120 P ART II Getting Everyone on Board Code of Conduct Content A Code of Conduct expands on the moral principles embodied in a Code of Ethics. A Code of Ethics principle such as "We will treat everyone fairly," for example, can be clarified in a Code of Conduct as "All information about an employee is consid- ered confidential and is to be released only to authorized personnel." Creating a Code of Conduct requires input from top-level executives, corporate lawyers, and human resource personnel. A Code of Conduct addresses the wide range of legal expectations and ethical risks unique to an organization or job title. The New York Stock Exchange recommends that a Code of Conduct address the following seven topics: 29 1. Conflicts of Interest: Avoid conflict or potential conflict between an individual's personal interests and those of the organization. 2. Corporate Opportunities: Do not use corporate information or assets for per- sonal gain. 3. Confidentiality: Do not disclose nonpublic information that could benefit com- petitors or harm the organization. 4. Fair Dealing: Abstain from any unfair treatment of customers, suppliers, competitors, and employees, such as concealment, abuse of privileged infor- mation, and misrepresentation of material facts.