Code of Conduct

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The Independent Directors Association of Vietnam (IDA) Code of Conduct issued by the advisory board outlines the standards and behaviours that every member of the Association is expected to uphold. It reaffirms the Association’s commitment to ethical conduct and its practice of complying with all the applicable laws and avoid any potential or actual conflicts of interest. It provides a guide to the values, behaviours and ways of working which are core to being a member of the Association. If you are facing an ethical dilemma or if you have any concerns, please feel free to contact us at the IDA.


The Values of IDA that underpin this Code of Conduct are:

Creating high standards of ethical, moral and professional conduct and their application in corporate governance.

Having a clear vision and pursuing them with passion in all areas.

Making responsible decisions and holding ourselves accountable for them.

Proactively creating and maintaining a platform where members find value in the expertise provided.

Teamwork and Innovation
Building a vast network of trusted experts who work together to create innovative solutions.

Working with transparency in an effort to benefit the IDA’s members.

Why Ethics matter?
Operating in an ethical manner is an essential part of our vision and mission. Our founders, partners, members and other stakeholders expect us to follow the highest standard of corporate governance and business ethics. It is therefore imperative that we behave ethically in order to maintain the confidence of all of our stakeholders. Being a member of the IDA puts us in a position of trust and responsibility to uphold our ethical values.

The Code of Conduct

  • Members of the IDA are expected at all times to act in such a way so as not to bring themselves or the Association into disrepute.
  • Adherence to the Code of Conduct is a condition of membership – members.
  • Members are required to conduct themselves in a professional manner with the highest standards of honesty and integrity, exercising diligence, loyalty, reliability, responsiveness and due care in carrying out their duties and responsibilities, with courtesy and consideration towards others.
  • Members should at all times respect the pillars of good corporate governance which are based on the principles of transparency, accountability, fairness and responsibility.
  • Members shall always be cognizant of their responsibilities as professional persons and citizens of the wider community.
  • Members shall at all times safeguard the interests of their employers, colleagues and clients provided that they shall not knowingly be a party to any illegal or unethical activity.
  • Members shall not act in any way which may be in conflict with the legitimate interests of their employer or client or which would prejudice the performance of their professional duties and shall act with sound judgement and with such reasonable care and skill that can be expected of them.
  • In accepting or continuing a professional assignment, a member should always have regard to any factors which might reflect adversely upon their own integrity and objectivity in relation to that assignment.
  • It is the responsibility of every member to understand how to apply this Code of Conduct. If in doubt, members are encouraged to seek guidance.


  • All members of the Association shall conduct themselves with the highest standards of honesty, integrity, fairness and ethics, in all their activities and especially regarding IDA and in their work.
  • Shall perform their roles with competence, diligence, in good faith and act in the best interests of the Association.
  • Shall provide their expertise and experience in the best interests of the IDA and its stakeholders. They should express their views without fear or favour.
  • Give careful and independent consideration to the affairs of the IDA and satisfy themselves with the soundness of key decisions taken by the Management based on all documents / information placed before them.
  • Always act in the interest of the AID-India and ensure that any other business or personal association which a member may have does not conflict with those of IDA.
  • It is expected that Members shall privately disclose to the IDA any situation that appears to create a conflict of interest between personal interests and those of the Association and its stakeholders’ interests.
  • Members shall behave with courtesy and respect to all in IDA debates and meetings.
    When dealing with issues related to regulatory matters and government policies, members should bear in mind the primacy of the Association and the public interest.

Interaction with Media/Government/Any other agencies

  • Members shall refrain from public criticism of IDA decisions, organizational policies / stands on key issues. Any such comments shall be confined to IDA meetings and not at public platforms, and media interactions.
  • Unless specifically designated for the purpose, members must not represent themselves as speaking officially on behalf of the IDA, and should take utmost care to avoid being placed in a position where they might be misrepresented as speaking for the IDA.
  • Safeguard the confidentiality of all information and avoid unauthorized communication of official information received by them by virtue of their position.

Non Adherence

Any instance of non-adherence to the above Code of Conduct / any other observed unethical behavior on the part of any IDA member should be brought to the attention of the IDA.

Penalty for breach of Code of Conduct

Penalty may include removal or suspension from IDA as well as other remedies. IDA decision shall be the final in this respect.

Waivers & Amendments

Any waiver or amendment of any provision of this Code of Conduct can be considered as appropriate from time to time and must be approved by the IDA.