|
|
Framework for ethical decision making
|
|
|
As a guide in deciding on a course of action, follow these steps and ask yourself these questions:
|
 |
1) Recognise the event, decision or issue
- Are you being asked to do something that you think might be wrong?
- Are you aware of potentially illegal or unethical conduct on the part of others at PwC or a client?
- Are you trying to make a decision and are unsure about the ethical course of action?
2) Think before you act
-
Summarise and clarify your issue
- Ask yourself, why the dilemma?
- Consider the options and consequences
- Consider who may be affected
- Consult others
3) Decide on a course of action
- Determine your responsibility
- Review all the relevant facts and information
- Refer to applicable PwC policies or professional standards
- Assess the risks and how you could reduce them
- Contemplate the best course of action
- Consult others
4) Test your decision
- Review the "Ethics questions to consider"
- Apply PwC’s values to your decision
- Make sure you have considered PwC policies, laws and professional standards
- Consult others – enlist their opinion of your planned action
5) Proceed with confidence
- Communicate decision and rationale to stakeholders
- Reflect upon what was learned
- Share your success stories with others
|
|
|
|