GRI content index

Statement of use	Deloitte Coöperatief U.A. has reported in accordance with the GRI Standards for the period June 1st, 2022 - May 31st, 2023
GRI-1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	No sector standard available (yet)

Standard	Disclosure	Location	Omission / explanation

GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1	Organizational details	pages 57, 22
2-2	Entities included in the organization’s sustainability reporting	page 124
2-3	Reporting period, frequency and contact point	page 4
2-4	Restatements of information	-	There are no material restatements of information
2-5	External assurance	pages 45, 131, 185-XX
2. Activities and workers
2-6	Activities, value chain and other business relationships	pages 15-16, 28-40, 162-164
2-7	Employees	pages 146, 176	No breakdown according for temporary and fixed contrats due to unavialability of data. We will amend in next year's report. Deloitte does not have non-guaranteed hours contracts.
2-8	Workers who are not employees	-	We have no data avalable for the reporting period. New software that we implemented during FY23 allows us to report this indicators in our next report
3. Governance
2-9	Governance structure and composition	pages 41-48
2-10	Nomination and selection of the highest governance body	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
2-11	Chair of the highest governance body	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
2-12	Role of the highest governance body in overseeing the management of impacts	pages 41-42
2-13	Delegation of responsibility for managing impacts	pages 41-42
2-14	Role of the highest governance body in sustainability reporting	page 131
2-15	Conflicts of interest	page 42
2-16	Communication of critical concerns	page 158
2-17	Collective knowledge of the highest governance body	pages 41-48
2-18	Evaluation of the performance of the highest governance body	pages 45
2-19	Remuneration policies	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
2-20	Process to determine remuneration	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
2-21	Annual total compensation ratio	page 176
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	pages 10-11
2-23	Policy commitments	-	As indicated in the report, we are working on our Human Irghts policy. This policy is expected to be adopted in 2023/2024. Once this policy is adopted, we will fulfill the requirements of this provision in our reporting
2-24	Embedding policy commitments	pages 162-166	We partly comply with this requirement in the area of supply chain responsibility (through our supplier code of conduct) and in general in our current approach to human rights. We expect to be able to report in full on this indicator in our 2023/2024 Report.
2-25	Processes to remediate negative impacts	pages 165-166
2-26	Mechanisms for seeking advice and raising concerns	page 176
2-27	Compliance with laws and regulations	-	No fines or other sanctions were incurred in the reporting period
2-28	Membership associations	pages 176-177
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	pages 124-130
2-30	Collective bargaining agreements	page 177

GRI 3: Material Topics 2021
3-1	Process to determine material topics	pages 124-130
3-2	List of material topics	pages 124-130
3-3	Management of material topics		Topics are managed per impact. The way in which material topics are managed, is described in the Governance section for each topic

Climate and CO2 emissions
GRI 3: Material Topics (2021)
3-3	Management of material topics	pages 132-136
GRI 305: Emissions (2016)
305-1	Direct (Scope 1) GHG emissions	pages 132-136
305-2	Energy indirect (Scope 2) GHG emissions	pages 132-136
305-3	Other indirect (Scope 3) GHG emissions	pages 132-136
305-4	GHG emissions intensity	pages 132-136
305-5	Reduction of GHG emissions		Not available: it is impossible to indicate what percentage of GHG reduction emission derives from our initiatives and what from autonomous external developments
305-6	Emissions of ozone-depleting substances (ODS)		Not applicable: Deloitte doesn’t emit ozone depleting substances
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions		Not applicable: there are no such significant emissions within Deloitte

Employee value proposition
GRI 3: Material Topics (2021)
3-3	Management of material topics	pages 138-144
GRI 404: Training and Education (2016)
404-2	Programs for upgrading employee skills and transition assistance programs	page 177
404-3	Percentage of employees receiving regular performance and career development reviews	pages 138-144

Inclusion and diversity
GRI 3: Material Topics (2021)
3-3	Management of material topics	pages 144-147
GRI 405: Diversity and Equal Opportunity (2016)
405-1	Diversity of governance bodies and employees	pages 144-147
405-2	Ratio of basic salary and remuneration of women to men	pages 144-147
Own indicator	Female positions in leadership roles	page 122
Own indicator	Female partners as % of total partners	page 122

Learning and development
GRI 3: Material Topics (2021)
3-3	Management of material topics	page 147-149
GRI 404: Training and Education (2016)
404-1	Average hours of training per year per employee	page 147-149

Wellbeing
GRI 3: Material Topics (2021)
3-3	Management of material topics	page 149-150
Own indicator	Sickness leave	page 150

Impact on society
GRI 3: Material Topics (2021)
3-3	Management of material topics	page 151-154
Own indicator	#hours spent on DIF projects	page 122

Quality of services
GRI 3: Material Topics (2021)
3-3	Management of material topics	page 155-156
Own indicator	Total engagement satisfaction	page 122
Own indicator	Net promotor score	page 122
Own indicator	% regulatory reviews that are satisfactory	page 122

