Deloitte CE

Code of
Conduct

It starts with integrity

Deloitte Central Europe Quality & Risk Management

1 June 2017
Making an Impact that Matters

Deloitte’s commitment to quality and integrity underlies everything we do – day in

and day out – as we seek to make an impact that matters for clients, our people,
and our communities.
Our Deloitte CE Code of Conduct – or Code – guides those efforts by clearly articulating the
standards to which we all must hold ourselves, wherever we live and work.

We would like to ask all Deloitte people to read and understand the Code, and recognize the Alastair Teare
significance of the commitments we make. CEO, Deloitte CE

It is essential that each of us does our part to continue building a culture that aligns with our
Code – a culture in which we are comfortable speaking up when something doesn’t feel right,
in which we respond swiftly and effectively when others raise concerns, and in which we
always deliver our very best effort without fail.

Our path to undisputed leadership starts with integrity, which must remain our constant guide
along our journey.

Ahmed Hassan
Reputation and Risk Leader
Deloitte CE

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The role of the Code

Our Code encompasses Deloitte’s Global Principles of Business Conduct, which 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 Shared Values

• Integrity

• Outstanding value to markets and clients

• Commitment to each other

• Strength from cultural diversity

Acting in accordance with the Code is a responsibility for all Deloitte people in Central Europe. Each of us is expected to
know, understand and comply with the Code. We also have a responsibility to raise our voice when we become aware of
anything that is inconsistent with it. There can be serious consequences for non-compliance with the Code or related Deloitte
policies, up to and including dismissal.

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 The backbone of the Code is the Global Principles
of Business Conduct which describes the
commitments that Deloitte and its people make to
stakeholders around the world – our clients, our
people and society. It is important to note that
the commitments described in the Code are not
set out as aspirations. They are the behaviours
that our people, clients and other stakeholders
can expect from Deloitte today.

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Structure of the Code

We commit to serving clients We commit to inspiring our We commit to contributing

with distinction talented professionals to to society as a role model for
deliver outstanding value positive change

• Integrity • Respect, diversity and fair treatment • Anti-corruption

• Quality • Professional development and support • Responsible supply chain
• Professional behaviour • Social responsibility
• Objectivity
• Competence
• Fair business practices
• Confidentiality, privacy and data protection

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Consult, consult, consult

In complying with the standards outlined in You don’t have to resolve a difficult ethical
this Code, you should ask yourself the decision alone. We encourage you to consult
following questions to aid in making the right with your colleagues, line managers, leaders or
decision about a possible course of action: member firm’s normal reporting channels. In
addition, formal ethics reporting channels are
• Are my actions illegal or unethical? available at the regional and member firm level
for those who seek a confidential route for
consultation.
• Am I being fair and honest?
CE ethics reporting At Deloitte, we take reports of misconduct
channels: • Would I be unwilling or embarrassed to tell seriously, conducting investigations where
my family, friends, or co-workers? necessary, and addressing issues
CE Deputy Chief Ethics Officer: Andy appropriately. Retaliation against those who
• Would the reputation of DTTL or any DTTL raise ethical concerns in good faith is not
Newman
member firm be harmed if the action was tolerated.
revealed in the newspapers?
Ethical Dilemmas Database: An
With strong DTTL and member firm leadership
anonymous internal tool for reporting • Am I personally uncomfortable about the support, our Code and CE Ethics Program
ethical dilemmas course of action? define the Deloitte approach to building and
sustaining a culture of ethics and integrity.
• Could someone’s life, health, safety, or
reputation be endangered by my action?

• Could the intended action appear

inappropriate to a third party?

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 Every day at Deloitte, we seek to make an impact
that matters to our people, our communities, and
the clients that we serve. The following
commitments illustrate what our stakeholders can
expect from our people.

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Global Principles of Business Conduct
We commit to serving clients with disctintion

Integrity Objectivity
• We are straightforward and honest in our • We are objective in forming our professional opinions
professional opinions and business relationships. and the advice we give.
• We are truthful about the services we provide, the • We do not allow bias, conflict of interest, or
knowledge we possess, and the experience we have inappropriate influence of others to override our
gained. professional judgments and responsibilities.
• We do not offer, accept or solicit any gifts,
Professional Behaviour entertainment or hospitality that we have reason to
• We comply with applicable professional standards, believe may be intended to improperly influence
laws and regulations and seek to avoid actions that business decisions or impair objectivity.
may discredit ourselves or our professions.
• We foster a culture of appropriate professional Quality
skepticism and personal accountability which • We are committed to providing quality services by
supports clients and drives quality in the services bringing together the breadth and depth of our
we provide. resources, experience and insights to help clients
address their needs and problems.
• We understand the broader impact that our work
has on society, our people, and our clients, and we • We strive to develop outcomes which create an
conduct business with those interests in mind. impact that matters for our clients.
• We are committed to earning and sustaining the
public’s trust and confidence in the work we do.

More commitments to clients

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Global Principles of Business Conduct
We commit to serving clients with disctintion

Competence Confidentiality, privacy and data protection

• We use due care to match client needs with • We protect and take measures to safeguard
practitioners who have the competence the confidential and personal information
required for their assignments. that we hold, collecting and handling it in
• We foster innovation and new ideas to compliance with applicable laws, professional
improve the value and performance of our obligations, and our own data management
services policies and practices.
• We prohibit disclosure of confidential and
Fair Business Practices personal information entrusted to us unless
• We respect our competitors and are granted permission or there is a legal or
committed to fair business practices. professional right or duty to disclose.
• We receive fees that reflect the value of • We prohibit the use of confidential
services provided and responsibilities information about our clients for personal
assumed. advantage or for the benefit of third parties.
• An information security awareness culture is
systematically built and adhered to, and our
leadership commits to develop Deloitte
information security management systems
and focus on its further improvement.
• We are all informed and educated concerning
problems around information security
through a range of options including
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information security awareness training. 9
Global Principles of Business Conduct
We commit to inspiring our talented professionals to deliver outstanding value

Respect, diversity and fair treatment Professional development and support

• We foster a culture and working environment • We invest in our people to develop the
where our people treat each other with professional knowledge and skills necessary
respect, courtesy and fairness, promoting for them to effectively perform their roles.
equal opportunity for all. • We help our people reach their potential
• We encourage and value a diverse mix of through investments in personal and
people, view-points, talents, and professional development and support
experiences. programs.
• We create inclusive working environments • We provide a safe work environment for our
that not only address individual needs, but people and expect our clients to do the
allow our people to utilize their unique same.
strengths.
• We do not tolerate harassment or unfair
discrimination in our working environments.

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Global Principles of Business Conduct
We commit to inspiring our talented professionals to deliver outstanding value

Anti-Corruption Social responsibility

• We are against corruption and neither make • We contribute to society and communities by
bribes nor accept them, nor induce or permit engaging with non-profit organizations,
any other party to make or receive bribes on governments, and other businesses to make
our behalf. a positive impact on local, national or global
• We support efforts to eradicate corruption challenges.
and financial crime. • We support our communities in a variety of
ways, such as donating money, providing pro
Responsible supply chain bono client services and supporting the
• We do not condone illegal or unethical volunteering of time by our people.
behaviour by our suppliers, contractors and • We support efforts to drive sustainable
alliance partners. development and we respect human rights
• We select suppliers through fair procurement standards.
processes. • We recognize that our business operations
and our provision of services may at times
impact the environment and we work to
reduce harmful effects they might have.

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© 2017. For information, contact Deloitte Touche Tohmatsu Limited.