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Every culture promotes an ethical way of living, guided by a code of ethics. Values, derived from society and culture, define our concepts of good, bad, right, and wrong. Principles apply these values to specific situations, forming ethical actions. Managerial support, especially from top management, is crucial for the effectiveness of a code of ethics. Personal responsibility entails accountability for one's actions, necessitating clear consequences for employees who violate the code. Additionally, compliance with relevant laws and industry regulations is essential in maintaining an ethical framework, as ethical leadership influences employee performance.