Module 2 Essentials of ethics and public integrity

Module 2 – Essentials of ethics and public integrity Toolkit on Transparency, Accountability and Ethics in Public Institutions

Training agenda Module 2 – Essentials of ethics and public integrity Time Day 1: Fundamentals of ethics and public integrity Day 2: Ethics and public integrity at the institutional and policy level Day 3: Organizational change for enhanced ethics and integrity Day 4: Individual ethical behavior Day 5: Developing a strategy, roadmap and action plan for enhanced ethics and public integrity Morning Module 1 - How would a world without corruption look? Module 6 - Oversight institutions Module 11 - Staff management and developing capacities for integrity Module 14 - Ethical leadership Module 18 - Preparation phase Module 2 - Essentials of ethics and public integrity Module 7 - Social accountability mechanisms Module 12 - Creating an organizational culture of ethics and integrity Module 15 - Assessing personal vis-à-vis organizational values Lunch break Afternoon Module 3 Transparency and accountability Module 8 - Integrity codes Module 4 Understanding and assessing corruption Module 9 - Managing conflict of interest Module 5 International frameworks for integrity and anticorruption Module 10 Whistleblowing Toolkit on Transparency, Accountability and Ethics in Public Institutions Module 13 Transparent public procurement Module 16 - Behavioral insights and staff incentives Module 18 Presentation and feedback phase Module 17 - How to promote desired behavioral change? 2

Module agenda Module 2 – Essentials of ethics and public integrity 01 Role and responsibilities of public servants 02 Integrity challenges and ethical dilemmas 03 How to achieve public integrity? 04 Activity: 05 Quiz marathon • Part 1 - Integrity ID • Part 2 - Personal integrity action plan UN Photo/Stuart Price Toolkit on Transparency, Accountability and Ethics in Public Institutions 3

Learning objectives Module 2 – Essentials of ethics and public integrity In this module you will learn: • What are role and responsibilites of public servants; • Which integrity challenges and ethical dillemas public servants can face and what options exist to behave in critical situations; • How the core concepts of ethics, integrity and accountability are interlinked and work as a system to acheive public integrity; • How to reflect on personal and administrative values that are important to you to set up your Integrity ID and personal integrity plan. Toolkit on Transparency, Accountability and Ethics in Public Institutions 4

Module agenda Module 2 – Essentials of ethics and public integrity 01 Role and responsibilities of public servants 02 Integrity challenges and ethical dilemmas 03 How to achieve public integrity? 04 Activity: 05 Quiz marathon • Part 1 - Integrity ID • Part 2 - Personal integrity action plan UN Photo/Stuart Price Toolkit on Transparency, Accountability and Ethics in Public Institutions 5

Module 2 – Essentials of ethics and public integrity Role and responsibilities of public servants Value Action principles 1. Accountability • • • Reject incompetence; Seek efficiency and effectiveness; Take responsibility for what is done and how; Facilitate transparency; Listen and be responsive. 2. Impartiality • • Avoid conflict of interest; Seek inclusion; Be objective; Pursue the public interest. 3. Justice and fairness • Comply with law; • Seek procedural and substantive justice; • Seek fair distribution of public benefits. 4. Avoid doing harm • Provide remedy or relief; • Use moral imagination. 5. Do good • Employ empathy; • Give affirmative help. Toolkit on Transparency, Accountability and Ethics in Public Institutions Lewis & Gilman 2012 6

Module 2 – Essentials of ethics and public integrity 11 Principles of effective governance for sustainable development United Nations Department of Economic and Social Affairs 2018 Toolkit on Transparency, Accountability and Ethics in Public Institutions 7

Module 2 – Essentials of ethics and public integrity Discussion How do you perceive your own role as public servant? Toolkit on Transparency, Accountability and Ethics in Public Institutions 8

Module agenda Module 2 – Essentials of ethics and public integrity 01 Role and responsibilities of public servants 02 Integrity challenges and ethical dilemmas 03 How to achieve public integrity? 04 Activity: 05 Quiz marathon • Part 1 - Integrity ID • Part 2 - Personal integrity action plan UN Photo/Stuart Price Toolkit on Transparency, Accountability and Ethics in Public Institutions 9

