442. Legislation is necessary to ensure fairness and transparency in business dealings and is one of the tenets of good corporate governance.

443. Government has a major role to play in combating corruption.

444. There must be will-power to combat corruption on the part of the top leadership of the country which should cascade down to the ordinary man and woman. The will -power should filter through to directors and managers of companies, parastatals and State -controlled companies.

445. Government should introduce legislation and other measures to combat corruption and set up anti-corruption commissions with the necessary legal powers.

446. Government should itself respect all laws and regulations so as to set a good example.

447. Government should consider and adopt the most effective legislative measures to enforce good corporate governance.

448. Enforcement can be statutory-based (i.e., legislated) or based on a code of corporate governance, (i.e., voluntary enforcement or self-regulation) or a combination of both.

449. Government should uphold and play a meaningful role in instilling good values and ethics.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE