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. |
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:
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Have an understanding of sustainability initiatives undertaken by other geographies and member firms, and identify opportunities to leverage and learn from these activities
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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
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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.