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Basis of reporting

The information presented in this report is collected from various online and offline, internal and external resources. In many cases, interviews with partners and employees took place in order to write the text. For the data, a variety of systems were used, including but not limited to our SAP systems and specific project data.

This information should be read in conjunction with the basis of preparation, describing the scope, materiality, boundaries, reliability & completeness and reporting process (Annex 2).

For all metrics included in the report, reporting risks and mitigating measures (controls) have been developed. Main reporting risks relate to underreporting or overreporting depending on the indicator, incompleteness of data and dependency on external data providers. Underreporting and overreporting risks are mitigated by robust data definitions with predefined scopes and boundaries, and applying the least favourable outcome principle. Incompleteness risks are mitigated by predefined scopes and boundaries and external data providers risks are mitigated by certification requirements. Every metric has a functional data owner and a data reviewer to reduce the risk of inaccuracy. We are setting up periodic reporting for all applicable sustainability metrics to enhance management of our material sustainability matters.

None of the sustainability KPIs presented in the report have been validated by an external body other than our assurance provider.

Governance data

In calculating the value of Governance data, we have applied the following data definitions:

Regulatory quality: % of regulatory reviews (reviews issued by PCAOB, AFM, NBA, ADR, and Inspectie OCW), of which the results were communicated in the reporting year that are satisfactory as a percentage of all regulatory reviews on Deloitte Accountants B.V. issued in the reporting year.

NPS at C-level among strategic clients: the net promotor score as determined during the client service assessment conversations, in which we regard a score of 9 or higher (on a 1-10 scale) as active promotors minus detractors ( a 6 or lower). Where clients indicate to be an active promotor and are considering a score between 8 and 9, the independent interviewer will seek confirmation with the client. When confirmed, these clients are also categorised as active promotors.

Client satisfaction (engagements): the average satisfaction score received from clients on post-engagement questionnaires sent out by the businesses during the financial year. The post-engagement questionnaire is sent out on discretion of the engagement manager or partner.

Incident reporting includes the number of reported occurrences as registered in NAVEX, broken down into individual incident categories. Validation and follow-up on incidents reported lies with our ethics team and leader.

Total number and percentage of employees who have received training on anti-corruption: Only the percentage of employees against the total number of employees who have successfully completed the anti-corruption training in the reporting period. This training is mandatory every 2 years, for each employee regardless of job level. 

Social data

Unless otherwise indicated, our Social data excludes interns as inclusion would distort insights provided by the indicators used (e.g. on important areas such as % of employees receiving regular performance & career development reviews, and employee turnover). Also, only active employees on the payroll (excluding contractors/ externals/WIA/WAO, among others) are included in the talent data. Lastly, average FTE or headcount is used when calculating talent indicators.

# employer of choice in relevant ranking: ranking in the benchmark study performed by Universum in the

Netherlands for the universities: University of Amsterdam, VU University Amsterdam, University of Groningen, Erasmus University Rotterdam, University of Tilburg, Technical University Eindhoven, Delft University of Technology for Business / Commercial studies and for STEM profiles.

Diversity of age, all employees: the distribution of all employees by age group, based on headcount.

Female positions in leadership roles: # women in Supervisory Board, Executive Board and Executive Committee divided by total membership of Supervisory Board, Executive Board and Executive Committee as per the end of our fiscal year (May 31).

Sickness leave: total number of sick days divided by the total number of scheduled days.

Wellbeing: The % of employees entitled to take family-related leave by gender and the % of entitled employees that took family-related leave, by gender. Family-related leave consists of additional birth leave, birth leave, care leave long lasting, flexible maternity leave, maternity leave, paid parental leave, short term care week(s) and urgent leave family care. The family-related leave provisions of Deloitte are applicable to all employees who have an employment agreement with Deloitte Netherlands. This also applies to expat outbounds sent on home package to a foreign Member Firm and to expat inbounds sent on host package to Deloitte Netherlands. Participation in the scheme is not possible for self-employed persons, interns, secondees/temporary workers. The scheme also does not apply to expat outbounds sent on host package to a foreign member Firm and for expat inbounds sent on home package to Deloitte Netherlands.

