ESRS Content index
# | Description | Reference(s) | Explanatory notes |
|---|---|---|---|
ESRS 2: General disclosures (July 2023) | |||
BP-1 | General basis for preparation of the sustainability statements | Annex 2, 1.1 Scope (p. 125) | Our strategy contains both financial and non-financial provisions. We don't disclose some of our financial goals for reasons of confidentiality |
BP-2 | Disclosures in relation to specific circumstances | Annex 2, sub 1.1 Scope (p. 125) | There are no other specific circumstances than referenced |
GOV-1 | The role of the administrative, management and supervisory bodies | Roles and responsibilities (p. 39-40) | Representatives from employees and other workers are not represented in the Board |
Profile Supervisory Board Deloitte Netherlands | https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/about-deloitte/deloitte-nl-profile-supervisory-board.pdf | ||
GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | Report of the Supervisory Board (p. 41-47) | |
GOV-3 | Integration of sustainability-related performance in incentive schemes | Deloitte has not yet systematically included sustainability-related performance in incentive schemes | |
GOV-4 | Statement on sustainability due diligence | Annex 2, 5.4 Human rights (p. 190-192) | |
GOV-5 | Risk management and internal controls over sustainability reporting | Annex 2, 1.5 Reporting process (p. 134) | |
SBM-1 | Market position, strategy, business model(s) and value chain | Our businesses and industries (p. 26) | ESRS-2 40c-d: Deloitte operates across all sectors, but always in audit or advisory roles. Clients can operate in sectors mentioned in these requirements |
SBM-2 | Interests and views of stakeholders | Annex 2, 1.2 Materiality (p. 125-128) | ESRS-2 45c not applicable as our strategy was only recently defined |
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model(s) | Throughout Annex 2 (p. 135-186) | Impacts, risks and opportunities are disclosed at the beginning of every paragraph dealing with a material sustainability matter Initiatives taken to reduce current negative impacts. Risks and opportunities are described in the setions where we disclose information on our material sustainability impacts thoughout the report |
IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | Annex 2, 1.2 Materiality (p. 125-128, 130, 133) | ESRS-2 53h is not applicable as this is the first year we have disclosed a DMA. |
IRO-2 | Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements | Annex 3, ESRS Content index (p. 200-211) | ESRS-2 58: Brief explanation concerning non-materiality for E2, E3, E4 and E5 is provided |
MDR-P | Policies adopted to manage material sustainability matters | All material topics are disclosed taking the MDR taking into account. Possible deviations are disclosed in the ESRS Content Index | |
MDR-A | Actions and resources in relation to material sustainability matters | All material topics are disclosed taking the MDR taking into account. Possible deviations are disclosed in the ESRS Content Index | |
MDR-M | Metrics in relation to material sustainability matters | All material topics are disclosed taking the MDR taking into account. Possible deviations are disclosed in the ESRS Content Index | |
MDR-T | Tracking effectiveness of policies and actions through targets | All material topics are disclosed taking the MDR taking into account. Possible deviations are disclosed in the ESRS Content Index | |
ESRS E1: Climate change (July 2023) | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 2.1 Climate and CO2 (p. 135-146, 146-148, 148-152) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 2.1 Climate and CO2 (p. 146-148, 148-152, 154-155) | There are no plans that require significant operational or capital expenditures. All costs of climate programmes are absorbed in our normal planning cycle |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 2.1 Climate and CO2 (p. 146, 148-152. 153-154) | Both ESRS defined and entity specific metrics have been included in the report |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 2.1 Climate and CO2 (p. 146, 148-152. 153-154) | WorldClimate is a top-down programme where we consult with stakeholder how we approach the actions prescribed |
ESRS-2 | Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes | Annex 2, 2.1 Climate and CO2 (p. 154-155) | |
E1-1 | Transition plan for climate change mitigation | Annex 2, 2.1 Climate and CO2 (p. 136-138, p. 146-148) | Our long-term emissions reduction targets using SBTi's Net Zero Standard is still subject for verification by SBTi hence, at present, we can only report on our SBTi verified near-term targets |
ESRS-2 | Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | Annex 2, 2.1 Climate and CO2 (p. 135-146) | |
ESRS-2 | Disclosure requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | Annex 2, 1.2 Materiality (p. 128) | |
E1-2 | Policies related to climate change mitigation and adaptation | Annex 2, 2.1 Climate and CO2 (p. 146-148) | |
E1-3 | Actions and resources in relation to climate change policies | Annex 2, 2.1 Climate and CO2 (p. 146-148, 148-152, 153-154) | We do not foresee there to be significant CapEx or OpEx consequences to our Climate strategy on the short to medium term |
