Ethics & compliance

About us

Ethics & compliance

At the core of all we do

Deloitte Southeast Asia is committed to the highest levels of ethics, integrity and quality. This is evidenced by our business practice and clients service standards, our leadership behavior and shared values, and most importantly, by the quality of the people we employ. In fact, ethics, integrity and quality are at the core of all our activities.

Maintaining our reputation and sustaining public trust starts with you.

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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.  

Our shared beliefs

Our shared beliefs are the underlying values that contribute to long lasting success at Deloitte. They are the foundation from which we make decisions and take action. They are the fundamental principles that link our diverse practices, cultures, and functions together. They are simple, yet make a powerful statement about what we value and how we act individually and as a global firm.

  • Commitment to each other
  • Integrity
  • Outstanding value to clients
  • Strength from cultural diversity

Global Principles of Business Conduct

Deloitte’s Global Principles of Business Conduct provide the foundation for ethical behaviour that unites all employees in all Deloitte offices all over the world. In particular, these 12 Global principles offer guidance about appropriate ethical and professional conduct covering areas that are critically important to our clients, people and society.

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Anti-corruption policies

DTTL and Deloitte Southeast Asia Ltd support the fight against corruption in all forms.

As part of its commitment to reducing corruption, DTTL is a founding signatory to the UN Global Compact and the Partnering Against Corruption Initiative of the World Economic Forum. Deloitte in Singapore has also signed to articles set out in the World Economic Forum Partnering Against Corruption Initiative to encourage and ensure clean business. Similarly, Deloitte in Thailand has participated in an Anti-Corruption Collective Action initiative in Thailand to create a Coalition Against Corruption, to foster cleaner business practices.

Deloitte Southeast Asia Ltd, its affiliates and all its personnel (collectively referred to hereinafter as “we”) are against corruption in any form and stand firmly against bribery in order to contribute to good governance, economic development, and the improvement of social welfare wherever we do business. We are committed to working in an ethical, lawful, and professional manner as set forth in the DTTL Policies Manual and the Global Principles of Business Conduct of the Member Firms of DTTL. We neither pay bribes nor accept them, nor induce or permit any other party to make or receive bribes on our behalf.

More specifically, we shall not engage or be involved in any of the following activities:

i. Bribery
Bribery involves engaging in any form of bribery, including offering, promising, giving, accepting, or soliciting payments designed to gain any improper business advantage. Bribing another person by offering, promising or giving a financial or other advantage to that other person intending to induce or reward them for improper performance of a relevant function or activity, or where acceptance of the advantage would itself be improper performance of that function or activity. Bribery will also be committed where the request, agreement to receive or acceptance of the bribe would itself be an improper performance of the relevant function or activity. Being bribed, by requesting, agreeing to receive or accepting a financial or other advantage intending that there be improper performance of a relevant function or activity.

ii. Political Contributions
Promising, giving, or soliciting contributions to political parties or to organizations or individuals engaged in politics as a subterfuge for bribery.

iii. Charitable Contributions
Promising, giving, or soliciting charitable contributions or engaging in charitable sponsorships as a subterfuge for bribery.

iv. Gifts, Entertainment and Hospitality
Offering or accepting gifts, entertainment, or hospitality as a subterfuge for bribery.

v. Facilitation Payments
Facilitation Payment however small, is the offering, promising or giving a financial or other advantage to facilitate a routine action to which there is already an entitlement, constitutes a bribe and an offence and is therefore prohibited.

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