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Module 1 of 6 · SGE 21 · Block 1

Organizational governance and ethics

The first block of SGE 21 requires a governing body responsible for ethical policy and a code of conduct known throughout the organization.

Content reviewed on

Ethical management policy

A formal commitment from leadership to ethics and social responsibility, communicated across the organization.

Code of conduct

A document setting out the ethical principles and expected behavior standards for employees and management.

Query and whistleblowing channel

An accessible channel to raise ethical concerns or report breaches, with confidentiality guarantees.

What an auditor usually asks for

  • Ethical management policy approved by leadership
  • Code of conduct communicated to staff
  • Query and whistleblowing channel operational
  • Ethics and compliance officer appointed

How to cover this block in Kimobox

  1. 1Document the ethics policy and code of conduct as controlled documents.
  2. 2Enable Kimobox's whistleblowing channel for ethical queries.
  3. 3Log the appointment of the ethics officer.

The code of conduct and whistleblowing channel sit in the same system as the rest of the documentation.

See Kimobox's quality portal

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. SGE 21 standard, ethical and socially responsible management system Foretica · 2017 version
  2. ISO 26000:2010 — Guidance on social responsibility ISO · 2010 ed.
  3. Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022
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