In May 2003, Sony adopted the Sony Group Code of Conduct, which sets the basic internal standards to be observed by all directors, officers and employees of the Sony Group, in order to emphasize and further strengthen corporate governance, business ethics and compliance systems throughout the Sony Group. In addition to legal and compliance standards, the Code of Conduct sets out the Sony Group's basic policies concerning ethical business practices and activities on such topics as respect for human rights, safety of products and services, environmental conservation and information disclosure.
The Code of Conduct has been adopted and implemented by each Sony Group company globally and is the subject of frequent "tone from the top" messaging and other training. To date, the document has been translated into 26 languages.

The Sony Group Code of Conduct reflects principles set out in the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the United Nations Global Compact and the United Nations Universal Declaration of Human Rights. Sony also participated in the formulation of and observes the standards outlined in the Charter of Corporate Behavior of the Keidanren (Japan Business Federation), an alliance of Japan's leading corporations.