Glossary

A&FC

The Audit & Finance Committee of the Supervisory Board

ADR

Audit Dienst Rijk

AFM

Autoriteit Financiële Markten

AI

Artificial intelligence

BRAT

Business Relationship Assessment Tool

BREEAM

Building Research Establishment's Environmental Assessment Method

Bta

Besluit toezicht accountantsorganisaties

CDP

Carnon Disclosure Project

CEO

Chief Executive Officer

CFO

Chief Financial Officer

COO

Chief Operations Officer

CQRO

Chief Quality and Risk Officer

CSA

Client Service Assessment

CSRD

Corporate Sustainability Reporting Directive

CTxO

Chief Tax Officer

DDC

Deloitte Dutch Caribbean

DEI

Diversity, Equity and Inclusion

DIF

Deloitte Impact Foundation

DNL

Deloitte Netherlands

DRAS

Data Risk Assessment Service

DTA

Dutch Tax Authorities

DTTL

Deloitte Touche Tohmatsu Limited

DU

Deloitte University

EMEA

Europe, Middle East & Africa

EP

Equity partner

ER&I

Energy Resources & Industrials

ESG

Environmental, Social and Governance

ESRS

European Sustainability Reporting Standards

EU

European Union

EVP

Employee Value Proposition

ExCo

Executive Committee

FSI

Financial Services Industries

FY

Fiscal year

G&PS

Government and public sector

GDPR

General Data Protection Regulation

Gen AI

Generative Artificial Intelligence

GRI

Global Reporting Initiative

GTOM

Global Technology Operating Model

H2X

Deloitte Global Hydrogen Excellence Centre

IAR

Integrated Annual Report

ICFR

Internal Control Framework for Financial Reporting

IFRS

International Financial Reporting Standards

IIRC

International Integrated Reporting Council

ISMS

Information Security Management System

ISO

International Standards Organisation

ITP

Individueel Toezicht Plan (Individual Control Plan)

KPI

Key Performance Indicator

L&D

Learning and development

M&A

Mergers and acquisition

MDM

Multi Disciplinary Model

NBA

Nederlandse Beroepsorganisatie Accountants

NCFG

Nationale Coalitie Financiële Gezondheid

NGO

Non-goventmental organisation

NSE

Deloitte North and South Europe

OECD

Organisation for Eceonomic Cooperation and Development

PAS

Partner Administration Services

PCAOB

Public Company Accounting Oversight Board

PMO

Project Management Office

QIRC

Quality Integrity & Risk Committee of the Supervisory Board

RC

Remuneration Commiittee from the Supervisory Board

SBT(i)

Science Based Targets (initiative)

SDG(s)

Sustainable Development Goal(s)

SGO

Strategic Growth Opportunity

SME

Subject Matter Expert

SROI

Social Return on Investment

STEM

Science, Technology, Engineering en Mathematics

TMT

Technology, Media and Telecommunications

VAT

Value added tax

WIA

Wet Werk en Inkomen naar Arbeidsvermogen

Wta

Wet toezicht accountantsorganisaties