It’s the primary responsibility of the management to make it easy for the employees witnessing unethical behavior to be able to report such kind of behavior. The employees that are reporting such behavior need to feel safe and that they will be free from retaliation. It’s the responsibility of the management to reward those workers who demonstrate required levels of integrity and honesty and those who also follow the set ethical guidelines. The organizational guiding values and moral climate is the work of the tone at the top and keeping the correct tone at the top is the foundation of ethics and compliance program (Ferrell & Fraedrich, 2015).