With strong leadership support, the Global Code and Deloitte firm ethics programs define Deloitte’s approach to building and sustaining a culture of integrity.
Our expectations for ethical leadership
Our leaders are the face of Deloitte to our people, clients, and communities. They set the tone for how we treat each other and how we uphold our ethical commitments.
Leaders, across the Deloitte network, are expected to champion and uphold our ethical culture. They are a key resource to consult on ethical matters as they arise.
Decisive
Make ethical decisions
Responsible
Support ethical action
Candid
Speak openly about integrity
Trustworthy
Always do the right thing
Visible
Role model values
Respectful
Treat people fairly
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Our responsibility to speak up
Consultation goes to the heart of the Deloitte culture, and helps prevent our people from having to resolve a difficult ethical situation alone. Individuals are encouraged to consult with team leaders or others in their chain of command, Ethics, or Talent/HR with questions. In addition, formal ethics reporting channels are available in every Deloitte firm, and at the Global level, and offer the opportunity to report or consult anonymously.
At Deloitte, we believe a strong ethics training curriculum plays a vital role in preparing our people to navigate ethical dilemmas – to understand the importance of consultation, and to have the courage to speak up in the face of misconduct. Training programs include online courses, classroom and virtual programs, and facilitator-led interactive case discussions, all focusing on reinforcing ethical awareness, sensitivity, judgment, and decision-making skills. Ethics education is delivered to our people as both standalone trainings and embedded in other courses across various points throughout their career.
Embedded in various business specific professional trainings
There can be serious consequences for non-compliance with the Global Code, a Deloitte firm code of conduct or related Deloitte policies, up to and including dismissal.
We take reports of misconduct seriously, conducting investigations and addressing issues promptly and appropriately.
Retaliation against those who raise ethical concerns is not tolerated.
Deloitte’s ACT method for ethical decision making provides a framework to support our people.
ACT stands for:
Assess the situation
Consider and Consult
Take action
Take action by either consulting with a team leader or reporting the matter. Speaking up is taking action!
Our personal role in upholding our Global Code
Ethics commitment
The Global Code outlines the commitments that each of us make. It is based on our Shared Values and reflects our core belief that, at Deloitte, ethics and integrity are fundamental and not negotiable. Our Global Code applies across the Deloitte network* and provides the foundation for how our people behave. Each firm in the Deloitte network commits to the Global Code and, as appropriate, builds on it through more detailed codes of conduct.
*Please note that Deloitte Global does not provide services to clients and therefore references to clients in the Global Code refer to Deloitte firm clients
Ethics support
In addition to local codes, the Global Code is supplemented by Deloitte firm ethics programs, which provide support to build and sustain ethical judgment and decision-making skills in all Deloitte people. Each Deloitte firm has ethics training for its people and channels for consulting on difficult matters or reporting suspected misconduct.
Ethical awareness
All Deloitte people should remain aware of circumstances that may challenge our ability to comply with the Global Code. When faced with an ethical dilemma or circumstance that is inconsistent with our Global Code, we should consider all available information to assess the situation, use professional judgment, consult with relevant stakeholders as appropriate and, where necessary, take action, including applying appropriate safeguards. We should also be mindful of our own potential biases and any new or additional information which might lead to additional action being required.
Integrity commitment
As an organization, Deloitte commits to abiding by the Global Code and expects the same commitment to quality and integrity from its suppliers, clients, contractors, and alliance partners and technology relationships, as described in our Supplier Code of Conduct and Responsible Business Practices Statement.
