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Code of Ethics

昨日の続きです。

サーベンスオクスレー法は企業に対して、CFO等が遵守すべき倫理規定があるかどうかを開示し、ない場合はその理由を記載することを規定しています。

SEC. 406. CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS.

(a) CODE OF ETHICS DISCLOSURE.—The Commission shall issuerules to require each issuer, together with periodic reports required pursuant to section 13(a) or 15(d) of the Securities Exchange Act of 1934, to disclose whether or not, and if not, the reason therefor, such issuer has adopted a code of ethics for senior financial officers,applicable to its principal financial officer and comptroller or principal accounting officer, or persons performing similar functions.

法律を踏まえ、SECでは、code of ethicsの定義を以下の通りとしています。

c. Final Definition of "Code of Ethics"

The final rule defines the term "code of ethics" as written standards that are reasonably designed to deter wrongdoing and to promote:

-Honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;

-Full, fair, accurate, timely, and understandable disclosure in reports and documents that a registrant files with, or submits to, the Commission and in other public communications made by the registrant;

-Compliance with applicable governmental laws, rules and regulations;

-The prompt internal reporting to an appropriate person or persons identified in the code of violations of the code; and

-Accountability for adherence to the code.

まあ、「倫理規定」ですので、これでもかとばかり美辞麗句が並んでおります。

では、ディスクロージャー模範生のソニーはどのような開示をしているでしょうか。

Item 16B. Code of Ethics

Sony has adopted a code of ethics, as defined in Item 16B of Form 20-F under the Securities Exchange Act of 1934, as amended. The code of ethics applies to Sony’s chief executive officer, chief financial officer, chief accounting officer and persons performing similar functions, as well as to directors and all other officers and employees of Sony Group, as defined in the code of ethics. The code of ethics is available at http://www.sony.net/SonyInfo/Environment/management/code/pdf/code of conduct.pdf

リンクをたどってみると確かにあります。9頁。長いか短いかの判断はいろいろあるでしょう。2003年5月に採択されたようですから、ソニーさんといえども法律ができて初めて対応したという状況のようです。

トヨタはどうでしょう。

16.B CODE OF ETHICS

Toyota has adopted a code of ethics that applies to its directors and managing officers, including its principal executive officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions. A copy of Toyota’s code of ethics was filed as an exhibit to the annual report on Form 20-F for the year ended March 31, 2003 and is incorporated herein by reference.

昨年のForm20-Fに添付されている、すなわち昨年から開示しているということのようです。探してみるとこちらにありました。これも2003年6月採択とのことです。

あまり面白くありませんでしたね。まあ、ご紹介ということで。

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