The Global Code (Global Principles of Business Conduct) and Deloitte firms’ codes of conduct  provide guidance, detailed expectations, consultation channels, links to policies and guidelines, and further support for Deloitte people. These codes clearly articulate the standards to which we must all hold ourselves in our daily work.

We ask all of our people to read and understand the​ Code of Conduct, in order to recognise the significance of the commitments that we make. ​The documents outline the expectations that guide the decisions we make and the actions we take throughout our careers with Deloitte and defines our approach to building and sustaining a culture of ethics and integrity. The Codes contains directives and rules for the daily professional activities of Deloitte people. They apply to everyone in Deloitte Belgium: partners, professional staff, administrative staff and other employees.

The governance of the ethics programme is overseen by the Chief Ethics Officer, who is responsible for ensuring the highest standards of ethical conduct across the organisation. Supporting this role is an Ethics Council, which brings together representatives from all business units, internal and external subject matter experts, and the Risk & Reputation Leader. This diverse council ensures that a wide range of perspectives and expertise inform ethical decision-making and policy development. The Ethics Council is also a forum for dialogue and reflection on ethical matters in the firm and has a predictive role based on societal trends and developments. When particularly significant or sensitive reports arise, the Chair of the firm is also involved to provide additional oversight and guidance. This robust governance structure fosters transparency, accountability, and a culture of integrity throughout the organisation.

A range of policies are foundational to the ethics programme and help to set clear expectations, some of them are listed below: 

• ANTI-DISCRIMINATION AND ANTI-HARASSMENT POLICY
  • Commits Deloitte to maintaining a workplace free from harassment, sexual harassment, and discrimination based on protected characteristics, with clear reporting procedures and investigation protocols. Prohibits retaliation against those who report in good faith and establishes disciplinary measures for violations. 
    
• NON-RETALIATION POLICY
  • Protects all Deloitte personnel who report ethics, compliance, or related concerns in good faith from any negative actions, with clear reporting channels and investigation procedures. Defines retaliation broadly and commits to disciplinary action up to termination for those engaging in retaliatory behavior.
• FAMILIAL AND PERSONAL RELATIONSHIPS POLICY
  • Permits personal and familial relationships at Deloitte unless they create real or perceived conflicts of interest, requiring disclosure and mitigation measures when reporting lines or client relationships are affected. Applies consistently regardless of gender, marital status, or sexual orientation. 

As a result of adaptation to laws, regulations and/or our working environment, the code and policies are dynamic and regularly changing.

Channels for consultation and for reporting ethical concerns are available. Situations can be reported directly to our Ethics teams in a confidential manner. 

To ensure the confidential nature and mindful follow up, Deloitte uses a third-party reporting tool ‘Deloitte Speak Up’ that can be accessed here.