The idea that anyone can be above the law naturally offends our sense of justice.
This is why we can’t readily find a law that reads “This law applies to everyone in the country except for [insert name].”
Likewise, we are unlikely to find a corporate policy where the applicability section specifically excludes directors and officers.
If anything, laws and policies tend to impose a higher standard on leadership.
So why are they the ones most often tempted to claim a lesser burden?