Module 2 – Essentials of ethics and public integrity Integrity challenges Increasing level of complexity and speed of change in the world New Public Management: Privatization, PPPs, contracting out, … Delegation of decisionmaking power and more entry points for corruption People are nowadays better informed, demanding and less tolerant to integrity violations Conflicts of interest Access to confidential information and public resources Excessive rules and compliance-based culture in public institutions, resulting in cutting corners Lack of intrinsic, pro-social motivation of staff La. Bresh, Watters & Chandhole 2017; Lewis & Gilman 2012; UNDP 2014 Toolkit on Transparency, Accountability and Ethics in Public Institutions 10

Module 2 – Essentials of ethics and public integrity The paradox of government ethics “ be Ethics can "the defined as e science h t r o y d u t s of morals“ 1999). s r e b m a h (C “Other issues are more important than ethics, ethics is more important than any issue” (Thompson 1992: 255). Toolkit on Transparency, Accountability and Ethics in Public Institutions 11

Module 2 – Essentials of ethics and public integrity Ethical dilemmas or paradoxes are “situations where values and norms are at stake and where a choice has to be made between several alternatives, while good reasons can be given for each of these alternatives“ (Karssing 2001). Decsisions where there is no clear right or wrong could be guided by: • Ranking ethical conflicts within a hierarchy of moral obligations; • Making sacrifices for the greatest good; • Considering values or consequences; • Doing what is right or lawful. “Absolute“ ethical dilemmas where only two or more ethical standards conflcit versus “approximate” dilemmas that go beyond ethics only (Team ARSU 2020). Toolkit on Transparency, Accountability and Ethics in Public Institutions Freepik / upklyak 12

Module 2 – Essentials of ethics and public integrity What constitutes ‘ethical’ conduct? Can you complete the puzzle? 1. Pragmatic ethics Moral 2. Moral absolutism Deontological 3. Deontological ethics rong w d n e ht a ledg Rig w o n on k d e as ss. is b progre and 1. 2. 5. Consequentialist ethics 4. Virtue ethics Well and Some rightsdone! termined wrongs are de applicable by universally values. 3. Right and wrong is determin ed by the conseque nces of an action Right and wrong is determined through rules and commitments. UNODC 2018 b Toolkit on Transparency, Accountability and Ethics in Public Institutions 4. nd Morality a n of a perso reasoning s right or determine wrong. 13

Module 2 – Essentials of ethics and public integrity Example of an ethical dilemma I am a policy officer. The Minister needs a briefing within the next hour. I have been working on this matter for the last two weeks and should have already been finished. However, I am still waiting for a contribution from another department to verify the data. My boss asks me to submit the briefing urgently as the Chief of Cabinet has already called. What should I do? OECD 2018: 41; ex. from Flemish Government (Belgium) Toolkit on Transparency, Accountability and Ethics in Public Institutions • Option 1: I send the briefing and do not mention the missing information. • Option 2: I send the briefing, but mention that no decisions should be made based on it because of the missing information. • Option 3: I do not send the briefing. If anyone asks, I blame the other department. • Option 4: I do not send the information and come up with a pretext, and promise to send the 14 briefing tomorrow.

Module agenda Module 2 – Essentials of ethics and public integrity 01 Role and responsibilities of public servants 02 Integrity challenges and ethical dilemmas 03 How to achieve public integrity? 04 Activity: 05 Quiz marathon • Part 1 - Integrity ID • Part 2 - Personal integrity action plan UN Photo/Stuart Price Toolkit on Transparency, Accountability and Ethics in Public Institutions 15

Module 2 – Essentials of ethics and public integrity Ethical skills for public integrity Public servants have to be competent to recognize, analyze and respond to ethically challenging situations through: 1. Awareness of existing norms and the ability to apply them 2. Ability to identify and critically analyze situations vis-à-vis norms 3. Capacity to understand the significance of values and concepts underlying these norms 4. Competence for ethical reasoning and justification Toolkit on Transparency, Accountability and Ethics in Public Institutions 16

