Ethics at Deloitte

Culture of integrity

Deloitte and its member firms strive to do not only what is legal, but what is right. Deloitte people have high professional and ethical standards, and demonstrate these standards every day through the delivery of quality professional services. They understand that doing the right thing means operating within the letter and the spirit of the laws that govern their professions and the global marketplace.

Integrity and ethical behaviour are both core aspects of Deloitte culture. They guide our people in making business decisions, in the actions they take, and in the way they treat their clients and each other. Deloitte sustains this culture by providing an open and consultative environment, which encourages Deloitte people to raise issues and discuss differences of opinion. In addition, Deloitte member firms work hard to provide all of their people with the appropriate tools and guidance, to ensure that they can make ethical decisions and take responsible actions every day. 

Deloitte’s commitment to ethics

The Deloitte network of member firms conducts business in accordance with applicable laws, regulations and professional standards, providing quality service to clients and building trust and confidence in global markets. In addition, Deloitte member firms implement internal policies and standards to address important professional behavior that may not be governed by professional requirements.

The Global Principles of Business Conduct (“Global Code”) for the Deloitte network outlines the commitments that each of us make. Based on our Shared Values, the Global Code reflects our core belief that, at Deloitte, ethics and integrity are fundamental and not negotiable.

The Global Code is supplemented by member firm ethics programs which provide support to build ethical judgment and decision-making skills in all Deloitte people. Each member firm has an appointed Ethics Officer, and provides ethics training and channels for consulting on difficult issues and reporting suspected misconduct. Each member firm in the Deloitte network commits to the Global Code and, as appropriate, builds on it through more detailed local codes of conduct.

Consultation goes to the heart of the Deloitte culture, and avoids our people having to resolve a difficult ethical situation alone. Individuals are encouraged to consult with their colleagues, line managers, leaders or through their member firm’s normal work channels. In addition, formal ethics reporting channels are available for those who seek a confidential route for consultation.

Deloitte’s Shared Values

Our purpose – to make an impact that matters – and our aspiration – to be the undisputed leader in professional services – define us. At the root of these goals are our Shared Values. These Shared Values are timeless and they describe the distinctive Deloitte culture.

Lead the way

With our unmatched scale, scope, skill, and service excellence, Deloitte is not only leading the profession, but reinventing it for the future. And we are putting those same attributes to work in our communities, creating opportunity and leading the way to a better, stronger, and more sustainable world.

Serve with integrity

By acting ethically and with integrity, and serving as role models in our communities, Deloitte has earned the trust of clients, regulators, and the public. Upholding that trust is our single most important responsibility – the reason we do what is right, always.

Take care of each other

At the heart of Deloitte culture is the understanding that “we are all in this together.” We look out for one another and prioritize respect, fairness, development, and well-being.

Foster inclusion

We are at our best when we foster an inclusive culture and embrace diversity in all forms. We know this attracts top talent, enables innovation, and helps deliver well-rounded client solutions. We are committed to empowering all people to grow and achieve, accelerating diversity in leadership, and building balance for better.

Collaborate for measurable impact

We approach our work with a collaborative mindset, teaming across businesses, geographies, and skill sets to deliver tangible, measurable, attributable impact. We measure our success not only by metrics, but by the strength of the relationships we build, the level of innovation we bring to solving problems, and the company we keep as we deliver the best of Deloitte to the world.

Our commitment to responsible business practices

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. Our Purpose defines who we are and why we exist. Our Shared Values describe how we live our Purpose, and our Global Principles of Business Conduct explain our ethical commitments.

This document 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.