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Code of Business Conduct and Ethics

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Title:

Code of Business Conduct and Ethics

Entities:

Martha Stewart Living Omnimedia Inc.

Date:

2007

Size:

Preview shows 4KB of 20KB total

Price:

$33

ID:

#2755958

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February 2007

CODE OF BUSINESS CONDUCT AND ETHICS
MARTHA STEWART LIVING OMNIMEDIA, INC.

Introduction

This Code of Business Conduct and Ethics (the Code) for Martha Stewart Living Omnimedia, Inc. (MSO) covers a wide range of business practices and procedures. It does not cover every issue that may arise, but it sets out basic principles to guide all MSO directors, officers and employees. All of our directors, officers and employees must conduct themselves accordingly and seek to avoid even the appearance of improper behavior. The standards in this Code may be further explained or implemented through policy memoranda, including those relating to specific areas of our business. This Code and related memoranda and manuals are available on our INET, as well as in our Human Resources and Legal Departments.

If an applicable law conflicts with a policy in this Code, you must comply with the law; however, if a local or foreign custom or policy conflicts with this Code, you must comply with the Code. If you have any questions about these conflicts, you should ask your supervisor how to handle the situation.

Those who violate the standards in this Code will be subject to disciplinary action. If you are in or aware of a situation which you believe may violate or lead to a violation of this Code, please follow the guidelines described in Section 14 of this Code.

1. Compliance with Laws, Rules and Regulations

Obeying the law, both in letter and in spirit, is the foundation on which MSOs ethical standards are built. It is MSOs policy to be a good corporate citizen. All employees, officers and directors must respect and obey the laws of the cities, states and countries in which we operate. Reasons such as everyone does it are unacceptable excuses for violating the Codes requirement to obey the law.

Although not all employees are expected to know the details of these laws, it is important to know enough to determine when to seek advice from supervisors, managers, the Legal Department or other appropriate personnel. Any suspected or actual violation of any applicable law, rule or regulation or our contractual undertakings should be reported immediately to your immediate supervisor or the MSO Legal Department.

From time to time, MSO holds information and training sessions to promote compliance with laws, rules and regulations.

February 2007

2. Conflicts of Interest

a. General Principles

A conflict of interest exists when a persons personal or private interest interferes in any way with the interests of MSO as a whole. A conflict situation can arise when an employee, officer or director takes actions or has interests that may make it difficult to perform his or her work for MSO objectively and effectively. It is critical that we avoid such conflicts, including situations that create the appearance of a conflict. The perception of a conflict, whether or not true, can be damaging.

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