Mission & Values
The Center for International Business Ethics (CIBE) at the University of International Business and Economics (UIBE), Beijing, is a China based action-oriented academic institution committed to the promotion and implementation of business ethics within a globalized context. The commitment to the sustainable success of organizations refers to the following areas: personal growth, workers’ rights, product safety, consumer interests, fair business practices, anti-corruption, environmental standards, corporate governance, through value-based academic research, management training and education, social initiatives and strategic partnership.

• CIBE’s mission and strategic direction are subject to approval by the advisory board of directors, a statement of which is formally published on the CIBE website. CIBE’s activities are to be consistent with efficiently achieving said mission.
• CIBE will reassess its mission annually to judge its continued relevance and to reflect upon any political or societal changes which may have bearing. At the same time, CIBE will review the list of active programs and processes to determine which if any should be modified or discontinued to better fulfill the CIBE’s mission in an efficient and cost-effective way, or if new services or procedures need to be developed plans will be drawn in a timely fashion.
• CIBE will monitor the satisfaction of service participants as well as creating dialogue with wider stakeholders.
• CIBE is committed to continuous quality improvement for employees (through training and regular performance evaluation) and for CIBE’s various services (through constant innovation and a bi-annual ‘recollection’ process).
• CIBE acts with integrity, openness and honesty in all its dealings and strives to maintain the trust of its supporters and wider stakeholders through efficient, sustainable and careful management of resources.
• CIBE ensures that all procedures and conduct is in accordance with the laws of the PRC, the expectations of our partners, and the accepted norms of business ethics. CIBE is always mindful of its great role and responsibility in the wider community and towards our shared environment.
• CIBE values diversity and is committed to take action against all forms of discrimination on the basis of race, religion, ethnicity, gender, age, socioeconomic status, sexual orientation. CIBE respects the fundamental rights and dignity of all persons.

Governance & Accountability
CIBE has an appointed advisory board of directors made up of experts in their field, all committed to the promotion of business ethics in China and dedicated to the effective governance of CIBE. The CIBE advisory board members work on a volunteer basis meeting periodically to determine the mission and strategic direction of CIBE and seeking to ensure adequate human and financial resources are available to realize CIBE’s goals. The board actively monitors and evaluates the work of the Director and Secretary General, as well as all activities and related accounting records. CIBE advisory board members endeavor to implement policies that will ensure efficient realization of CIBE’s mission.
As a responsible organization CIBE is also committed to transparency and accountability in all its dealings. CIBE works hard to inform the wider public and external stakeholders of its mission, programs and general operations, and is always accessible and responsive to public inquiry, actively reaching out to interested parties.

• CIBE advisory board members should be personally committed to the goals of CIBE and willing to volunteer sufficient time and resources to help achieve CIBE’s mission. The advisory board members will not receive compensation for their service, other than reimbursement for related expenses.  Each Board member shall be appointed for a term of three years and is eligible for re-appointment.  The Board's annual meeting on the 20th October 2011 shall be considered the Board Meeting when the directors are first appointed. At the annual meeting in every sebsequent year, there shall retire from office the number nearest one-third of the directors. The directors who shall retire in any year shall be those who have been longest in office since their last appointment; as between persons who became directors on the same day, those who shall retire shall (unless they otherwise agree among themselves) be determined by lot.
• The board should reflect the diversity of the organization’s constituencies, including business and academic circles. The Honorary President of CIBE shall serve as the Chairman of the Advisory Board of Directors.
• The board will meet periodically to determine the strategic direction of CIBE, to define specific goals and objectives related to efficient and cost-effective operation of CIBE, and to evaluate overall progress towards that end.
• The board will meet to approve the budget and assess CIBE’s financial performance annually.
• The board takes joint responsibility for the financial health of CIBE and actively participates in seeking new donors.
• The board provides input to the evaluation of the performance of the Director and the Secretary General.
• The board should evaluate the policies on employee wage structures, benefits, vacation and sick leave submitted by the management board.
• The board should review CIBE’s compliance with existing legal, regulatory, and financial reporting requirements.
• Written meeting minutes should record the actions of the board, to be retained and distributed to relevant parties.
• The board should set out clear conflict of interest policies including an obligation for board members to disclose all material facts and relationships and refrain from voting on any matter when there is a conflict of interest.
• CIBE is committed to open dialogue with members of the public who express interest in the affairs of CIBE.
• Through the website, CIBE makes freely available information about the organization's mission and service activities.
• CIBE ensures that donors, clients, and staff have access to appropriate financial records and records of organizational activity and effectiveness measures.
• CIBE protects the personal information of individual clients, employees, within the limits of the law.
• CIBE is keen to ensure that input from other stakeholders, especially members of the larger community or constituency that it serves are made part of regular evaluations.

Accounting Practice & Procedures
A key concern for CIBE is sound financial management. CIBE is entrusted with significant financial support from partner organizations and valued sponsors. As such it is vital to maintain appropriate accounting procedures in compliance with the local laws of the PRC, and also in accordance with the expectations of our donors and standard norms of accounting ethics (see ….). CIBE maintains accurate financial records to ensure that all financial resources are used prudently, sustainably and solely in advance of CIBE’s stated mission and values. All accounts, regulation, and liability concerns are systematically reviewed by the advisory board of directors on a yearly basis, and mechanisms are in place to prevent any impropriety.

