Recent events in the public sector have shown that the Public officers’ code of conduct has been flagrantly violated by Public officers at all levels. The reason could be one of two things- either the officers do not understand the code or there is just no political will for the Government to implement the provisions of the code effectively. The Nigerian Code of Corporate Governance 2018, promulgated by the Financial Reporting Council of Nigeria, sits alongside the code of conduct for public officers to regulate entities and businesses in the public and private sectors.

The issue discovered is that the public sector has ignored this code of corporate governance while the private sector is still struggling to imbibe and abide by its tenets. The

study examined the similarities in both codes, determined their inter-relationship, and proposed how to improve good conduct of public officers through the integration of relevant sections of both codes. The study adopted the doctrinal methodology in discussing the subject matter. The study found that a proper review of both codes reveals some similarities in their objectives. The central argument of this study therefore was that both codes are relevant to the proper conduct of public officers and should be integrated to avoid multiplicity of codes. The study also prescribed measures and guidelines, which should be adopted in order to guarantee the sustainability of the country, especially the economy.

Keywords: Code of Conduct, Code of Corporate Governance, Good Governance, Public

Officer, Sustainable Governance.