COC = Codes of Conduct

COC, the short form for Codes of conduct, or Code of conduct, is commonly a set of rules defined by an organisation, or an institution, or an employer for the people within the entity, that indicates the culture, social norms and values, rules, responsibilities, way of work, proper practises and concepts. Code of conducts are usually derived from the social, ethical, cultural, and religious views. It guides the users or stakeholders towards understanding and practising the moral codes and religious laws that upholds ethics, honour, respect, and judgments.

A definition of code of conducts is given in the 2007 International Good Practice Guidance, “Defining and Developing an Effective Code of Conduct for Organizations”, the International Federation of Accountants^{[1] as below:}

“Principles, values, standards, or rules of behaviour that guide the decisions, procedures and systems of an organization in a way that (a) contributes to the welfare of its key stakeholders, and (b) respects the rights of all constituents affected by its operations.”

As stated in wikipedia, “A common code of conduct is written for employees of a company, which protects the business and informs the employees of the company’s expectations. It is ideal for even the smallest of companies to form a document containing important information on expectations for employees. The document does not need to be complex or have elaborate policies, but the file needs a simple basis of what the company expects from each employee.”

For more about code of conduct, please read

https://en.wikipedia.org/wiki/Code_of_conduct