For each of the situations listed, identify the primary standard from the IMA Statement of Ethical Professional Practice that is violated (competence, confidentiality, integrity, or credibility). Refer to Exhibit 1- 6 for the complete standard.
1. Dana skipped attending his company’s training on GRI reporting because, even though he was required to go, attendance would not be taken.
2. Robyn does not disclose that her brother is the president of the consulting firm her organization is hiring for some GRI reporting work.
3. Byron is asked to prepare the GRI report for the year, but he has not attended GRI training. He decides to muddle his way through the report.
4. Robert is frustrated because he feels that his company is not moving fast enough to adopt sustainable practices and GRI reporting. He talks to a reporter about some ­potential environmental fines the company might receive, thinking that if the ­company is embarrassed publicly, it will move faster on sustainability initiatives.
5. Kimberly is a staff accountant at Briar Industries. Since Briar’s GRI report is not ­audited, Kimberly omits a few numbers that, if published, would cause Briar to look less environmentally friendly. Kimberly figures that she is not likely to get caught and the report is not required.