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Corporate Responsibility Reports 
Many new technological advances allow for the reporting of statistics as carbon footprints and a 
company's impact on the environment. These can be added to more conventional assessments 
such as staff turnover to provide quite a detailed report on the organisation. 
Such 
corporate values
also guide staff as to the expectations that employers have regarding their 
behaviour. The aim is to end up with consistent behaviour across the workforce in terms of personal 
conduct and professionalism. These policies are enforced on a voluntary basis and results are monitored 
through audits, surveys and interviews.
 
 
8
Ethical dilemmas 
Ethical dilemmas
are situations where two ethical values or requirements seem to be incompatible. 
They can also arise where two conflicting demands or obligations are placed on an individual. 
A 
conflict of interest
arises where an individual has a duty to two or more parties. While working, 
information or other matters may arise that mean they cannot continue work for one party without 
harming another. 
BPP Tutor Toolkit Copy

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CHAPTER 19
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ETHICAL CONSIDERATIONS 
 
501 
We have discussed the 
need
for accountants to be ethical, and the 
consequences
of being unethical. It 
is therefore important that they can spot an 
ethical problem 
and be able to deal with it effectively and 
appropriately. Many dilemmas challenge both 
personal integrity
and 
business skills
and therefore a 
strong ethical understanding is important. We now consider potential situations where accountants have 
to make ethical decisions, and how they should resolve them. 
8.1 Ethical dilemmas and conflicts of interest