Female partners as % of total partners: # of female partners divided by total # of partners (headcount on May 31).

Total number of employees: # of employees, per gender and per region, based on headcount.

Permanent employees and temporary employees: # of permanent and temporary employees, and breakdown by gender, based on headcount.

Total turnover: # of employee turnover and % of employee turnover in the reporting period, based on headcount. 

Full-time and part-time employees: # of full-time and part-time employees, per gender and per region, based on headcount. 

Females in leadership roles: % of females in leadership roles, based on headcount. This includes females within the manager and upper-level cohort, including partners. The Global Delivery Network (GDN) and interns are excluded from this calculation.

Gender pay equity: The ratio of basic salary (fixed, monthly average paid to an employee) and remuneration of women to men as per October 31st.

Remuneration ratio: annual total remuneration ratio of the highest paid individual to the median annual total remuneration for all employees (excluding the highest-paid individual).

Percentage of employees receiving regular performance and career development reviews: eligible employees for snapshot divided by the number of employees that have at least one requested and completed snapshot excluding partners and Interns. Our interns (e.g. thesis intern or internships) are not part of our regular performance cycle, as the main purpose for these functions are education and learning, rather than performance. Our partners are not part of our regular performance cycle. Instead, we maintain a performance management system that is also used to determine their annual profit share and that takes into account such aspects as quality, integrity, inclusive leadership, commercial performance and relationship management.

Average hours of training per year per employee: The average hours of internal and external training that our employee has undertaken during the reporting period, broken down by gender, job grade and per business. External trainings are training followed for example at external universities. Internal trainings are training followed through the learning management system SABA. Examples of internal trainings are anti-corruption trainings and independence policy awareness trainings.

Number of hours spent on DIF projects: the KPI represents hours spent by Deloitte during the period June 1, 2023 to May 31, 2024 on pro bono work under the Deloitte Impact Foundation. These hours result from projects we perform at a large variety of societal initiatives in order to give back to society. Projects are evaluated based on their impact on society, which can either be initiated bottom-up (employees proposing a societal impact project) or top-down, including initiatives from Deloitte Global such as under our WorldClass programme or supporting Financial Health.

Environmental data

Our Environmental data includes the emissions related to our mobility, housing and purchased goods and services. For the allocation into the different scopes, we follow the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard, using the operational control approach.

For buildings, we are tennants of our offices, meaning that we are for a large extend dependent on our landlord for the energy contracts. Where we do our own purchasing, GHG emissions resulting from energy usage are reported in our scopes 1 and 2, whereas those where we cannot influence the energy sources we report emissions in scope 3.

For conversion of energy consumption to CO2 emissions we used the most up to date emissions based on www.co2emissiefactoren.nl :

  • Electricity (unknown): 1 kWh equals 0.328 kilogrammes CO2

  • Heat: 1 GJ equals 25.05 kilogrammes CO2

  • Gas: 1 m3 equals 2.134 kilogrammes CO2

For the conversion of natural gas consumption to MJ, we used the conversion factor from the GasUnie: caloric value per m3 is 35,17 MJ.

For lease case, the data included are obtained from our fleet supplier. As we do not separately monitor business trips, commuting and private use of lease cars, our data includes all these elements. Our lease emissions are reported under Scope 1 and 2, seeing that we do our own purchasing of fuels and electricity.

