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Concept information

social science subjects > business and management > business ethics > finance ethics > fiduciary duty
social science subjects > business and management > business ethics > accounting ethics > fiduciary duty

Preferred term

fiduciary duty  

Definition

  • A fiduciary is a person who has been entrusted with the care of another's property or other valuables and who has a responsibility to exercise discretionary judgment in this capacity solely in the interest of this other person's interest. Common examples of fiduciaries are trustees, guardians, executors, agents, and, in business, directors, officers, and executives of corporations. [Source: Encyclopedia of Business Ethics and Society; Fiduciary Duty]

Broader concept

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-S8Z2GSSM-9

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