Module 2 – Essentials of ethics and public integrity How to achieve public integrity Accountability 1. Establish generally accepted norms through moral reflection Ethics Integrity Toolkit on Transparency, Accountability and Ethics in Public Institutions 3. Ensure adherence to applicable norms through justification and feedback 2. Adjust personal values to established norms 17

Module 2 – Essentials of ethics and public integrity Accountability Objectives Dimensions Accountability is to: 1. Demonstrate that work has been conducted in accordance with agreed rules and standards; and 2. Report fairly and accurately on performance results vis-à -vis mandated roles and/or plans (UNDP 2008: 4) Toolkit on Transparency, Accountability and Ethics in Public Institutions Reporting Liability Control Compliance Answerability Responsibility 18

Module 2 – Essentials of ethics and public integrity Balancing rules-based and values-based integrity strategies (1) Dimension Rules-based strategies Values-based strategies Objective Prevent misconduct Enable responsible conduct Ethos Conformity with externally imposed standards Self-governance according to chosen values and standards of conduct Management Lawyer/compliance officer-driven Management-driven with the aid of integrity and ethics counsellors, and HR and legal officers Behavioral assumptions Autonomous beings guided by material selfinterest Social beings guided by values, standards of conduct and peers Standards Criminal and regulatory law Code of ethics, code of conduct and related policies, regulations and laws Staffing Lawyers/HR/compliance officers Integrity officers, HR, managers OECD 2020: 57 Toolkit on Transparency, Accountability and Ethics in Public Institutions 19

Module 2 – Essentials of ethics and public integrity Balancing rules-based and values-based integrity strategies (2) Dimension Rules-based strategies Values-based strategies Method • Education in existing legal framework, compliance standards and systems; • Reduced discretion; • Misconduct reporting, audit and controls; • Investigation processes; • Sanctions etc. • Strengthening of ethical competence of public servants through development of organizational values; • Education and training on values and standards of conduct; • Integrity training and ethics counselling; • Leadership and managerial role modelling; • Accountability, transparency, integrity frameworks; • Auditing; • Sanctions; • Mainstreaming values into the daily processes of the administration; • Communication and raising awareness. OECD 2020: 57 Toolkit on Transparency, Accountability and Ethics in Public Institutions 20

Module 2 – Essentials of ethics and public integrity Ethics and integrity across cultures Some ways to building ethical workplaces across cultures include: 1. Acknowledge the reality of the context; 2. Start from a place of respect; 3. Give people emotional distance from the issues; 4. Use real-life examples of people who’ve acted ethically in the culture where the conversation occurs; 5. Be clear about what taking action looks like (Gentile 2016). "First, it’s critical to acknowledge the reality of the context. (…) Without this acknowledgment, any discussion of values in the workplace seems irrelevant at best and hypocritical at worst. However, just as we acknowledge those realities, we also recognize that this does not mean that individuals in a particular region are necessarily happy to pay the bribe, for example, or content to mute their own concerns, for another. ” Toolkit on Transparency, Accountability and Ethics in Public Institutions 21

Module 2 – Essentials of ethics and public integrity Linking integrity, trust and compliance • Public servants play a crucial role in facilitating a general climate of trust, legitimacy and compliance in society; • To generate trust, the public service needs to be transparent, impartial, responsive and compliant (UNODC 2018: Module 13). Edelman 2020 Toolkit on Transparency, Accountability and Ethics in Public Institutions 22

Module 2 – Essentials of ethics and public integrity Low trust in government … (1) Edelman 2020 Toolkit on Transparency, Accountability and Ethics in Public Institutions 23

Module 2 – Essentials of ethics and public integrity Low trust in government … (2) Edelman 2020 Toolkit on Transparency, Accountability and Ethics in Public Institutions 24

Activity Module 2 – Essentials of ethics and public integrity UN Photo/Mark Garten Toolkit on Transparency, Accountability and Ethics in Public Institutions 25

