One2Three Corporation hired you as internal auditor. Your first engagement is to evaluate the environmental, social, and governance landscape of the company. During the internal audit, you raised to the management the issue that the company had no code of business conduct and ethics nor policies on corporate social responsibility and sustainability. The management, then, asked your advice so they can at least improve these areas. Provide at least one recommendation. Your recommendation may be in the form of a proposed provision (1) to a code of business conduct and ethics or (2) to a policy regarding corporate social responsibility and sustainability. You may also propose an activity that enhances the company's corporate social responsibility and sustainability.

*What will you recommend *

I will propose a provision

I will suggest an activity