United by purpose, driven by people
Governance | Impact Report 2026
At Deloitte, integrity is the cornerstone of how we operate and collaborate. Our strength lies in our ability to bring people together across disciplines, geographies, and areas of expertise.
Deloitte’s reputation is one of our most cherished assets, which is why we are committed to advancing our culture of integrity throughout the organisation. Deloitte conducts business with transparency, honesty, and the utmost professionalism – in every decision and interaction.
Deloitte’s Global Principles of Business Conduct – also known as the Global Code – set out our ethical commitments and the high standards to which we hold each other accountable. Our Responsible Business Practices set out the responsible business principles we uphold and the commitments we have made.
Highlights
We stand by Our Promise
Our Promise guides desired behaviour and sets expectations for our leaders and people by fostering a common language and a shared understanding of our organisational culture. Today, Our Promise continues to guide our actions and lives through our people and our work.
The four promises are:
We are curious and courageous: We are curious towards each other and dare to take bold decisions.
We give more than we receive: We believe that collaboration is the key to achieving the best results.
We are ambitious and passionate: We strive for excellence in our delivery by promoting a culture of ambition.
We care and grow together: We cultivate a safe environment with open communication and foster personal and professional growth.
Ensuring ethical governance
Ethics at Deloitte is overseen by the Deloitte Global Chief Ethics Officer, the EMEA Ethics Officer, and the Nordic Ethics Officer at the Nordic regional level, and by member firm ethics officers at the local level. All are experienced partners or directors with direct access to their member firm’s CEO and governing body. Deloitte Global, regional and member firm ethics officers collaborate to continually monitor risk and reinforce compliance with the Global Code.
When an ethical concern arises, we provide various channels for consultation and reporting that emphasise confidentiality and protection against retaliation. Concerns can be raised either directly with team leaders or partners, or through the third-party ‘Speak Up’ whistleblower system, which allows our people to safely share concerns and report unethical behaviour – including potential breaches of human rights or instances of corrupt or inappropriate conduct. Speak Up is available online, both internally and externally, for all stakeholders to use. When a case is submitted in Denmark, our Ethics Officer is immediately notified to take action.
Our Ethics Survey showed 97% of our people believe Deloitte Denmark is an ethical place to work.
Other foundational elements of Deloitte’s ethics programme include global policies, a training and communications programme, and established reporting channels supported by defined incident-management protocols. To drive continuous improvement, regular programme assessments and reviews are conducted, and feedback from our people is collected through an annual ethics survey. Living by the codes and policies and ensuring good governance are foundational to embodying our purpose and Shared Values. We work in multiple ways to instil this within our workplace culture and the way we do business.
Driving digital transformation with data security and ethical AI
We recognise that technology offers tremendous opportunities to help us live our purpose in an exciting era of digital transformation. But with opportunity comes risk and responsibility. Responsible data use is fundamental to building and maintaining trust among our clients, colleagues, and stakeholders. Our approach to data ethics is grounded in transparency and respect for privacy and confidentiality, ensuring that data is collected, processed, analysed, and stored in a legally compliant and responsible manner.
Deloitte maintains a set of Ethical Technology Guiding Principles to help guide our people’s choices and prompt them to consider both the ethical implications of their tech-related activities and the potential impact of their actions on end users and society.
Safeguarding our clients’ data and using AI responsibly are essential to our business. At Deloitte, we recognise that realising the transformative potential of generative AI fundamentally depends on trust. Our trustworthy AI framework ensures that AI systems are developed and deployed responsibly, in line with regulatory requirements, including the EU AI Act, and with our commitment to ethical business practices. This framework is founded on key principles: respecting user privacy, ensuring transparency and explainability of AI decisions, promoting fairness and impartiality, and prioritising social responsibility and sustainability.
To strengthen AI fluency and promote responsible use more broadly, we launched two new classroom-based AI courses in Denmark, available across the business. The introductory course is designed to build foundational understanding of AI and to support confident, responsible use of AI tools in daily work, while the other course focuses on developing a more practical AI-first mindset through hands-on, hackathon-style exercises using Solaria. These courses are available throughout the year for practitioners at all levels and functions, and they form an important part of our broader capability-building efforts.
Safeguarding human rights in our business
Our business and purpose rely on people, all of whom share fundamental human rights that we are committed to respecting and protecting.
Our Human Rights Statement sets out our commitment to advancing human rights within our organisation, while our Supplier Code of Conduct and Global Principles of Business Conduct define our approach to relationships beyond our immediate organisation.
Additionally, our General Purchase Terms include a section on Labour Clauses that aligns with the ILO Convention, ensuring that all suppliers and their vendors engaged to perform contracted work for our company comply with fair and equitable employment standards.
If concerns arise about a client’s or supplier’s human rights performance, we encourage people to raise them through a range of channels, including our third-party ‘Speak Up’ whistleblower system.
We will regularly track and assess the effectiveness of our due diligence process, calibrating it against stakeholder expectations. We will continue to improve our grievance mechanisms to ensure we respond to and handle cases promptly and effectively.