For conversion of these fuels to CO emissions we used the most up to date emission factors based on www.co2emissiefactoren.nl :

  • Petrol: 1 litre equals 2.821 kilogrammes CO2

  • Diesel: 1 litre equals 3.256 kilogrammes CO2

  • LPG: 1 litre equals 1.802 kilogrammes CO2

  • Electricity: 1 kWh equals 0.328 kilogrammes CO2

For conversion of employee commuting kilometres to CO2 emissions we used the most up to date emission factors based on www.co2emissiefactoren.nl :

  • Bus: 1 kilometre per passenger equals 0.109 kilograms CO2

  • Metro: 1 kilometre per passenger equals 0.000 kilograms CO2

  • Tram: 1 kilometre per passenger equals 0.000 kilograms CO2

  • Car (Fuel type unknown): 1 kilometre per passenger equals 0.193 kilograms CO2

  • Public transport (general): 1 kilometre per passenger equals 0.020 kilograms CO2

  • Scooter: 1 kilometre per passenger equals 0.080 kilograms CO2

  • Train: 1 kilometre per passenger equals 0.003 kilograms CO2

Total kilometres travelled by plane are obtained from our travel agents. It is standing policy that we use the most recent conversion factors. Hence, for the calculation of the related CO2 emissions, we have used the 2023 conversion factors as provided by DEFRA (www.defra.gov.uk) using a classification that distinguishes economy, premium economy, business class and first class and categorises air travel in domestic, short-haul international and long-haul international flights. For the various subgroups, the following CO2 conversions are used:

  • Domestic average: 0.27258kg CO /kilometre per passenger

  • Short-haul international average: 0.18592kg CO /kilometre per passenger

  • Short-haul international economy class: 0.18287 kg CO /kilometre per passenger

  • Short-haul international business class: 0.27430 kg CO /kilometre per passenger

  • Long-haul international average: 0.26128 kg CO /kilometre per passenger

  • Long-haul international economy class: 0.20011 kg CO /kilometre per passenger

  • Long-haul international premium economy class: 0.32016 CO /kilometre per passenger

  • Long-haul international business class: 0.58029 kg CO /kilometre per passenger

  • Long-haul-international first class: 0.80040kg CO /kilometre per passenger

The total kilometres travelled by train are obtained from our supplier Nederlandse Spoorwegen. For the calculation of related CO2 emissions for national rail, we used a conversion factor of 0.003 kg CO2 / kilometre per passenger as published bywww.co2emissiefactoren.nl .

For international rail, the total kilometres travelled are provided by our travel agency. For the calculation of related CO2 emissions for international rail, we used a conversion factor of 0.0045 kg CO2 / kilometre per passenger for intracontinental rail travel between different countries and of 0.0355 kg CO2 / kilometre per passenger for intracontinental rail travel within the same country (taking an international train for a domestic journey).

To calculate the carbon emissions caused by hotel stays by Deloitte partners and employees, we have multiplied the total number of hotel nights with 30.7 kg CO2. This conversion factor has been developed by DTTL on the basis of the Cornell University Hotel Benchmarking tool.

The Purchased Goods and Services methodology is based on our procurement spend data. We apply a number of assumptions to the spend data, including how we allocate spend into procurement categories, how we treat our suppliers’ reported Scope 3 emissions, the CDP sector emission factors we apply to each spend category, and the extrapolation factors. We continually review our approach to reduce the risks inherent in these assumptions and the impacts of year-on-year fluctuations.

In 2023/2024, significant data quality improvements took place, allowing for better determination of actual cost incurred for PG&S. Notably, Deloitte has transitioned to an activity-based emissions calculation methodology for contingent labour, focusing on the carbon-generating activities of contractors, such as business travel, commuting, and working from home, instead of using spend (which also included the hourly rate charged for services delivered) as a proxy.

We will continue to review our approach to Scope 3 reporting in the future, aiming to continually improve the accuracy of our disclosures. When these enhancements lead to a material change in a reported figure, we are committed to explaining the nature of the change, our reasoning for its appropriateness, and the percentage variance compared to previous methodologies. As the reported data for Purchased Goods & Services highly depends on spend data, CDP sector emission factors, and other assumptions, we believe the reported figures to have a high level of measurement uncertainty.

Carbon emission reduction: the % by which our mobility and housing related carbon emissions were increased or decreased compared to comparable emissions in the base year 2018/2019 (30,477 tonnes). This year was chosen as reference year by DTTL for the global WorldClimate programme.

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