Module 2 – Essentials of ethics and public integrity Part 1 - Integrity ID What? Why? The purpose of this activity is to create awareness of variety and similarity of values among participants, to create trust and to introduce participants better to each other. Time Reserve ca. 3 minutes for the reflection on the personal value, ca. 12 minutes for the breakout session where participants mix and talk to each other and ca. 10 minutes for discussion within the group. - From the list of personal values, please chose one that is most important or immediate to you. Your chosen value is your integrity ID. Write down your chosen value on a card. - Mingle with other participants, presenting yourself by explaining your guiding value. - Hand in your card to the trainer to post it on a flipchart or board for discussion with the group. Resources A list of personal values is available for inspiration as well as cards. Exercise inspired by UNODC 2018 a Toolkit on Transparency, Accountability and Ethics in Public Institutions 26

Module 2 – Essentials of ethics and public integrity List of administrative values (1) Value Accountability Benevolence Collegiality Courage Dedication Effectiveness Efficiency Expertise Honesty Humaneness Impartiality Inclusiveness Incorruptibility Innovativeness Integrity Explanation To act willingly in justifying and explaining one’s actions to relevant stakeholders To act in a manner that promotes good and avoids harm for other people To act loyally and show solidarity toward one’s peers To confront fear and act rightly in the face of personal risk To act with diligence, enthusiasm, and perseverance To act in a manner that best achieves the desired results To act in a manner that achieves the desired results using minimal resources To act with competence, skill and knowledge To act in a truthful manner and to comply with promises To act in a manner that exhibits respect, compassion and dignity toward others To act without prejudice or bias toward particular individuals or groups Include people, customers and other relevant stakeholders in the decision-making process To act without prejudice or bias in favor of one’s own private interests To act with initiative and creativity in introducing new policies or products To act in accordance with relevant moral values and norms Van der Wal & Huberts 2008 Toolkit on Transparency, Accountability and Ethics in Public Institutions 27

Module 2 – Essentials of ethics and public integrity List of administrative values (2) Value Lawfulness Obedience Organizational interest Participative Pluralism Profitability Public interest Reliability Representative Responsiveness Self-interest Serviceability Social justice Sustainability Transparency Other: Explanation To act in accordance with existing laws and rules To act in compliance with the instructions of superiors To act in a manner that promotes the organization’s interest To act in a manner that promotes active people’s participation in decision-making To act in a manner that seeks to accommodate the interests of a diverse community To act in a manner that achieves financial gains for the organization To act in a manner that promotes the public interest To act in a manner that is consistent, predictable and trustworthy To act in a manner that is consistent with the values of people Act upon preferences of people, customers and other relevant stakeholders Promote the well-being and professional development of the individual To act in a manner that is helpful and provides quality service To act in a manner that promotes a fair and just society To act in a manner that seeks to protect and sustain nature and the environment To act in an manner that is open and visible Toolkit on Transparency, Accountability and Ethics in Public Institutions Van der Wal & Huberts 2008 28

Module 2 – Essentials of ethics and public integrity Part 2 - Personal integrity action plan What? Why? This activity serves primarily as an awareness-raising tool, illustrating participants their own progress and level of reflection on integrity emerging throughout the training week. People might avoid discussing their integrity challenges and projects with others. - Having reflected upon your core value, please take some time to develop your personal integrity action plan; - Identify integrity risks and challenges in your current working environment: How could you reinforce your core values in your day-to-day job? - Discuss with participants or trainers on developing this plan further and ways to remove barriers to integrity. Time - Reserve ca. 20 minutes for developing your draft personal integrity action plan; - Your personal integrity action plan is a living document. It can be adapted and modified throughout the course, integrating techniques and reflections from the various lectures and discussions. Toolkit on Transparency, Accountability and Ethics in Public Institutions Resources Previous pages of this module are available for reference to concepts. 29

Module agenda Module 2 – Essentials of ethics and public integrity 01 Role and responsibilities of public servants 02 Integrity challenges and ethical dilemmas 03 How to achieve public integrity? 04 Interactive session: 05 Quiz marathon • Part 1 - Integrity ID • Part 2 - Personal integrity action plan UN Photo/Stuart Price Toolkit on Transparency, Accountability and Ethics in Public Institutions 30

