Chapter Four defines the concept of a corporate culture, explains how culture affects ethical decision making, and discusses the role of corporate leaders in establishing the culture. This chapter also distinguishes between effective leadership and ethical leadership. The roles of mission statements and codes of conduct in creating an ethical culture are discussed. The importance and elements of the process of integrating an ethical culture throughout a firm are discussed, with emphasis on the value of communication to integration. Types of reporting mechanisms available are included. Finally, the federal sentencing guidelines established by the United States Sentencing Commission (USSC) are covered, including a brief history, a list of USSC's minimum requirements for an effective compliance and ethics program, and survey results on workplace ethics officers' perceptions of the effectiveness of the guidelines.