В ходе последнего общемирового исследования «Управление ответственным бизнесом 2015» было выявлено, что у 82% организаций-респондентов есть свой кодекс профессиональной этики.
Professional accountants’ training in analyzing and interpreting both financial and non-financial data positions them to challenge information that seems suspicious and be diligent in examining the supply chain, as well as interpreting where there most likely is high risk.
Many companies have a code of ethics, and employees who are aware of the code—but are anti-corruption and human rights concerns part of the story, for the companies and the employees?
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant.
Professional accountants globally have a Code to uphold—there is a clear obligation for them to act with integrity and objectivity, and not to subordinate their judgement to others.