Boards, directors & committees · Core
Tone at the top
Also called: leadership tone
ELI5
The ethical and control culture signalled by board and senior leadership behaviour.
Used in conversation
“The board paper must state who owns and approves tone at the top.”
Pitch context
You will see “Tone at the top” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches boards, directors & committees.
Why it matters: In boards, directors & committees, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesSupporting source family · primary · checked 2026-08-16
- National Institute of Standards and Technology — Computer Security Resource Center GlossarySupporting source family · primary · checked 2026-08-16