6.7. Codes of Ethics and Conduct


An organisation’s code of ethics along with the anti-corruption policy are the main anti-corruption tools in the organisation.

A code of ethics is a document, which defines the principle behavioural provisions and sets the ethical requirements for all persons related to the organisation (administration, employees, consultants, representatives, etc.).

A code of conduct is a document which defines the behaviour of the employees of  the organisation in various situations (for example, in case of being  offered the proposal of corruptive nature or upon the receipt of a gift of prohibited  value, or in case of noticing a colleague abusing his / her office, etc.).

The introduction of a code of ethics usually provides the main principles and provisions of ethical behaviour, explanation on what the organisation expects by such statement, presentation and explanation of the values, mission and vision of the organisation.

Each organisation must choose the aspects suitable for it, shorten or supplement them with particularities of the specific activity. The obligations can also be personalised: “I” understand and oblige, not "we" and not the "company".


The preparation of a code of ethics must include the following:

  • its purpose;
  • its objectives;
  • its target group(s) of users;
  • its main principles (individual principles could be explained in more detail and in more detailed definition).


A code of ethics shall be approved by the supreme management body in the organisation. This can be the board, council, shareholders, and director/head of the organisation.

The implementation of the ethical provisions is ensured by employees or a responsible reporting person, council formed or authorised unit in the organisation.

An example of a code of ethics is available in Annex No. 2 to the Handbook.

It should be noted that a number of Lithuanian business organisations already have their codes of ethics, which could be also used as an example in preparation of this document in own organisation[79].

It is advisable that a code of ethics[80] contains specific, most common situations in the organisation and examples on how should   the organisation's employees behave in them.

A code of ethics is more effective, when it is made public (for example, by posting on the website of the organisation) and placed among other documents relevant for the organisation, such as, for example: the organisation's anti-corruption policy, articles of association, s mission, vision, objectives and values of the organisation.

[79] Teo LT AB,available on the website: https://www.teo.lt/node/1110

Lietuvos reklamos biuras. available on the website: http://www.reklamosbiuras.lt/download.php?file_id=42 

Delfi, available on the website: http://www.delfi.lt/news/ringas/lit/delfi-pristato-savo-etikos-kodeksa.d?id=62344011 

Lietuvos kredito unijos. available on the website: http://lku.lt/apie-mus/etikos-kodeksas/ 

Lithuanian Business Confederation, available on the website: http://www.lvk.lt/lt/tiekeju-etikos-kodeksas-viesuosiuose-pirkimuose 

UAB "Kelprojektas", available on the website: http://www.stt.lt/documents/naujienos_2014/Kelprojektas_Etikos_kodeksas_1.pdf 

Mykolas Romeris University, available on the website: http://www.mruni.eu/lt/universitetas/apie_mru/dokumentai/etikos_kodeksas/ 
[80] http://www.stt.lt/files/mokmedziaga/CD3/CD3_3/files/_teises_aktai/_lietuvos/Lietuvos%20nacionalines%20kovos%20su%20korupcija%20programos%20perziura/II.%20Elgesio%20kodeksai.pdf