The Role of Codes of Ethics and the Prevention of Conflicts of Interest in the Fight Against Corruption
Table 2 : The main values of codes of ethics and their philosophical underpinnings
Philosophical values
Truth
Coherence Honor Independence
Source : Hervé Boullanger
Practical values
Transparency ( decisions , accounts , interests , etc .) but conversely respect for secrecy ( professional reserve and discretion )
Congruence between values and behaviors Integrity , righteousness , probity , exemplarity Impartiality Humanism Respect for people ( fight against discrimination and harassment ) Teamwork Attention Responsibility Skills
Conviviality Tact , listening , compassion , kindness , courtesy Customer focus , quality requirements , performance , value creation Training , professionalism
Alongside other integrity violations that may occur in the professional context ( tax delinquency , fraud , scams , money laundering , harassment , abuse of corporate assets , etc .), corruption is one of the main risks that codes of ethics are intended to prevent .
1.3 Preventing Conflicts of Interest : Commitment to Independence
As noted above , independence ( i . e ., neutrality and impartiality ) is a central value of codes of ethics . The prevention of conflicts of interest is intended to ensure that this independence is present when an authority takes “ an act of office ” or exercises “ its mission ” or “ mandate .” It takes into account opposing interests , when one of them could affect the motivation to act on others ( i . e ., compromise its objectivity , impartiality ), or at least give the impression of doing so ( this is referred to as the appearance of conflict of interest ). It is necessary in any human activity and is widespread in certain professional sectors ( medical professions , regulated professions , consulting , coaching , etc .).
In the public sector , it is by definition the antidote to corruption , which is the most successful form of conflict of interest , i . e ., the form in which the decision-maker makes a profit from it , i . e ., “ directly or indirectly , offers , promises , gifts , presents or advantages of any kind .” 9 Under the qualification of influence peddling or illegal taking of interests , the conflict of interest then enters into the framework of the crime of corruption .
9 Penal Code , 433.1
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