Summary of performance

1. Basis of preparation

This Report has been prepared in accordance with the European Sustainability Reporting Standards (ESRS) as set out in the Annex 1 to the Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the

2. Environmental impacts

This section covers the effects, risks, opportunities, governance, strategies, actions, and results of Deloitte's identified material environmental impacts (refer to page 132 for a summary of our material impacts).

3. Social impacts

Introduction

4. Governance impacts

This section covers the effects, risks, opportunities, governance, strategies, actions, and results of Deloitte's identified material governance impacts (refer to page 132 for a summary of our material impacts).

5. Emerging impacts

This section outlines the emerging issues identified during our materiality assessment (see page 132 for a summary of all material and emerging impacts).