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Устойчивый штамп из корпоративного лексикона. Встречается также вариация tone of the top.

Два значения термина, по сути, повторяющих друг друга:

1. Этический климат (этическая атмосфера, этическая обстановка, этическая практика) в организации (задаваемый/определяемый высшим руководством).
2. Генеральная (этическая) линия поведения высшего руководства.


То есть это практически реализуемые в повседневной деятельности поведение, принципы, отношение (и так далее) высшего руководства в части любых вопросов с этической точки зрения.


Примеры этических пар, гиперболизировано иллюстрирующие термин на “бытовом” уровне: 1) воруй – не воруй (гендир говорит “не воруй!”, а сам тырит “по мелочи”); 2) всё для клиента / клиент – лох. И так далее. Сотрудники не слушают то, что говорят руководители, они смотрят, что они делают, и принимают такую модель поведения за повседневное правило, но на своем, нижележащем уровне ответственности.



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Note added at 15 hrs (2014-05-17 03:31:24 GMT)
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Ещё варианты:
Этические стандарты поведения (высшего руководства). Кодекс этики (Code of Conduct).



Аргументация:

TONE AT THE TOP Definition
TONE AT THE TOP refers to how an organization's leadership creates the tone at the top - an ethical (or unethical) atmosphere in the workplace. Management's tone has a trickle-down effect on employees. If top managers uphold ethics and integrity so will employees. But if upper management appears unconcerned with ethics and focuses solely on the bottom line, employees will be more prone to commit fraud and feel that ethical conduct isn't a priority. In short, employees will follow the examples of their bosses
http://www.ventureline.com/accounting-glossary/T/tone-at-the...




tone at the top
The environment an organization’s senior executives create by clearly communicating expectations to employees and other stakeholders,...
www.erm-strategies.com/erm-glossary/




What is the “Tone at the Top”?

“Tone at the Top” is a term that is used to define management’s leadership and commitment towards openness, honesty, integrity, and ethical behavior. It is the most important component of the control environment. The tone at the top is set by all levels of management and has a trickle-down effect on all employees of the University. If the tone set by management upholds honesty, integrity and ethics, employees are more likely to uphold those same values.
Lead By Example:
Setting the proper tone starts with managers at all levels leading by example and with integrity. Leaders should demonstrate through their own actions their commitment to honesty, ethical strength, reliability, and fairness. Management cannot act without these qualities and expect others in the University to behave differently.
Communicating and Promoting Ethics and Values:
Management must clearly communicate its ethics and values throughout the area they manage. These values could be communicated formally through written codes of conduct and policies, staff meetings, memos, etc or informally during day to day operations.
Reporting:
Another step management must take is to create a path for employees who are witnessing unethical behavior to be able to report such behavior. Employees are responsible to report such activity to management and should feel safe from retaliation. Managers should make their employees aware of the University Reporting Line (contact IAAS).
Reward Integrity:
Management within the University should always reward employees who demonstrate honesty and integrity. Doing so will help communicate management’s commitment to this behavior and will encourage others to act in the same fashion. This will promote integrity within the University and have a positive influence on others.
http://internalaudit.boisestate.edu/internalcontroltone/