with  ethical  standards.  The  top  management


                            team and other employees should then discuss the results for further

                            course of action.
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