| Whether corporations are granted protection in criminal procedure upon adopting codes? | Reduction of sentences | Granting protection against criminal liability |
| What is required for granting benefits within criminal proceedings? | Procedural demands – adopting adequate compliance program | Demands regarding content and norms beyond procedure |
| Whether focused on compliance with the law? | Demands thin codes: Demands compliance only with the criminal code | Demands thick codes- reflecting voluntary ethical norms beyond - compliance |
| Which kind of norms are included? | Focuses on norms regarding the employer- risks to the corporation and profit | Focuses on additional norms, regarding various stake holders beyond the employer and concerning the public - interest and social expectations |
| Is a philanthropic contribution needed? | Not needed | needed |
| Does a general code suffice? | General principles | Addressing specific risks of the cooperation and repeated violations, and severe offences |
| Who the code relates to? | Covers actions of employees | Covers actions of all contractors and sub- contractors |
| Cases of non -adoption of codes | Non adoption is considered in sentencing and corporations are compelled to adopt code of conduct | Non adoption of codes is not considered |