For example such a document would state how that businesses employees are expected to treat their customers. It would include guidelines on how employees will treat each other. And yes, you might expect such statements as “employees are to treat each other with respect” would be a “given” and yet I contend those statements need to be in writing and every employee acknowledge that that is one of the standards of conduct.

With that as a premise, what elements should all business “ethical standards statements” include? That is, what elements would you say are universal, recognizing that each will need to be tailored to the specific business and industry? For example I might start with “This business will deal in strict honesty with our customers, our vendors and our employees.”

Paul:  Jim, it seems to me you have not only stated your expectations but have answered your own questions as well. So, instead of my responding directly, let me suggest a few more things to consider.

1. Any existing business already has a culture, which expresses its values. It is seen every time a transaction takes place whether within the firm among employees or as the firm interacts with customers and other stakeholders.
2. Any business which wants to take ethics seriously and articulate its values will need to make a commitment to this and dedicate time and other resources to making it happen just as it does with any other aspect of the firm’s operations.
3. There is plenty of help available for those who really want it.
4. In addition to the great number of books and articles on business ethics there are business ethics courses available from local and area colleges and universities as well as online at both the undergraduate and graduate level.
5. Engaging a consultant to do an ethics audit in much the same way a firm hires an accounting firm to do a fiscal audit may someday be considered a justified business expense, not a frill.
6. Contact firms who have made ethics a priority in both personnel and programs to learn what is involved. I am impressed with the work Weyerhaeuser has done. Nancy Thomas-Moore, a Central Kitsap High School graduate, is in charge of their program. If you would like a copy of their 6th Edition code of ethics “Our Reputation: a Shared Responsibility”, contact Jeff Conner at jconner@precisiondirect.com. Upon request, you will receive a beautiful and useful brochure titled: “Our Reputation: a Shared Responsibility. Code of Ethics, 6th edition.”
7. Get all the members of the business together in a retreat devoted exclusively to exploring the firm’s ethical climate and formulating basic ethical statements including a code of ethics and policy and procedure guidelines.
8. Select the most astute and dedicated workers from all levels and form a task group to tackle this task on company time and with the resources to make it worthwhile.
9. Appoint an ethics officer — several large firms now have vice presidential level officers in charge of their ethics programs — to develop, give direction to, and maintain the ethical focus of the firm. Even a small business can profit from empowering one of its members as its ethics officer

   Jim, we have run out of room and will have to postpone the checklist of “universals,” In the meantime you may want to check out the Josephson Institute’s website at www.josephsoninstitute.org for “Six Pillars of Character” and “Ten Core Values.”
   Jim:  What a great resource list! I must admit that I am remiss in requesting the booklet you suggest, but I am going to do so right now. I am also going to begin the process of formalizing an ethics, or standards of conduct program in my own small business. While we certainly have set ethical standards, and have even put some of them in writing, it is not on the level you recommend. Yet! I’ll let you know how it goes.