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Shades of Grey: Directors' Dilemmas

Shades of Grey

This report builds on the work of the ICAS’s Ethics Committee in Shades of Grey: Ethical Dilemmas, which dealt with ethical dilemmas facing professional accountants. It was preceded by David Molyneaux’s 2008 ICAS research report, What do you do now? Ethical Issues Encountered by Chartered Accountants.  His report comprises 28 ethical dilemmas faced by chartered accountants. David was to have written Shades of Grey: Ethical Dilemmas but sadly passed away before that project commenced.

Following a similar style, this report addresses dilemmas facing company directors.

The dilemmas in this report

There are 34 dilemmas covering six areas commonly experienced by directors:

  • Directors’ duties – fiduciary duties/conflict of interest (7 dilemmas)
  • Directors’ duties – duties of care and skill (2 dilemmas)
  • Decision making (10 dilemmas)
  • Behavioural issues (4 dilemmas)
  • Information asymmetry (4 dilemmas)
  • Conduct of board business (7 dilemmas)

Download Shades of Grey: Directors' Dilemmas.

Ethics: Shades of grey

This report includes a number of topical case studies designed to raise discussions on ethical values

Ethics and The Power of One

ICAS calls on every CA to place ethical leadership at the heart of their professional responsibilities

2019 12 LendingCrowd 1 2019 12 LendingCrowd 1
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