The ICF Code of Ethics (Section 3.1) defines a conflict of interest as a situation where a coach’s "personal interest appears to influence the objective exercise of their professional duties." Ownership creates a personal stake that could bias coaching. Let’s evaluate:

A. Providing coaching services to employees at a company the coach owns: This is a conflict, as the coach’s business interests may conflict with employee needs (Section 3.2 requires disclosure).

B. Providing coaching to part of an organization rather than coaching across the entire organization: This is a scope decision, not a conflict of interest.

C. Encouraging the interests of a department over the interests of the entire company: This may be unethical but isn’t a personal conflict of interest for the coach.

D. Putting a client’s interests ahead of the coach’s own business interests: This aligns with ethics, not a conflict (Section 1).

Option A is a conflict of interest, per ICF’s definition.