E1-4 | Targets related to climate change mitigation and adaptation | Annex 2, 2.1 Climate and CO2 (p. 146, 153-154) | As our long-term reduction targets are still in the validation stage with SBTi, at present we can only disclose information on our near-term SBTi targets. These targets are not suited for reporting targetted absolute reductions |
E1-5 | Energy consumption and mix | Annex 2, 2.1 Climate and CO2 (p. 154) | We do not buy nuclear power, consume fuel from renewable sources or self-generate non-fuel renewable energy |
E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions | Annex 2, 2.1 Climate and CO2 (p. 153-154) | |
E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | Annex 2, 2.1 Climate and CO2 (p. 148) | Programme is operated by Deloitte NSE on behalf of its geographies and reported on in their Impact report. It is therefore not in scope for DNL |
E1-8 | Internal carbon pricing | Annex 2, 2.1 Climate and CO2 (p. 154) | ESRS-E1 63: Not applicable as Deloitte does not (yet) use internal carbon pricing |
E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | Annex 2, 2.1 Climate and CO2 (p. 135-146) | ESRS-E1 65a: Monetary amount for short-, medium- and long-term is negligible |
Relevant Application requirements | |||
AR 6-8 | Annex 2, 2.1 Climate and CO2 (p. 135-146) | ||
AR 9 | Annex 2, 1.2 Materiality (p. 127) | ||
AR 11-18 | Annex 2, 2.1 Climate and CO2 (p. 135-146) | ESRS-E1 AR18: Climate change physical and transition risks are negligible | |
AR 19-22 | Annex 2, 2.1 Climate and CO2 (p. 146-148) | ESRS-E1 AR 19b: Although we address many of these types of mitigation actions, we have not aggregated them | |
AR 24-31 | Annex 2, 2.1 Climate and CO2 (p. 153-154) | As our long-term reduction targets are still in the validation stage with SBTi, at present we can only disclose information on our near-term SBTi targets. These targets are not suited for reporting targetted absolute reductions per scope | |
AR 32-35 | ESRS-E1 AR 32a: Scope 1 and 2 emissions are only reported where we have operational control and have the responsibility for the purchase of energy | ||
AR 39-44 | Annex 3, Basis of reporting (p. 198-199) | ESRS-E1 AR 39a: Our definitions are based on GHG Protocol to facilitate CDP submission of DTTL | |
AR 45 | Our Scope 2 emissions include bought electricity (for offices and fleet) and heat. Steam and cooling are not applicable to Deloitte | ||
AR 46 | Annex 2, 2.1 Climate and CO2 (p. 153-154) | ESRS-E1 AR 46c: Screening is done on the level of DTTL and NSE | |
AR 47-52 | Annex 2, 2.1 Climate and CO2 (p. 153-154) | ESRS-E1 AR 48: Total reduction targets are not provided pending SBTi validation of our long-term net-zero targets | |
AR 53-55 | Annex 2, 2.1 Climate and CO2 (p. 153-154) | ||
AR 56-60 | Not applicable as we do not engage in these activities | ||
AR 61-64 | We don't report on carbon credtis as this activity is NSE-led | ||
AR 65-66 | Not applicable as Deloitte does not (yet) have an internal carbon price mechanism | ||
AR 67-71 | Annex 2, 2.1 Climate and CO2 (p. 135-146) | AR 70: No assets at material physical risks hence not disclosed | |
AR 72 | We do not believe our revenue to be at risk due to physical climate risks in the short or medium term as our business is volatile and climate opportunities exceed climate risks. For the longer term, together with our NSE partners, we will further investigate what our clients’ exposure is to physical climate risks and we will assess what the potential impact is on their business continuity. | ||
AR 73 | ESRS-E1 AR 73a: Not applicable as there are no assets at material transition risk | ||
AR 74 | Deloitte does not operate installations regulated under an emission trading scheme | ||
AR 76 | We do not believe our revenue to be at risk due to physical climate risks in the short or medium term as our business is volatile and climate opportunities exceed climate risks. For the longer term, together with our NSE partners, we will further investigate what our clients’ exposure is to physical climate risks and we will assess what the potential impact is on their business continuity. | ||
AR 77-78 | Not applicable to Deloitte as these risks are negligible and Deloitte's asset base is relatively small | ||
AR 79 | Not applicable to Deloitte as we are not part of emission trading schemes | ||
Ar 80-81 | Not applicable to Deloitte | ||
Entity specific metrics | |||
Reducing of business travel emissions per FTE from 2019 levels | Annex 2, 2.1 Climate and CO2 (p. 146) | ||
Sourcing renewable energy for our buildings | Annex 2, 2.1 Climate and CO2 (p. 146) | ||
Conversion of fleet to electric vehicles | Annex 2, 2.1 Climate and CO2 (p. 146) | ||
% of major suppliers committed to adopt science-based targets for carbon reduction | Annex 2, 2.1 Climate and CO2 (p. 146) | ||
ESRS S1: Own workforce (July 2023) | |||
ESRS-2 | Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | Value creation (p. 15-16) | Annex 2, Impacts, risks and opportunities in sub-sections 3.1, 3.2, 3.3 and 3.4 describes positive and negative impacts |
