A strong Code of Conduct establishes ethical behavior, aligns with ESG criteria, and reflects organizational values. It should include elements such as environmental stewardship, social responsibility, and corporate governance. Implementation requires active enforcement, training, and monitoring. When reporting on the Code of Conduct, provide examples of implementation, compliance checks, and any corrective actions taken. Highlight certifications or acknowledgments received. A comprehensive, transparent, and well-reported Code of Conduct enhances ESG scores and solidifies the organization's reputation as ethical and responsible.