Module 2 – Essentials of ethics and public integrity Quiz marathon On the following slides, you‘ll find 45 stated behaviors. Can you decide for each statement whether the behavior is appropriate (“ethical“) or inappropriate (or “unethical“)? Toolkit on Transparency, Accountability and Ethics in Public Institutions 31

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 1 -7) Appropriate Behavior Inappropriate Accepting or promising improper favors or gifts Asking for help when right path is unclear Being unduly influenced by external pressures Disclosing confidential information Discrimination against or harassing colleagues Engaging in unauthorized outside activities Inspiring and motivating colleagues Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 32

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 8 -14) Appropriate Behavior Inappropriate Keeping promises Knowing and respecting the rules and applying them Refraining from abuse of power or authority Taking prompt action in cases of unprofessional or unethical behavior Resisting political pressure in decision-making Being unreliable Acting without consideration of personal gain Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 33

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 15 -19) Appropriate Behavior Inappropriate Applying rules in a flexible manner based on personal preference, especially without considering the consequences Compromising on honesty Giving in to pressure easily Favoring certain issues, individuals or groups in a subjective manner Seeking personal gain at the expense of the employer Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 34

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 20 -23) Appropriate Behavior Inappropriate A staff member on an interview panel accepts a gift in exchange for a favorable evaluation of a candidate for employment A manager sends a congratulatory email to a staff member acknowledging her project‘s successful completion A staff member politely refuses to accept a gift from another country To get rid of a "difficult" beneficiary, a staff member gives it false advice Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 35

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 24 -27) Appropriate Behavior Inappropriate A manager orders her/his employer‘s driver to drive her/his children to school in the employer‘s vehicle A medical officer discusses patient‘s conditions with a nurse in a public setting A manager documents a staff member‘s positive and negative performance throughout the year A staff member seeks permission from her/his Executive Office before writing an article in an academic journal or press Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 36

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 28 -31) Appropriate Behavior Inappropriate Use of employer‘s vehicle to pick up a consultant from the airport, as requested by the manager Using an office laptop to host a private website Receiving a text message from your daughter on your employer‘s cell phone stating that she has reached home safely Using office phone for international personal phone calls whithout marking them as “private“ Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 37

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 32 -35) Appropriate Behavior Inappropriate Taking maintenance workers contracted by your employer to your home for minor consutruction work after they finished a project early Setting up a private discussion page using your employer‘s logo on a social networking website “Liking“ or approving of a social networking webpage of your employer from your own social networking webpage Sharing information about candidates for a consulting project with friends over lunch Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 38

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 36 -41) Appropriate Behavior Inappropriate Your manager asking a member of your team to write talking points for her/his presentation Sharing with the team via email the news about a mission‘s recent accomplishment Accepting a birthday gift from a relative Disclosing one‘s financial interests in a potential vendor Declining an award from a “shady“ institution Making jokes about a colleague‘s religious practices Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 39

Module 2 – Essentials of ethics and public integrity Quiz marathon (items 42 -45) Appropriate Behavior Inappropriate As supervisor rating a staff member‘s performance based on documented actions Blocking the path of a colleague so that you can finish yelling at her/him A supervisor downgrades a staff member‘s performance rating because s/he reported the supervisor for possible theft Two staff members disagree on the interpretation of a rule and consult their supervisor Adopted from the mandatory learning program “Ethics and Integrity at the United Nations“ of the United Nations Secretariat Toolkit on Transparency, Accountability and Ethics in Public Institutions 40

Learning outcomes Module 2 – Essentials of ethics and public integrity In this module you have learned to: ü Describe 5 core values of public administration incl. action principles as well as 11 principles of effective governance for sustainable development; ü Recognize and describe integrity challenges and ethical dilemmas as well as ways of how they can be approached; ü Explain how public integrity can be anchored in public institutions; ü Explain characteristics and shortcomings of the rules- and valuesbased approaches to integrity management in organizations. Toolkit on Transparency, Accountability and Ethics in Public Institutions 41