S1-1 | Policies related to own workforce | Annex 2, 3 Social impacts (p. 158-171) | All policies pertaining to material impacts on our own workforce, as well as associated risks and opportunities are described in paragraphs 3.1, 3.2, 3.3 and 3.4 |
S1-2 | Processes for engaging with own workforce and workers’ representatives about impacts | Annex 2, 3 Social Impacts: Introduction (p. 157) | ESRS-S1 27d and 27e: Not applicable to Deloitte |
S1-3 | Processes to remediate negative impacts and channels for own workforce to raise concerns | Annex 2, 4.2 Ethics and integrity (p. 181-182) | ESRS-S1 34: Not applicable |
S1-4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | Annex 2, 3 Social Impacts: Introduction (p. 157) | MDRs are incorpporated in the disclosures of our material sustainability matters |
S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Annex 2, 3 Social Impacts:Introduction (p. 157) | MDRs are incorpporated in the disclosures of our material sustainability matters |
S1-6 | Characteristics of the undertaking’s employees | Annex 2, 3 Introduction (p. 157) | ESRS-S1 50e: Where applicable, contextual infromation is provided |
S1-7 | Characteristics of non-employees in the undertaking’s own workforce | Annex 2, 3 Social Impacts: Introduction (p. 157) | ESRS-S1 57: Data is available and reported |
S1-8 | Collective bargaining coverage and social dialogue | Annex 2, 3 Social Impacts: introduction (p. 157) | ESRS-S1 60-62: Not applicable as there are no collective bargaining agreements within Deloitte |
S1-9 | Diversity metrics | Annex 2, 3.2 Diversity, equity and inclusion (p. 164-165) | |
S1-13 | Training and skills development metrics | Annex 2, 3.1 Employee value proposition (p. 161) | |
S1-15 | Work-life balance metrics | Annex 2, 2.4 Wellbeing (p. 170) | |
S1-16 | Remuneration metrics (pay gap and total remuneration) | Annex 2, 3.2 Diversity, equity and inclusion (p. 164-165) | |
Relevant Application requirements | |||
AR 10 | There were no significant changes in policies in the reporting year with the exception of the introduction of our new Talent strategy and our approach to DEI that are both explained and elaborated in the relevant sections | ||
AR 12 | Not applicable to Deloitte | ||
AR13 | Annex 2, 5.2 Sustainable procurement (p. 189) | ||
AR 57 | We report average employees in the reporting year | ||
AR 59 | We have divided 'total leavers' by 'total headcount' x 100% | ||
AR96 | We have adopted same definitions and categorisation | ||
Employee Value Proposition | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 3.1 Employee value proposition (p. 158, 159-160) | ESRS-2 65d: Third party standards are not referenced |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 3.1 Employee value proposition (p. 161) | ESRS-2 68d: Implementation and upholding of our EVP is a continuous process hence no time horizons are set |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 3.1 Employee value proposition (p. 161) | ESRS-2 77b: Metrics in the section on EVP are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 3.1 Employee value proposition (p. 161) | |
Diversity, equity and inclusion | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 3.2 Diversity, equity and inclusion (p. 162, 163) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 3.2 Diversity, equity and inclusion (p. 162-163, 163-164) | ESRS-2 69: DE&I activities are part of normal operational planning meaning that costs are planned for and allocated in the current financial year |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 3.2 Diversity, equity and inclusion (p. 164-165) | ESRS-2 77b: Metrics in the section on Diversity, equity and inclusion are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 3.2 Diversity, equity and inclusion (p. 162, 163-164) | ESRS-2 81: DE&I aims to create an inclusive corporate culture. This is not suited for targetsetting as it mainly involves behavioural and bias oriented interventions |
Entity specific metrics | |||
Female partners as % of total partners | Annex 2, Summary of performance (p. 122) | ||
Women in leadership positions | Annex 2, Summary of performance (p. 122) | ||
Learning and development | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 3.3 Learning and development (p. 167) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 3.3 Learning and development (p. 166-167) | ESRS-2 69: Learning and development activities are part of normal operational planning meaning that costs are planned for and allocated on the current financial year |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 3.3 Learning and development (p. 168-169) | ESRS-2 77b: Metrics in the section on Learning and development are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 3.3 Learning and development (p. 169) | ESRS-2 81: We develop our Learning an development needs on the basis of market demands. It is therefore not possible to define quantative targets with respect to learning hours |
