Living our purpose and values

PwC's Code of Conduct

Code of Conduct

Our Code of Conduct is based on the PwC Purpose (to build trust in society and solve important problems) and a core set of shared values. The Code sets out a common framework around how we are expected to behave, do business and to do the right thing. This includes Speaking Up if we come across a situation that is inconsistent with the Code or our values.

Knowing, understanding, and living the Code, is a fundamental part of who we are as PwC professionals, and what we stand for.

Our Purpose & Values

Our Purpose and Values are the foundation of our success. We exist to build trust and solve important problems, and our values help us deliver on that Purpose.

Act with integrity

  • Speak up for what is right, especially when it feels difficult
  • Expect and deliver the highest quality outcomes
  • Make decisions and act as if our personal reputations were at stake

Make a difference

  • Stay informed and ask questions about the future of the world we live in
  • Create impact with our colleagues, our clients and society through our actions
  • Respond with agility to the ever changing environment in which we operate


  • Make the effort to understand every individual and what matters to them
  • Recognise the value that each person contributes
  • Support others to grow and work in the ways that bring out their best

Work together

  • Collaborate and share relationships, ideas and knowledge beyond boundaries
  • ​Seek and integrate a diverse range of perspectives, people and ideas
  • Give and ask for feedback to improve ourselves and others

Reimagine the possible

  • Dare to challenge the status quo and try new things
  • Innovate, test and learn from failure
  • Have an open mind to the possibilities in every idea

Our Human Rights Policy

We serve clients and communities around the world, working to achieve our Purpose: to build trust in Society and solve important problems. Every day, we come together to make this happen, and whether we’re working with PwC people or others, we depend on each other to be mindful of our ethical responsibilities.

We work to guard against complicity in human rights abuses, comply with applicable labour and employment laws, and draw on internationally recognised labour principles in how we do business. Our approach to human rights is already well integrated into our existing business practices, for example as part of our Human Capital, Procurement, Ethics & Compliance and Corporate Responsibility activities.

Charter of Responsible Purchases

As a responsible player that cares about social, societal and environmental matters, PwC Luxembourg is committed to respecting fundamental rights and reducing the social, environmental and ethical impacts of its purchasing process.
Our company has a Corporate Responsibility Committee, which defines our CSER strategy. This strategy is based around four pillars: responsible growth; supporting diversity and inclusion; community engagement; and environmental awareness. These four pillars are an integral part of our values and guide our actions and the decisions we make.
Our Charter of Responsible Purchases draws its inspiration from these four pillars, as well as from two French examples: the Charte des Relations Fournisseurs Responsables (Charter of Responsible Supplier Relations) established by the CNA (National Purchasing Council), and the Médiateur des Entreprises (Company Mediator). This French charter is a reference for purchases. The aim of our Charter is to establish a common reference framework between our purchasers and our suppliers, as well as any subcontractors they may have. It will enable both our suppliers and all of our stakeholders - including our employees - to understand the responsible purchasing approach adopted by our firm’s purchasers.

Contact us

Philippe Sergiel

Partner, Ethics and Business Conduct Leader, PwC Luxembourg

Tel: +352 49 48 48 2055

Paul Neyens

Ethics and Business Conduct Independent Chairman, PwC Luxembourg

Tel: +352 621 33 2533

Valérie Arnold

Partner, Human Rights Leader, PwC Luxembourg

Tel: +352 49 48 48 2285

Follow us