Governance
Guided by Our Promise
We set ourselves high standards not just because it is the right thing to do, but because it is crucial in our role as guardians of public trust.
Deloitte’s reputation is one of our most cherished assets. That is why we work diligently and proactively to continually advance our culture of integrity across the organisation. Deloitte is committed to conducting business with transparency, honesty, and the utmost professionalism at all times.
Highlights
Our Global Ethics Programme provides a robust foundation for embedding a culture of integrity and good governance throughout our workplace, services, and business relationships. Deloitte’s Global Principles of Business Conduct – also known as the Global Code – reflect our ethical commitments and the high standards to which we hold each other accountable. Our Commitment to Responsible Business Practices outlines the responsible business principles we believe in and the commitments we have made. These principles articulate how our firm stands strong against bribery, fraud, and corruption, and how we are committed to safeguarding human rights and clearly communicating these rights to everyone.
Other foundational elements of Deloitte’s ethics programme include global policies, a programme of training and communications, and established reporting channels supported by defined incident management protocols. For continuous improvement, regular programme assessments and reviews are conducted, and feedback is collected from Deloitte people through an annual ethics survey.
Living by the codes and policies, and ensuring good governance, are foundational aspects of embodying our purpose and Shared Values. We work in multiple ways to instil this in our workplace culture and in how we do business.
Launch of Our Promise
We want to continuously ensure that our governance approach and workplace culture are fit for purpose and aligned with the times we live in, as well as with the multiple generations of talent we work with. Behaviour plays a crucial part in achieving this.
In FY25, Deloitte Denmark decided to reaffirm our organisational culture and Shared Values by consolidating four commitments into a single statement called Our Promise. This initiative aims to guide desired behaviour and set expectations for our leaders and talents by fostering a common language and shared understanding of our organisational culture.
Articulating Our Promise has been a thorough and collaborative process, with strong support from across our organisation. The process began at the annual Partners’ Meeting in 2024, where the Partners offered initial input and direction. Following this, the Culture Ambassadors, People Committee, and Ethics Committee were asked to provide perspectives on the principles and behaviours before it was signed off by the Partner Council and the Executive team.
Our Promise was launched at a Town Hall meeting in May 2025 by our CEO, Christian Jensby, and our Global Chair, Anna Marks. It was brought to life across the offices in a variety of creative ways to build awareness and dialogue among our people. We will continue to incorporate Our Promise into our behaviours through new initiatives and leadership training in the coming year. Moving forward, in FY26, all Partners in Deloitte Denmark will be required to sign a contract stating their commitment to upholding the four promises outlined above.
We work closely with our senior leadership to build and enhance Deloitte’s ethics programme through ongoing ethics training and awareness campaigns that confront employees with ethical dilemmas using role-playing and storytelling. By exemplifying ethical scenarios, we guide our employees to recognise unethical behaviour and take appropriate action.
Ethics training is required for all Deloitte professionals every two years and for all new hires.
This year, we introduced a fresh approach to learning with ‘Dilemma’, a new global ethics training series for all full-time employees. This innovative online series moves beyond traditional e-learning by offering five engaging episodes designed to equip our talents with the insights and tools necessary to navigate ethical dilemmas and generate excitement around ethics learning.
The table illustrates a high-level analysis of our talents’ feedback on the Dilemma e-learning. While NSE averages are slightly below global averages on certain questions, they remain very positive, considering the maximum score is 5. Additionally, the Dilemma course has been nominated at the New York Festival TV & Film Gala, and a second season is planned for the next financial year (FY26).
In addition, this past year, we have carried out 35 ethics workshops with mandatory participation from approximately 600 Directors and Partners to improve awareness of ethical dilemmas and Deloitte’s high ethical standards, and to mitigate the risk of incidents.
Raising and resolving ethical concerns
Despite our best efforts to reinforce a culture of ethics and integrity, incidents still happen. We take every incident seriously and always seek to escalate and resolve them according to our governance and compliance procedures.
When an ethical concern arises, we provide various channels for consultation and reporting that emphasise confidentiality and non-retaliation. Concerns can be raised either directly with Team Leaders or Partners, or through the third-party ‘Speak Up’ whistleblower system, which enables our people to safely share concerns and report any unethical behaviour – including potential breaches of human rights or instances of corrupt or inappropriate conduct.
During FY25, our Ethics Committee thoroughly processed 23 reported ethical incidents. The Ethics Committee operates independently from the leadership team and is supported by an external lawyer. Of the 23 reported incidents, 18 have been substantiated, and action has been taken in 100% of these cases.
Ethics survey – how are we doing?
Each year, we conduct an Ethics Survey in which we ask our people to share their experiences of our culture, including our focus on human rights, professional conduct, and conflicts of interest.
Even though the results are very positive, we will continue to work on improving them by communicating our commitment to ensuring ethical behaviour, whistleblower safety, and accountability across the organisation. We will maintain these and other efforts in FY26 to ensure that our culture and conduct always reflect our Purpose, Our Promise, and our Shared Values.
Safeguarding human rights in our business
Our business and our purpose rely on people, all of whom share fundamental human rights that we are committed to respecting and protecting. These rights include the right to equal treatment, freedom of religion, freedom of expression, the right to a safe and healthy working environment, the right to privacy, the right to education, and other rights set out in the UN Universal Declaration of Human Rights and related covenants.
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 outline our approach to relationships beyond our immediate organisation.
In recent years, safeguarding the human rights of people working for Deloitte has focused on inclusiveness, diversity, wellbeing, training, and development. We have continued several initiatives in line with our diversity, equity, and inclusion strategy, which centres around these core pillars: gender balance, LGBT+ inclusion, and mental health support. We have also accelerated our efforts around training and lifelong learning through our 360 Develop – Centre for Lifelong Learning and our Business PhD Programme. Read more about these efforts in the Social section.
Looking ahead
We will continue to be guided by our Purpose and Promise to promote and respect human rights across all our activities and interactions with stakeholders. Over the coming year, we will maintain the dialogue with our people, clients, and suppliers to grow awareness and mobilise partners across our value chain to join us in taking practical action to manage and mitigate human rights risks.
Specifically, we will ensure that our due diligence – which includes our client acceptance and monitoring processes – continues to address human rights risks and helps prevent any harmful impacts on our people and our business. We will continue to ensure that those tasked with due diligence are adequately equipped to perform their duties and that any findings from due diligence are effectively integrated into our business practices and processes. We will regularly track and assess the effectiveness of our due diligence process, calibrating it against stakeholder expectations. We will continue to strengthen our grievance mechanisms and ensure that we respond to and handle cases effectively and in a timely manner.