Our ethics principles

How employees and their superiors bear responsibility

Living our purpose and values

All employees need to know, understand and live by the ethics principles – and hold others to them as well.

Superiors bear responsibility for ensuring that problems, questions and notifications are followed up on.

We observe the laws, regulations and standards that apply to our profession. The requirements here do not cover our activities in their entirety. That is why we have additionally developed our ethics principles. The principles are based on our values and clarify how we wish to uphold our values in practice.


Business activities

  • Adhering to contracts

  • Acting independently

  • No corruption or bribery


  • Dealing with each other respectfully

  • Safe work environment

  • Open culture of discussion


  • Acting with integrity

  • Assisting in preventing errors and misconduct


  • Protecting sensitive data and confidential information and using them securely

  • Compliance with statutory requirements

  • Providing skills for solving problems

  • Respecting the traditions of each country


PwC Germany’s Ethics Office

Daniela Geretshuber
Chief People Officer, Chief Corporate Sustainability Officer, Ethics Officer
Tel.: +49 89 57905515

The Ethics Officer is appointed by the highest level of leadership in each country where PwC has a member firm and is responsible for the national implementation of the ethics principles.


Angela Dern
Ethics Office Leader
Manager - Human Capital, Team Lead Inclusion & Diversity
Tel.: +49 211 981-5297


Dr. Sandra Brandes
Ethics Office
Senior Associate - Human Capital

Tel.: +49 211 981-7046

The Ethics Officer receives professional support in implementing the ethics principles as well as in researching, clarifying and processing ethics notifications.