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L’intégrité des administrateurs de sociétés | Une valeur de base universelle

21 mai 2013

Vous trouverez, ci-dessous les grandes lignes d’un excellent article commandité par Deloitte et publié aujourd’hui dans le Wall Street Journal. L’article traite de plusieurs thèmes relatifs à l’intégrité au niveau du conseil, notamment l’intégrité comme valeur fondamentale, les effets de la dénonciation, un modèle de surveillance de l’intégrité, les principes d’une gouvernance efficace de C.A.

C’est une lecture recommandée pour tout administrateur de sociétés.

Integrity in the Boardroom: What Does It Really Mean?

Integrity is critical to an organization’s culture and a requirement for effective dynamics in the boardroom. In view of recent headlines, a valid question is: What is integrity? Merriam-Webster defines integrity as “firm adherence to a code of especially moral or artistic values.” This, in turn, raises the question: Whose values? An individual’s? The organization’s? Society’s? All of these?

An effective board is concerned about integrity inside and outside the boardroom. It leads by example. The board plays a role in working with the CEO to help set the ethical tenor for the organization. It also promotes and monitors compliance with laws, regulations and organizational policies. Integrity in the boardroom is based on factors such as organizational values, the need to uphold the board’s fiduciary responsibilities and a willingness to be accountable.

English: Integrated boardroom designed and ins...

English: Integrated boardroom designed and installed by EDG in 2003. (Photo credit: Wikipedia)

A commitment to performance with integrity is widely recognized as a “must have” in organizations, yet many people and organizations struggle to put this ideal into practice. Board governance structures and practices should promote a corporate culture of integrity and ethics, coupled with corporate, environmental and social responsibility. The board should help to build trust and long-term relationships with shareholders, customers, regulators and employees.

The board’s role in maintaining integrity includes working with the CEO to establish the right tone at the top, understanding compliance requirements and establishing expectations for senior management, which then cascade to the entire organization. In addition, the board holds senior management accountable for meeting such expectations.

J’ai retenu les cinq principes de base suivants pour une gouvernance efficace du Conseil :

Integrity is critical to an organization’s sustained reputation and results. Effective boards help set the ethical tone for the entire organization and actively participate in programs designed to promote appropriate behavior with regard to compliance, integrity and ethics. A proactive role in continually setting standards and monitoring integrity is an effective way to guide an organization to improved principles, values and growth. Following are five principles for improving integrity in the boardroom:

1. Be active. The board should be informed about the organization and vigorous in management oversight.

2. Provide organizational leadership. The board, working with management, should set the organization’s strategic direction, review financial objectives and establish a strong ethical tone.

3. Comply with laws, regulations and ethics policies. The board should confirm that procedures and practices are in place to prevent and detect illegal or unethical conduct and to permit appropriate and timely action should such conduct occur.

4. Be informed, be transparent and listen. The board should take steps to confirm that management discloses fair, complete, accurate and timely information and that the organization maintains a two-way communication channel with the board.

5. Engage in continuous monitoring. The board should establish and review metrics related to ethical reporting and violations and remain aware of new developments in corporate governance that can help improve practices and procedures.

Autres ressources d’intérêt :

The Board’s Role in Managing Risk and Corporate Governance

10 Ways to Measure the Tone at the Top

2012 Board Practices Report: Providing Insight into the Shape of Things to Come

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