Wellbeing | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 3.4 Wellbeing (p. 169-171) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 3.4 Wellbeing (p. 169) | ESRS-2 69: Wellbeing activities are part of normal operational planning meaning that costs are planned for and allocated on the current financial year |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 3.4 Wellbeing (p. 169-171) | ESRS-2 77b: Metrics in the section on Wellbeing are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 3.4 Wellbeing (p. 169-171) | ESRS-2 80: The metrics used are not suited to setting quantitative targets that are relevant for the activities in scope |
Entity specific metric | |||
Sickness leave | Annex 2, 3.4 Wellbeing (p. 171) | ||
Social impact and social return | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 3.4 Social impact / social return (p. 172-173, 175-176) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 3.4 Social impact / social return (p. 175-176) | ESRS-2 68: The policies of Deloitte Impact Foundation do not require specific actions ither than what is mentioned in the Governance and Policies sections |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 3.4 Social impact / social return (p. 175) | ESRS-2 77b: Metrics in the section on Social impact / social return are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 3.4 Social impact / social return (p. 172, 175) | ESRS-2 80d-80j: Not applicable |
Entity specific metrics | |||
Hours spent on DIF Projects | Annex 2, 3.4 Social impact / social return (p. 175) | ||
# DIF projects | Annex 2, 3.4 Social impact / social return (p. 175) | ||
# employees involved in DIF projects | Annex 2, 3.4 Social impact / social return (p. 175) | ||
ESRS G1: Business conduct (July 2023) | |||
ESRS-2 GOV-1 | Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies | Annex 2, 4. Governance impacts (p. 178) | ESRS-2 5b: Not specifically disclosed. See general sections in Roles and reponsibilities section and in Report of the Supervisory Board |
ESRS-2 | Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | Per section in Chapter 4. Governance impacts, the relevant IROs have been disclosed | |
G1-1 | Business conduct policies and corporate culture | Annex 2, 4.2 Ethics and integrity (p. 182-184) | ESRS-G1 10h: We believe all partners and employees are at a certain degree of risk and therefore have a training programme that is cross-functional |
G1-3 | Procedures to address corruption and bribery | Annex 2, 4.2 Ethics and integrity (p. 184) | ESRS-G1 18c: We regard any incident involving corruption as an ethical incident. All ethical incidents are reported to the Executive Board |
G1-4 | Incidents of corruption or bribery | Annex 2, 4.2 Ethics and integrity (p. 183-184) | |
Quality | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 4.1 Quality (p. 178-179) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 4.1 Quality (p. 180) | ESRS-2 68c: Actions take place on an ongoing basis |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 4.1 Quality (p. 180-181) | ESRS-2 77b: Metrics in the section on Quality are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 4.1 Quality (p. 180-181) | ESRS-2 No new targets have been set yet |
Entity specific metrics | |||
Satisfactory regulatory reviews | Annex 2, 4.1 Quality (p. 180) | ||
Client satisfaction score | Annex 2, 4.1 Quality (p. 181) | ||
Net promotor score as measured by Client Satisfaction Assessments | Annex 2, 4.1 Quality (p. 181) | ||
Ethics and integrity | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 4.2 Ethics and integrity (p. 181-184) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 4.2 Ethics and integrity (p. 183) | ESRS-2 68c: Actions take place on an ongoing basis (e.g. annual ethics survey, two-yearly refreshers, etc) |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 4.2 Ethics and integrity (p. 183-184) | ESRS-2 77b: Metrics in the section on Ethics & integrity are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 4.2 Ethics and integrity (p. 181-183) | ESRS-2 80: We feel that ethics metrics are not suited for outcome oriented target setting |
Entity specific metrics | |||
Incidents: number of reported occurance | Annex 2, 4.2 Ethics and integrity (p. 183) | ||
Data security | |||
MDR-P | Policies adopted to manage material sustainability matters | Annex 2, 4.3 Data security (p. 184-186) | |
MDR-A | Actions and resources in relation to material sustainability matters | Annex 2, 4.3 Data security (p. 186) | ESRS-2 68c: Actions take place on an ongoing basis |
MDR-M | Metrics in relation to material sustainability matters | Annex 2, 4.3 Data security (p. 186) | ESRS-2 77b: Metrics in the section on Data security are not validated by an external body other than our external assurance provider |
MDR-T | Tracking effectiveness of policies and actions through targets | Annex 2, 4.3 Data security (p. 185) | ESRS-2 80: No outcome oriented or time-bound targets have been set for data security |
Entity specific metrics | |||
Total internally reported incidents | Annex 2, 4.3 Data security (p. 186) | ||
Total internally reported incidents involving personal data | Annex 2, 4.3 Data security (p. 186) | ||
# Complaints regarding breaches of client privacy or loss of customer data | Annex 2, 4.3 Data security (p. 186) | ||
# Instance that personal data breaches were reported to the supervisory authority | Annex 2, 4.3 Data security (p. 186) | ||