• CIBE operates in accordance with an annual budget reviewed and approved by the advisory board, and will create and maintain annual financial statements to be provided to the advisory board of directors for evaluation.
• In addition, CIBE voluntarily subjects its financial reports to an annual audit by a Chartered Accountant.
• CIBE should have written financial policies governing the following matters: (a) investment of the assets of the organization; (b) internal control procedures; (c) purchasing practices; (d) reserve funds; (e) compensation, including salary and benefits; (f) expense account reporting; and (g) earned income.
• Wherever possible, the CIBE should ensure that its funding base is diversified.
• Through the aforementioned grievance process, CIBE provide employees and interns with a confidential means to report suspected financial impropriety or misuse of organization resources.
• CIBE commits to the timely payment of all invoices.
• CIBE respect the privacy of donors and safeguard the confidentiality of donor information where appropriate or specifically requested.
• For more specific procedure, please find appendix-1 “Policy on the Work Flow of Expense Approval”

Employees and the Workplace
The sustainable success of CIBE relies on the effort, talent, creativity and commitment of many dedicated individuals. As CIBE grows it requires knowledgeable and motivated staff to strengthen the core organization, to uphold its values and effectively realize its core mission. CIBE endeavors to create an environment where all staff feel valued and can flourish, to this end CIBE is committed to clear and fair human resources policy, investing in the long term development of staff, and to fostering a relationship of trust and cooperation between employees and management.

• Employees and volunteers should be informed and committed to the mission of the organization and competently, efficiently, and professionally perform their tasks. Staffs are encouraged to dedicate a proportion of their working week to self-learning and keeping informed about new developments in the field of business ethics. 
• New employees and interns at CIBE receive an introduction pack of materials to familiarize themselves with the organization; they will be given orientation to the mission of CIBE, its policies and procedures, job definitions and expectations. New employees will be given a training period to familiarize themselves with key texts in business ethics, and the key publications made by CIBE
• CIBE invests in the training of staff and volunteers as a means to ensure quality service provision and to promote the skills necessary for long term career development. To that end CIBE encourages all staff to take initiative identifying training opportunities of interest, and where appropriate, CIBE will support and help fund these initiatives. (Please find appendix-2 “Staff Development Policy”)
• CIBE has a system in place for written evaluation of employees by their supervisors on a monthly basis and in addition encourages employees to fill out progress reports also on a monthly basis
• All staff are consulted on the important issues of CIBE at the weekly staff meeting
• CIBE aims to promote a healthy work-life balance for employees, providing suitable flexibility in working hours.
• CIBE makes arrangements for the health needs of all staff members. All local staffs receive full medical insurance, whereas those ineligible are given compensation to make alternative arrangements.
• CIBE is strongly committed to take action against all forms of discrimination in the workplace and hiring process.
• CIBE will investigate any allegation or suspicion of misconduct, impropriety in the workplace. Allegations of malfeasance and improper use of CIBE funds will be handled swiftly if substantiated will result in dismissal.  
• CIBE provides all employees a clear mechanism for grievances to be aired. For issues of a sensitive nature a member of the advisory board is assigned to listen to employee concerns while maintaining total anonymity.
• To improve organizational efficiency CIBE records the use of staff time through verified staff timesheets.

Community & Environment
CIBE endeavors to be a responsible and active member of the local and global community, this involves working with a sense of purpose and integrity towards society and the environment. As mentioned, CIBE is committed to accountability and transparency in its dealings, and pursues meaningful and open dialogue with all stakeholders. CIBE is dedicated to the public good and a flourishing local community, and so actively engages the local leaders, NGOs, and interested individuals in our projects. Such engagement creates invaluable opportunities for networking, reputation and staff recruitment and retention.
While CIBE is not considered an intensive energy business, as part of the shared global effort to reduce environmental degradation CIBE is continuously seeking ways to reduce its environmental footprint. This is not only good ethics but also good business. Energy efficiency, waste minimization, and recycling can reduce costs as well as benefitting the wider environment, and providing a positive atmosphere for staff to work in.

• Energy conservation (e.g. turning lights off and pc monitors, closing windows in winter, turning off lights etc) is the responsibility of all staff, but continual monitoring is to be conducted by the office logistics manager.
• Waste minimization and recycling especially relating to office paper is strongly encouraged, and recycling facilities are available.
• Sustainable transport options are strongly encouraged for the double purpose of cost minimization and environmental protection. CIBE has purchased several public transport cards for staff use on official business.
• CIBE reviews the actions of its clients, partners and donors seriously, and will not work with any group involved in ethically questionable, environmentally irresponsible behavior.
• CIBE provides business ethics discussion groups for the local community and student groups, advertised in advance on our website and freely open to all interested parties.
• CIBE and staff endeavors to purchase products locally. Compliance is monitored by the office logistics managers.
• CIBE encourages staff to participate in local community activities.
• CIBE aims to provide support, both physical and technical, for local community development projects.