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).
Glossary
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.
ESRS Content index
Deloitte tax policy
The public debate around tax has been shifting rapidly over a number of years.