IntroductionCorporate ethics have become increasingly important in recent years. The American idea of ​​business had become more negative due to the scandals of the early 1990s. Due to growing public outcry, it is more important than ever to have an enforced code of ethics or CofE. Currently the organization I work for, PBC, does not have a code of ethics. There are many important ideas that need to be implemented in a CofE for my organization to ensure ethical behavior from every employee. I will develop an ethics plan that will be adopted by my organization and provide evidence as to why this is included in my code of ethics. Organizational Structure The management company I work for is the most decentralized organization of all the organizations I have worked for in the past. In a decentralized organization, decisions are delegated up to the top of the organization (Ferrell, Fraedrich, & Ferrell, 2011). In my company all decisions are left to me, as the only people above me are my owners. Since I work with a decentralized organization, the ethics program is even more important. One author linked organization size to the risk of unethical behavior and found that the smaller the company, the more flexible it sees both extremes of high ethical behavior and low ethical behavior (Schminke, 2001). When I recently took over the community, the lack of an ethics program became an obstacle to overcome. The previous manager did several unethical things. Since there is no one to supervise me and my staff when it comes to ethical decisions, it is even more important to have a solid ethics program. Within the management company I work for we have both formalities and... half of the paper....... C., Fraedrich, J., & Ferrell, L. (2011). Business Ethics: Ethical Decision Making and Cases 8th ed. Mason, OH: South-Western Cengage Learning.McNamara, C. (n.d.). Complete Guide to Ethical Management: An Ethical Toolkit for Managers. Retrieved September 1, 2011, from the Free Management Library: http://managementhelp.org/businessethics/ethics-guide.htmNorth Carolina Department of Administration. (2005, July 1). Example of an Organizational Code of Conduct. Retrieved September 1, 2011, from North Carolina Department of Administration http://www.doa.nc.gov/cfw/documents/grants/2010/policy/OrganizationalCodeofConductExample.pdfSchminke, M. (2001). Considering business in corporate ethics: An exploratory study of the influence of organizational size and structure on individual ethical predispositions. JOURNAL OF BUSINESS ETHICS , 30 (4), 375-390.