Ethics and integrity
GRI 3: Material Topics (2021)
3-3	Management of material topics	pages 156-159
Own indicator	Ethics incidents	page 158

Data security
GRI 3: Material Topics (2021)
3-3	Management of material topics	pages 159-160

Innovation
GRI 3: Material Topics (2021)
3-3	Management of material topics	pages 160-161

ADDITIONAL INFORMATION

Employment and turnover

	2022/2023	2021/2022
Average FTEs	7,707	6,796
Average headcount	8,180	7,191
Total experienced hires (excl. partners)	286	277
● < 30 years old	26	19
● 30 - 40 years old	187	164
● 40 - 50 years old	56	79
● > 50 years old	17	15
Total partner hires	29	19
Total graduate hires	1,504	1,449
● < 30 years old	1,212	1,217
● 30 - 40 years old	247	200
● 40 - 50 years old	37	21
● > 50 years old	8	11
Total internship (Stagiairs)	842	812
Total exits	1,054	1,059
● < 30 years old	473	498
● 30 - 40 years old	428	409
● 40 - 50 years old	97	95
● > 50 years old	56	57
Total divestments	0	0

Part-time / Full time population (%)

	Part-time 2021/2022	Full-time 2021/2022	Part-time 2020/2021	Full-time 2020/2021
Population of Deloitte	19%	81%	17%	83%

Universal Standards 2-21 Annual total compensation ratio

In 2022/2023, the ratio within Deloitte amounted to 14.2 (2021/2022: 11.0).

The income of the highest paid individual increased with 17.5% in 2022/2023 (2021/2022: 0.8%). At the same time the decrease of the average income for partners and employees amounted to -9.5% (2021/2022: +8.2%) mainly caused by a decrease in the amount of management fees paid to partners.

Universal Standards 2-26 Communicating critical concerns

We maintain formal and informal ways of raising critical concerns. Formal ways include the General Meeting of Members of Coöperatief Deloitte U.A., functional meetings and the Works Council meetings.

Our culture is characterised by low thresholds. This is illustrated by open communication channels between the Board and employees. During special focus meetings and in internal media such as townhall meetings and other channels, employees are invited to give their constructive feedback on policies and organisational performance.

Universal Standards 2-28: Memberships associations

Deloitte Netherlands fully supports the commitments made by the global DTTL organisation to the UN Global Compact (UNGC), the World Economic Forum’s Partnering Against Corruption Initiative (PACI) Principles, the Global Corporate Citizenship Initiative (GCCI), and the Global Reporting Initiative (GRI). Wherever possible, we translate these initiatives into local activities and initiatives and share our knowledge and experience with other member firms and our clients.

Our support for these commitments enables us to:

Have an understanding of sustainability initiatives undertaken by other geographies and member firms, and identify opportunities to leverage and learn from these activities
Translate the commitments made by DTTL to the UNGC, World Economic Forum’s PACI Principles and Global Corporate Citizenship Initiative and the GRI, into activities for Deloitte Netherlands
Set targets for Deloitte Netherlands.

UN Global Compact (UNGC)

The UNGC is a voluntary international network of corporations, UN agencies, trade unions and non-governmental organisations that supports ten universal principles. Deloitte has made a public pledge to promote corporate responsibility in the areas of human rights, labour, the environment and anti-corruption.

The Netherlands Network of the UNGC is an initiative of Dutch business leaders that aims to further the contribution of private business – within its sphere of influence – to sustainable development. We actively participated in the Board of the Netherlands Network. The Integrated Annual Report also serves as the annual communication on progress regarding the UNGC.

GRI

We are an organisational stakeholder of the Global Reporting Initiative (GRI) and have published external sustainability reports based on the GRI Reporting Guidelines and Standards for a number of years. Due to our continued support, we were awarded inclusion in the GRI Gold community.

MVO Nederland

We are an active member of the network of Sustainably Responsible Organisations (MVO) in the Netherlands.

World Economic Forum

Deloitte supports the World Economic Forum and its initiatives. We focus on the role of business in society; a theme that was originally introduced in 2012 and has consistently been built on since then.

International Integrated Reporting Council (IIRC)

Deloitte has joined the IIRC, an international body that aims to develop standards for integrated reporting. Integrated Reporting is an approach to corporate reporting that demonstrates the linkages between an organisation’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organisation is really performing. On an international level, Deloitte is part of the Council and participates in Working Groups.

Anders reizen

‘Anders reizen’ is a platform of Dutch companies and (non-) governmental organisations that shares knowledge and best practices between participants in the area of carbon friendly travel (road, rail and air) and thus inspires a change of behaviour within the participating organisations and in Dutch society at large.

Universal Standards 2-30 Collective bargaining agreements

There are no collective bargaining agreements applicable to Deloitte.

SRS 404-2 Programs for upgrading employee skills and transition assistance programs

We manage career endings on a case-by-case basis depending on the circumstances and the needs of the employee.