Deloitte’s reputation is one of our most cherished assets. It distinguishes Deloitte in the marketplace, differentiates Deloitte from the competition and enables us to attract the world-class talent that is our hallmark. That’s why Deloitte’s Ethics teams work diligently to proactively strengthen the culture of integrity across the organization. Deloitte is committed to conducting business with transparency, honesty and the utmost professionalism.

Our Global Principles of Business Conduct (“Global Code”) outlines Deloitte’s ethical commitments and expectations for approximately 330,000 Deloitte people globally, giving the organization a strong foundation built upon indelible principles. At Deloitte, we have placed ethical culture and values at the heart of our agenda, and we understand the critical responsibility Deloitte has to serve the public interest. Driving a proactive approach to ethics and building and sustaining a culture of integrity helps Deloitte people make the best professional decisions every day.

The Deloitte Global Ethics team and Deloitte firms’ Ethics officers continue to work closely with senior Deloitte leaders to build and enhance the organization’s ethics program, which is composed of the following elements:

  • The Global Code;
  • A global ethics policy that sets out the requirements for Deloitte firms' own ethics programs, and an Ethics Officer Playbook to set clear expectations and reinforce the strategic role and responsibilities of Deloitte firms’ Ethics officers;
  • Ethical due diligence processes for Deloitte firm CEOs and board chairs, and enhanced expectations for firms’ boards of directors in governing ethical culture, ethical risks and ethics program agendas;
  • A global anti-discrimination and anti-harassment (including sexual harassment) policy that sets out the requirements for Deloitte firms’ own individual policies, subject to local law. The global policy requires anti-discrimination and anti-harassment training for all Deloitte professionals upon joining and every two years thereafter;
  • Deloitte ethics training programs—including online courses, classroom programs and facilitator-led interactive case discussions—and communications campaigns. Ethics training is required for all new hires upon joining Deloitte, upon promotion to manager (specific to their roles) and for all Deloitte professionals every two years;
  • Channels for reporting ethics issues and concerns that emphasize confidentiality and nonretaliation, including the third-party ethics helpline Deloitte Speak Up, as well as similar, third-party local services;
  • A global nonretaliation policy that articulates Deloitte’s commitment to a nonretaliatory workplace, with retaliation-monitoring procedures to support this.
  • Support activities—including communications, webinars and continuing education—to facilitate the sharing of best practices among Deloitte firm ethics teams;
  • An annual ethics survey, a self-assessment questionnaire and other tools (such as guidance for running focus group sessions) to measure the effectiveness of ethics programs across Deloitte;
  • An annual confirmation by all Deloitte professionals that they have read, understood and are in compliance with the Global Code; and
  • Detailed review programs to measure and monitor compliance with the global ethics policy and drive improvement in Deloitte firm ethics programs over time.

External commitments

Further to our internal commitments, programs and approaches, and in support of the principles of Deloitte’s Global Code, we introduced Our Commitment to Responsible Business Practices and Supplier Code of Conduct in FY2020, codifying Deloitte’s long-held beliefs and principles around these key areas.

  • Deloitte’s commitment to responsible business is rooted in our Purpose—175 years of making an impact that matters for our people, society and clients. It outlines the responsible business principles we believe in and the commitments we have made. These are embedded in our policies and inform our decision making.
  • Deloitte’s Supplier Code of Conduct (“Supplier Code”) outlines our expectations of suppliers—that they support our commitment to doing not only what is good for business, but also what is good for Deloitte people and the communities in which they live and work.

Anti-corruption commitment

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).

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 anti-corruption program across the Deloitte organization, which includes the following elements:

  • A Deloitte Global anti-corruption policy that 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;
  • Anti-corruption training that includes applicable policies, corruption red flags and case scenarios;
  • Support activities—including communications, workshops and webinars—to facilitate the sharing of best practices;
  • Annual Deloitte firm anti-corruption self-assessments and 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;
  • 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
  • A review program to assess compliance with Deloitte Global anti-corruption policies and drive continuous improvement in Deloitte firm anti-corruption programs.

Multilateral initiatives

Deloitte plays a role in various external efforts to promote ethical conduct in the business world. These include:

  • Business and Industry Advisory Committee (BIAC) to the Organization for Economic Corporation and Development. Gerrie Lenting, partner, Deloitte North and South Europe, is vice chair of the BIAC task force on anti-bribery and corruption.
  • University of Notre Dame Deloitte Center for Ethical Leadership. Members of the advisory board include several Deloitte LLP (US) leaders, including Deloitte LLP Chief Ethics & Compliance Officer Glenn Stastny.
  • Ethics Research Center. Glenn Stastny is a member of the board of directors.
  • Center for Professional Responsibility in Business and Society, University of Illinois College of Business. Glenn Stastny is a member of the advisory board.


Deborah Rheder
Deloitte Global Chief Ethics Officer

Mohammed Ahmed
Deloitte Global Anti-Corruption Leader

Jasmine Tsang
Deloitte Global Deputy Chief Ethics Officer

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