• Harmonize the various policies and laws regarding child labour, for effective implementation; [Ministry of Labour and Employment, Trade Unions] • Strengthen the provisions of mining contracts as regards environmental responsibilities of the developers, including reclamation at the end of exploitation; [Ministry of Energy and Minerals] • Establish a public policy to guide CSR activities; [Office of the Prime Minister] • Revise the procedures relating to Environmental Impact Assessments, to make them more independent and objective. [Ministry of Energy and Minerals, Ministry of Natural Resources] Objective Three: Promoting the Adoption of Codes of Good Business Ethics in Achieving the Objectives of the Corporation I. Summary of the CSAR 772. The CSAR acknowledges the positive role of codes of ethics in business which had their historical origins in their adoption at the end of the 19th century, and their ascendancy in modern times when they were prompted by scandals in the US defence industry in the 1980s. These codes are designed to promote self-regulation by companies. These prescriptive and proscriptive codes – adopted voluntarily - are promoted internally within an organisation and encourage qualities like loyalty, honesty, objectivity and integrity in the conduct of the company’s business. Ultimately, they are designed to foster consistency in employee behavior. In the National Plan of Action (NPoA), the CSAR specifically mentions the Cadbury and King Codes as models of codes of good business ethics, the likes of which government intends to promote and continue to adopt. 773. The CSAR notes that codes of ethics in Tanzania are to be construed at three levels. From the perspective of internal codes of ethics, usually set out in an organisation’s Human Resources Manuals and promoted internally, to begin with. On a second level are the external codes of ethics. These are developed by Professional Associations pursuant to their enabling laws and subscribed to by members of professional associations: accountants, auditors, engineers, media practitioners. Sanctions are prescribed for breach of these ethics. The CSAR notes the inadequate monitoring of compliance with external codes of ethics in Tanzania. 774. At the public/private sector interface is a third level of codes of Ethics, typified by the National Anti-Corruption Strategy (NACSAP) which is anchored on the 2007 Prevention and Combating of Corruption Act. This law conforms to international standards and codes such as the 2003 UN Convention Against Corruption that directs state parties to develop and implement, or maintain effective anti-corruption policies (laws) that reflect the rule of law, transparency and accountability. Mainland Tanzania’s anti-corruption laws were designed to promote good governance by fostering transparency in the procedures and conduct of governance activities by all agencies and in private sector service delivery. The Prevention and Combating of Corruption Bureau (PCCB) and The Good Governance Unit in the Office of the President were established for this purpose. 775. The CSAR notes active media involvement in exposing cases of corruption. In addition, some individuals were prosecuted in Mainland Tanzania. For example, the former Prime Minister and two Cabinet Ministers were forced to resign in 2008 under charges of corruption. In another instance, two of those involved in grand corruption involving the Central Bank’s External Payment Arrears (EPA) were sentenced to five years imprisonment and made to refund the money. 776. In furtherance of these objectives, public sector entities, as well as corporations, are expected to integrate the NACSAP framework into their budgets and activities. The Tanzanian Revenue Authority (TRA) has been in the forefront of this process to date. However, the CSAR acknowledges that despite these efforts, corruption is still rife in the country, particularly in relation to procurement, tax payments, and licensing. The introduction of the Business Environment Strengthening in Tanzania Scheme (BEST) - designed to simplify processes and reduce the cost of doing Business in Tanzania by removing unnecessary bureaucracy and constraints - was meant to address some of these issues. 159