References Module 2 – Essentials of ethics and public integrity Chambers (1999). 21 st Century Dictionary. Edinburgh: Chambers. Edelman (January 2020). 2020 Edelman Trust Barometer. Retrieved from https: //www. edelman. com/trustbarometer (last accessed on April 7, 2020). Gentile, M. C. (December 23, 2016). Talking About Ethics Across Cultures. Retrieved from https: //hbr. org/2016/12/talking-about-ethics-across-cultures (last accessed on March 31, 2021). Karssing, E. (2001). Morele competentie in organisaties [Moral competence in organizations]. Assen: Koninklijke Van Gorcum. La. Bresh, J. , Watters, M. & Chandhole, S. (January 2017). The Smart and Simple Way to Empower the Public Sector. Boston Consulting Group. Retrieved from https: //www. bcg. com/publications/2017/smart-and-simple-way-to-empower-the-public-sector. aspx(last accessed on April 7, 2020). Lewis, C. W. & Gilman, S. C. (2012). The Ethics Challenge in Public Service: A Problem-Solving Guide. 2 nd edition. San Francisco: Jossey-Bass. OECD (2020). Public Integrity Handbook. OECD Publishing: Paris. Accessible at https: //www. oecd-ilibrary. org/sites/ac 8 ed 8 e 8 -en/index. html? item. Id=/content/publication/ac 8 ed 8 e 8 -en(last accessed on June 17, 2020). OECD (2018). Behavioural Insights for Public Integrity. Harnessing the human factor to counter corruption. OECD Public Governance Reviews. Retrieved from http: //www. oecd. org/gov/ethics/behavioural-insights-for-public-integrity-9789264297067 -en. htm (last accessed on April 7, 2020). Team ARSU (2020). Ethics of a Civil Servant. Learning Ethics, Integrity & Aptitude with a Touch of Dharma. Ch. 3 Ethical Dilemmas and Resolution (pp. 90 -112). 3 rd Edition. Team ARSU. Thompson, D. F. (1992). Paradoxes of Government Ethics. Public Administration Review, 52(3) 254 -259. Accessible at https: //www. jstor. org/stable/976923? seq=1 (last accessed on April 7, 2020). UNDP Global Centre for Public Service Excellence (2014). Motivation of Public Service Officials: Insights for Practitioners. Retrieved from https: //www. undp. org/content/dam/undp/library/capacitydevelopment/English/Singapore%20 Centre/GCPSE_PSM_Summary. pdf (last accessed on April 7, 2020). United Nations Convention against Corruption. Adopted by the UN General Assembly on 31 October 2003, by resolution 58/4. Retrieved from https: //www. unodc. org/documents/treaties/UNCAC/Publications/Convention/08 -50026_E. pdf (last accessed on April 7, 2020). United Nations Development Programme and United Nations Population Fund (September 2008). The UNDP accountability system. Accountability framework and oversight policy. Retrieved from https: //www. undp. org/content/dam/undp/library/corporate/Transparency/UNDP%20 Accountability%20 framework. pdf(last accessed on April 7, 2020). United Nations Economic and Social Council (2018). Principles of effective governance for sustainable development. Official Records, 2018 Supplement No. 24. Retrieved from https: //publicadministration. un. org/Portals/1/Images/CEPA/Principles_of_effective_governance_english. pdf (last accessed on September 23, 2020). UNODC (2018 a). E 4 J University Module Series on Integrity and Ethics. Module 13: Public Integrity and Ethics. Retrieved fromhttps: //www. unodc. org/e 4 j/en/integrity-ethics/module-13/key-issues. html (last accessed on April 7, 2020). UNODC (2018 b). E 4 J University Module Series on Integrity and Ethics. Module 1: Introduction and Conceptual Framework. Retrieved fromhttps: //www. unodc. org/e 4 j/en/integrity-ethics/module-1/keyissues. html (last accessed on April 7, 2020). Van der Wal, Z. & Huberts, L. (2008). Value Solidity in Government and Business Results of an Empirical Study on Public and Private Sector Organizational Values. The American Review of Public Administration, 38(3), 264 -285. Credits for visual: Freepik / upklyak. Professional decision. Retrieved from https: //www. freepik. com/free-vector/professional-decision_10385757. htm#page=1&query=crossroads&position=0(last accessed on March 24, 2021). Toolkit on Transparency, Accountability and Ethics in Public Institutions 42

Thank you.