Podcast: Creating an ethical culture in charities and non-profit organisations

Apr 08, 2020

In March, Níall Fitzgerald, spoke with the CEO of Carmichael, Diarmaid Ó Corrbuí, about creating an ethical culture in charities and non-profit organisations. The discussion, now available as a Carmichael Podcast, included highlighting the various important roles Chartered Accountants play in the non-profit sector as employees, trustees, volunteers, auditors, accounting and professional advisors, and donors.

The conversation explored several issues including:

  • What is ethics and how organisations in the charity/non-profit sector can ensure they have an ethical culture.
  • The role of the board and the senior management team in defining the core values of the organisation and ensuring they are demonstrated in everyday behaviour.
  • Challenges in relation to speaking up, whistleblowing and identifying who you can turn to when you want to raise a concern.
  • Reporting on organisational culture and demonstrating integrity in the annual report.
  • How an organisation might assess the need for change in its culture and a process for implementing that change.

The podcast refers to Chartered Accountants Ireland’s free publications Concise Guide of Ethics & Governance for the Charity and Not-for-profit Sector and Concise Guide for Directors: A Five-step Approach to Considering Organisational Culture, available to download from our governance resource centre at www.charteredaccountants.ie/governance.

The Carmichael Podcast is available to listen to here.