“Tone at the top” is a term often used to describe how an organization’s leadership creates an environment that fosters ethical and responsible business behavior. While leaders communicate the company’s vision, mission, core values and commitment to ethical behavior, what really drives the culture and resonates with employees is what they see and hear every day from their supervisors.

While tone at the top is important and a vital foundation, is it enough? This issue of Board Perspectives: Risk Oversight explains why it is essential that the tone at the top be translated into an effective "tone in the middle" before it can reach the rest of the organization.