Deloitte actively supports multiple efforts to eradicate corruption throughout the world. Deloitte Global was an early signatory to the United Nations Global Compact (UNGC) and to the World Economic Forum’s Partnering Against Corruption Initiative (PACI).
Deloitte Global’s anti-corruption policy includes requirements for Deloitte firms' own anti-corruption programs and addresses matters such as bribery, facilitation payments, political and charitable contributions, and gifts and entertainment.
The Deloitte Global anti-corruption team and Deloitte firm anti-corruption leaders work closely with senior Deloitte leaders to build and enhance a globally consistent, internal anti-corruption program across the Deloitte organization, which includes the following elements:
- Annual Deloitte firm anti-corruption self-assessments, guidance and tools (such as guidance on anti-corruption testing and monitoring) to measure the effectiveness of anti-corruption programs across Deloitte;
- A globally consistent process to perform anti-corruption due diligence on nonclient third parties including subcontractors, marketplace alliances, vendors and suppliers;
- A globally consistent methodology and process for Deloitte firms to perform corruption risk assessments;
- Support activities—including communications, workshops and webinars—to facilitate the sharing of best practices; and
- An annual confirmation from each member firm to Deloitte Global that all of its people have read, understood, and agree to comply with the local anti-corruption policy and are not in violation of this policy, and understand their obligation for reporting actions that do not comply with this policy.
Additionally, Deloitte Global has a written policy requiring member firms to escalate corruption incidents meeting established criteria to the appropriate Deloitte Global executive. In FY2021, no incidents of corruption were reported to Deloitte Global under this policy.
All Deloitte people are required to complete anti-corruption training—after being hired and every other year thereafter—that includes applicable policies, corruption red flags and case scenarios.
Deloitte Global conducts a review program to assess compliance with anti-corruption policies and drive continuous improvement in Deloitte firm anti-corruption programs.