As shared in our LRN 2025 Ethics and Compliance Program Effectiveness Report, which now in its 11th year includes employee experiences as well as compliance professional respondents, we are now in an ever changing regulatory, political, and social landscape. And while high-impact ethics and compliance (E&C) programs continue to gain ground in the use of benchmarking, emerging risk assessments, and recognizing persistent E&C challenges, a stubborn element still exists: The perception gap, when it comes to values and ethical decision making, between executives and middle/front-line managers, otherwise known as "the leadership divide."