“Tone at the top” sounds like a cliché. A comment that people make without thinking. But what does that phrase really mean? Whose tone are they talking about?
The “top” is leadership – the Board, CEO, CFO, and COO. The “tone” is the ethical culture of the organization. What actions and behaviors are rewarded? Is leadership committed to openness, honesty, integrity, and ethical behavior? The tone from the top sets an organization’s guiding values.