On which factors is the code of conduct policy of a company determined?

On which factors is the code of conduct policy of a company determined?

The Code of Conduct policy is determined on the factors like honesty & integrity, free from any type of harassments, maintain confidentiality of information, no discrimination should be done on any basis, equal treatment to be given to all the employees, no misuse of any resources, Healthy & safe working conditions, should not accept or offer illegal payments or gifts. All these elements contribute to an effective code of conduct policy.