Global Principles of Business Conduct

• We are straightforward and honest in our professional opinions and business relationships.
• We are truthful about the services we provide, the knowledge we possess, and the experience we have.
• We comply with applicable professional standards, laws and regulations and seek to avoid actions and behaviors that may discredit ourselves or our professions.
• We are forthright in our interaction with regulators, contributing to the dialogue and helping to drive integrity within the profession.

• We are committed to providing quality services by bringing together the breadth and depth of our resources, experience, and insights, to help clients address their needs and problems.
• We strive to develop outcomes that create an impact that matters for our clients.

• We are committed to earning and sustaining the public’s trust and confidence in the work we do.
• We foster a culture of appropriate professional skepticism and personal accountability, in line with professional obligations, which drives quality in the services we provide.
• We recognize the broader impact that our work has on our clients, our people, and society, and we make decisions about the work that we do, and the way we do it, with those interests in mind.

• We are objective in forming our professional opinions and the advice we give.
• We do not allow bias, conflict of interest, or undue influence, to alter our interactions, or to override our professional judgments.
• We do not offer, accept or solicit gifts, entertainment, or hospitality that may improperly influence, or be perceived to improperly influence, business decisions or impair objectivity.

• We use due care to match client needs with practitioners who have the competence required for their assignments.
• We foster innovation and new ideas to improve the value and performance of our services, while being mindful of the impact on society.
• We prioritize responsible development and deployment of new technologies, including artificial intelligence, aligned with our Ethical technology guiding principles, and take measures to identify, understand, and mitigate possible associated risks.

• We respect our competitors and are committed to operating legally and ethically, employing fair business practices, and avoiding any appearance of anticompetitive actions.
• We record hours worked timely and accurately, and submit legitimate business-related expenses incurred in line with applicable policies and contractual arrangements.
• Our fees reflect the value of services provided and responsibilities assumed.

• We take measures to protect and safeguard the confidential and personal information that we hold, collecting and handling it in compliance with our internal policies and guidance, and in accordance with applicable laws and professional standards.
• We prohibit disclosure of confidential and personal information entrusted to us unless granted permission or there is a legal or professional right or duty to disclose.
• We prohibit the use of confidential information about our clients for personal advantage or for the benefit of third parties.

• We foster a culture and working environment where our people treat each other - and are treated - with respect, courtesy, fairness, and equal opportunity for all.
• We encourage and value differing viewpoints, talents, experiences, and backgrounds.
• We create inclusive working environments that not only address individual needs but allow our people to utilize their unique strengths.
• We do not tolerate discrimination or harassment of any nature on the grounds of categories protected by applicable law in any of our working environments. 

• We invest in our people to develop the professional knowledge and skills necessary for them to effectively perform their roles.
• We are committed to maintaining and tracking completion of continuing professional education, professional qualification and licensing requirements.
• We engage in learning honestly and complete assessments independently without seeking or accepting help from other people, sharing assessment questions or answers, or inappropriately using artificial intelligence tools.
• We are committed to fair compensation models and practices, and access to well-being support, empowering our people to thrive.
• We support a psychologically and physically safe work environment for our people and expect our clients, and other third parties with whom we work, to do the same.

• We are against corruption and neither make bribes nor accept them, nor induce or permit any other party to make or receive bribes on our behalf.
• We support efforts to eradicate corruption and financial crime, including, but not limited to money laundering.
• We are committed to complying with applicable anti-money laundering, anti-corruption, export control, and sanctions laws and regulations.

• We select suppliers through standard procurement processes and do not condone illegal or unethical behavior by our suppliers, contractors, alliance partners, or technology relationships, as supported by Deloitte’s Supplier Code of Conduct.

• We make decisions about the clients we serve, the engagements we undertake, and the way we work in line with the beliefs and practices of our Commitment to Responsible Business Practices.
• We engage in work with our clients, suppliers, alliance partners and technology relationships in a way that directly, and indirectly, makes a positive impact on local, national, and global challenges.
• We support our communities and the environment through philanthropic donations, pro bono services, and volunteer time of our people.
• We support efforts to drive sustainable growth in pursuit of our goal to achieve net-zero greenhouse gas emissions and our WorldClimate ambition.
• We respect and uphold human rights principles in accordance with our global Human Rights Statement.

Further details about the Global Code and Deloitte´s Global Ethics program can be found on Deloitte.com.