Codes of conduct are usually related to ethical and moral issues that are not defined in law. A code of conduct therefore has no legal standing. However, people who sign up to a code of conduct are bound by the rules or the organisation's code and are subject to the organisation's disciplinary procedures.

Codes of conduct can be put into place by an organisation for its own employees, or an individual employee can sign up to a code of conduct provided by a professional body, such as the British Computer Society in the UK or the Association of Computing Machinery in the USA.

Some of the reasons for having a code of conduct within an organisation include:

The main problem with following ethical practice is when competitors who do not do this gain a competitive advantage because they are not bound by the same voluntary terms and conditions. However, if they do not behave in a moral manner, then this will be noticed and eventually they may lose customers and thus profits. Behaving morally may seem difficult in the short term but it has long-term advantages when it comes to being noticed as a trustworthy person or organisation.

Employees within an organisation can be disillusioned if a code of conduct is introduced that they have not had to follow before. Hardworking employees who have worked diligently and probably worked beyond their working hours but have also taken advantage of using their employer's facilities may feel restricted by a code of conduct and that there is no longer a relationship of trust between the employer and employee. For example, an employee may have a laptop that they use at home and regularly carry out work in their own time for their employer using the laptop. They may also use the laptop to keep financial accounts for their own small business. When a code of conduct is introduced, the use of the laptop for personal gain may be banned and therefore the employee will not be allowed to use the laptop for their financial accounts. The employee may become disgruntles, particularly if other benefits such as being able to use the World Wide Web for personal shopping is banned, and as a result may withdraw their own goodwill of doing extra work for the employer beyond the terms of their contract.

General moral imperatives:

• Contribute to society and human well-being.
• Avoid harm to others.
• Be honest and trustworthy.
• Be fair and take action not to discriminate.
• Honor property rights including copyrights and patent.
• Give proper credit for intellectual property.
• Respect the privacy of others.
• Honor confidentiality.

More specific professional responsibilities:

• Strive to achieve the highest quality, effectiveness and dignity in both the process and products of professional work.
• Acquire and maintain professional competence.
• Know and respect existing laws pertaining to professional work.
• Accept and provide appropriate professional review.
• Give comprehensive and thorough evaluations of computer systems and their impacts, including analysis of possible risks.
• Honor contracts, agreements, and assigned responsibilities.
• Improve public understanding of computing and its consequences.
• Access computing and communication resources only when authorized to do so.

Organizational leadership imperatives:

• Articulate social responsibilities to members of an organizational unit and encourage full acceptance of those responsibilities.
• Manage personnel and resources to design and build information systems that enhance the quality of working life.
• Acknowledge and support proper and authorized uses of an organization's computing and communication resources.
• Ensures that users and those who will be affected by a system have their needs clearly articulated during the assessment and design of requirements; later the system must be validated to meet requirements. 

Compliance with the Code:

• Uphold and promote the principles of this Code.
• Treat violations of this code as inconsistent with membership in the ACM.

• The public interest - This is about behaving in a way that is responsible towards the health and safety of oneself and others and having respect for the environment.
• Duty to relevant authority - This is about having respect for an employer or client or other organisation that has authority over a member's activities. It covers the need for members to carry out duties with diligence and to use professional judgement appropriately. Members are expected to avoid conflict between themselves and their relevant authority and to ensure that confidential information is not disclosed to a third party or used for personal gain.
• Duty to the profession - This is all about behaving in a professional manner within the ICT industry and in particular with other BCS members. It covers the promotion of ICT, supporting other users of ICT, behaving with integrity, and the extra care that should be taken when making public statements.
• Professional competence and integrity - This is about ensuring members regularly update their ICT knowledge and skills and only claim levels that they possess. It also covers the need for members to encourage colleagues to act within the Code of Conduct and the need for members to take full responsibility for the work of sub-ordinates.