ICAEW believes that integrity is fundamental to ethical behaviour. Ethical behaviour is not just a matter of concern and media debate but of crucial importance to individuals, organisations and markets.
Efficient and effective markets will have as their foundations participants that can trust and be trusted, accepted standards of behaviour and mechanisms which influence and are influenced by behaviour.
Some of the issues which are being explored in the Market Foundations thought leadership initiative include:
- Characteristics associated with ethical behaviour
- Similarities, differences and inter-relationships between ethical behaviour and integrity
- Factors and frameworks influencing decision-making process
- How do organisations influence and promote ethical behaviour
- The role of professions in promoting, supporting and reinforcing ethical behaviour
See further discussion on ICAEW's work on ethical behaviour in business
Publications
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Real integrity briefing (PDF 515KB/36 pages)
Practical solutions for organisations seeking to promote and encourage integrity. This research briefing summarises a major research project considering how organisations can encourage integrity.
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Real integrity full report (PDF 975KB/84 pages)
Practical solutions for organisations seeking to promote and encourage integrity. This research report looks at the meaning of integrity and how it can be promoted in organisations. Practical solutions for organisations seeking to promote and encourage integrity. This research briefing summarises a major research project considering how organisations can encourage integrity.
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Report on the Lord Mayor's conference on trust and valuers Nov 2011 (PDF)
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Integrity in professional ethics - FEE discussion paper (PDF 442KB/21 pages)
Aims to encourage debate about the importance of integrity in the accountancy profession and business. It encourages stakeholders to consider what behaving with integrity in a professional and business context should mean. As stated in our response (PDF 87KB/9 pages) to this discussion paper, we are very supportive of this initiative. In April 2011 FEE issued a document summarising the feedback received. This provides interesting perspectives on what integrity means, and on its application, in Europe.
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Instilling integrity in organisations (PDF 227KB/4 pages)
Practical guidance aimed at directors and management to assist them in instilling integrity in their organisations. It may also be helpful to audit firms discussing this topic with clients and individuals seeking to address issues in this area with their employers.
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Reporting with integrity
Brings ideas from a variety of disciplines to obtain a more comprehensive understanding of what is meant by integrity, both as a concept and in practice. Because this report sees reporting with integrity as a joint endeavour of individuals, organisations and professions, including the accounting profession, the concept of integrity is considered in all these contexts.
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Integrity in the workplace: who is responsible?, American Accounting Association Ethics Symposium, August 2011.
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ICAEW has it owns proposals for achieving ethical behaviour in organisations.
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In recent years there has been increased interest from individuals, organisations, regulators and governments in initiatives which reinforce integrity and enhance trust. At the same time, there has been increased recognition of the importance of integrity for reporting, the reputation of individuals and businesses and the economic development of countries.