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Ethical Program or Ethical Culture? - Linda K. Trevino 
Linda K. Trevino, Distinguished Professor of Organizational Behavior and Ethics at The Pennsylvania State University and an Academic Advisor at the Business Roundtable Institute for Corporate Ethics, comments on values-based vs. compliance-based ethics programs.

Compliance Based Rules Mentality vs. Values Based Ethical Culture 
Michael Josephson of the Josephson Institute of Ethics gives advice on setting up a compliance program in an organization.

What will matter by Michael Josephson ( The beautiful truth ) 
This is a strong closing thought for the purpose of strong ethics for both the individual and the corporation.