By:
It's a guide of principles designed to help professionals conduct business honestly and with integrity.
It is a layout of the rules for behaviour and provides a preemptive warning.
https://www.whistleblowersecurity.com/four-reasons-business-needs-code-ethics/
https://www.alexandriarepository.org/syllabus/fit5122-it-professional-practice-ethics-enhancement-derivative-week-9/57401/