This is our sixth Integrated Annual Report (IAR or ‘Report’). It contains information on our impact, value creation, strategy and related performance for the financial year that started on 1 June 2020 and ended on 31 May 2021. It builds on our previous IAR, published on 23 September 2020. For the first time, we are publishing our IAR as a fully interactive document alongside a (static) PDF. The text and numbers in the PDF have been subject to external assurance and the PDF therefore takes precedence in case of discrepancies. To make our reporting more accessible to a larger group of stakeholders, we are also publishing an online Annual Review that contains highlights from the IAR. In addition to this Report, Deloitte Accountants B.V. publishes an annual Transparency Report that contains information on our Audit & Assurance practice’s structure, governance and system of quality controls. This Transparency Report will be available on our website as from end September 2021. Our 2020/2021 IAR also covers the main themes and topics included in the Transparency Report.
In this Report, we aim to take a holistic view of, and to reflect openly on, our business environment, dilemmas and opportunities. We believe in maintaining an open and transparent dialogue and relationship with our stakeholders. By sharing this Report, we want to improve the understanding of how we create value by fulfilling our purpose – to make an impact that matters. As always, we appreciate and welcome your feedback: it enables us to further improve our impact and related reporting in the years ahead. Please send your comments, questions or observations to NLBrandandCommunications@deloitte.nl .
"By sharing this Report, we want to improve the understanding of how we create value by fulfilling our purpose – to make an impact that matters."
This Report has been prepared in accordance with the Comprehensive option of the GRI Standards and the International <IR> Framework of the International Integrated Reporting Council (IIRC). We have applied the International Financial Reporting Standards for reporting our financial statements. Please refer to Annex 1 for the financial statements and to Annex 2 for additional non-financial disclosures. We have published the GRI Content Index as a separate document on our website. This Content Index contains references to our digital reporting environment. This Report also serves as our Communication on Progress, as prescribed by the United Nations (UN) Global Compact, of which Deloitte Netherlands is a participant. In this context, we report our impact with a focus on the UN Sustainable Development Goals that we deem most relevant to Deloitte.
Scope
In this Report, ‘Deloitte’ refers to Coöperatief Deloitte U.A. and its subsidiaries as listed in the ‘Notes to the specific items on the financial statements’ in Annex 1. Due to its immaterial influence on the data reported, we exclude Deloitte Dutch Caribbean (DDC) from our non-financial data, unless otherwise indicated. Coöperatief Deloitte U.A. is the firm for the Dutch geography within Deloitte North and South Europe (NSE), the second-largest member firm of Deloitte Touche Tohmatsu Limited.
Materiality
In conformity with the GRI Standards and the IIRC’s International <IR> Framework previously referred to, we have defined the material themes for this IAR using input provided by our stakeholders. We provide an overview of this input in the Stakeholder Engagement Report 2020/2021, that is included in the annexes.
Reporting boundaries
There is an overlap of topics and related opportunities noted by our internal and external stakeholders. Most of these topics relate to our internal organisation. For this reason, our reporting on these topics is limited to our performance within our direct sphere of influence, unless indicated otherwise (for example, where we discuss our value creation in a broader context).
Restatements
Compared to our previous report we have made the following restatements:
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We have changed the job classification applied in the tables of 'People' and 'Knowledge and Insights' based on new insights following our ERP update. At the same time, we renamed the job category 'other staff' to 'supporting staff'. We have recalculated and updated the data provided for 2019/2020 accordingly.
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For the KPI 'Employer of choice in relevant rankings', we evaluated and adjusted the universities and studies in scope. We have applied this new scope also to the data provided for 2019/2020.
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We have updated our categorisation of ethical incidents, aligning it with the criteria used by NSE for more uniform and transparent measurement throughout the region. As it is impossible to apply this new categorisation to the data presented in previous reports, we do not provide historic data for ethical incidents in this report.
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For our Energy and CO2 reporting, we discovered a double counting error in our past energy usage calculations for heat and cold. We have corrected the data provided for 2019/2020 accordingly.
Reliability and completeness
We have collected the relevant performance data from our business information systems as supported by our internal control and monitoring systems, and from suppliers and other sources. This is centrally recorded and thereafter reviewed by our Finance & Control department. We have engaged our independent external auditor, BDO Audit & Assurance B.V., to provide reasonable assurance on both the financial and the non-financial information on the PDF version of this report. The combined independent auditor’s and assurance report of BDO Audit & Assurance B.V. can be found in Annex 4 of the PDF.
Reporting process
Central to our approach to reporting is the IAR Project team. This team is headed by our Chief Financial Officer and consists of representatives from Finance & Control and Finance & Accounting, combined with specialists from our Risk Advisory business’ Sustainability Group and supported by Brand and Communication. Content planning and development takes place under the supervision of the Executive Board with internal oversight by the Supervisory Board. The Report is published after approval by the General Meeting.
