5. Emerging impacts
This section outlines the emerging issues identified during our materiality assessment (see page 122 for a summary of all material and emerging impacts).
5.1 Nature and biodiversity
Why we consider nature and biodiversity an emerging impact
Our society and economy need nature to prosper but nature is declining at an unprecedented rate. If we let this continue, we stand to lose more than the great variety of species that nature has to offer to us. As Deloitte, we have the ambition to contribute positively to nature and biodiversity.
Our activities to date
Fostering a nature-positive approach is a strategic imperative in our carbon emissions reduction plan. Taking steps to halt and reverse nature loss and move towards a vital natural ecosystem, including healthy soil, clean water and air is central to our NSE Responsible Procurement Policy, published on January 1, 2025 (also see section 5.2 Sustainable procurement).
Collaborating in Curaçao: Planting mangroves for a sustainable future
Addressing our impacts on nature is one of the drivers behind our mangrove project. The Mangrove Reforestation project in Curaçao, aligned with the Nature-based Solution Initiative, focuses on the restoration and conservation of mangrove forests, vital ecosystems crucial for biodiversity and coastal protection, as well as carbon sequestration. In partnership with local organisations, we aim to plant mangrove trees to rehabilitate areas affected by industrial activity and natural degradation. Additionally, a collaboration with Wageningen University is established to conduct research on carbon sequestration and the mangrove ecosystem on curaçao, enhancing the scientific understanding of how restored mangroves can capture carbon dioxide and mitigate climate change in the Caribbean. This initiative significantly benefits both local and global environments by sequestering carbon, protecting marine life, and supporting community livelihoods through job creation and education on biodiversity protection.
Collaboration is key to our approach. Working closely with Curaçao-based organisations CARMABI and Ryan de Jongh foundation, Deloitte volunteers, including senior partners and employees, engage directly in the reforestation activities, demonstrating our commitment to environmental stewardship. This partnership also focuses on knowledge sharing and capacity building to ensure long-term sustainability and alignment with broader environmental objectives.
In 2023, the first Deloitte-supported mangroves were planted around Boca Sami Bay. This area was chosen for its protected status, ensuring that everything planted is safeguarded from future destruction. We are working with Dutch university students to monitor and assess the mangroves’ long-term impact.
In 2024/2025, the pilot concluded with the last pilot trees being planted in Boka Sami, revealing various results, from thriving seedlings to challenging growth conditions. Baseline carbon measurements were taken in the area, initiating a comprehensive monitoring effort over the coming years to assess carbon sequestration of mangrove trees in Boka Sami.
To support data storage and monitoring and verify sustainability claims, we are developing the Environmental and Social Impact (ESI) platform using secure blockchain technology. This platform is developed by design and will transparently share information on mangrove locations, area updates, carbon storage, and biodiversity impact, setting an example for others to join these environmental challenges.
The Ocean Cleanup and World Wildlife Fund
We are a longstanding partner of The Ocean Cleanup, an organisation aimed at reducing the amount of plastics in surface water and of World Wildlife Fund, where Deloitte and a consortium of public and private entities have developed a tool that predicts deforestation through automated assessment of spectral satellite imagery and other geospatial data.
In the coming year, we are planning the following activities:
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The year 2025/2026 will see the initiation of a larger mangrove reforestation project, which will be done in close collaboration with local Curaçao party Carmabi. In the bay of Rif St Marie, various sites will be selected for mangrove planting, and a corresponding planting strategy will be co-created by local parties, Deloitte and Wageningen University. Taking the lessons and experiences form the pilot project in Boka Sami, a larger-scale project will allow us to make an even bigger impact on the local ecosystem. Additionally, this area is a dedicated natural park where visitors are encouraged to learn about the flora and fauna and how the ecosystem benefits the entire island;
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Continue and build our partnerships with organisations that promote protection of nature and biodiversity.
5.2 Sustainable procurement
Why we consider sustainable procurement an emerging impact
We buy goods and services to operate our business, with a total influenceable spend of around €250 million. Our main procurement categories are:
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Contingent Labour: Our dynamic workforce includes a mix of independent experts and access to specialised temporary staff via staffing agency arrangements.
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Real Estate & Office Services: We lease our office spaces and outsource all related facility services, such as cleaning, security, catering, and maintenance.
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Travel: Our operations include a fleet of about 3,500 leased vehicles and we partner with preferred suppliers for domestic and international travel.
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Technology: Our service delivery relies on the procurement of hardware, software, telecom, data centres, and cloud services.
Our supply chain is primarily rooted in the Netherlands, and over the past year, we have maintained stability in our strategic supplier partnerships.
The dual impact of our procurement practices
We are conscious that our procurement activities have a dual impact. Positively, they stimulate economic activity and growth, and foster mutual development with our strategic suppliers, such as LeasePlan, CBRE, and Shell, in becoming more sustainable. However, we are also aware of the potential negative impacts, particularly ethical, environmental, or human rights risks in our supply chain, which we are dedicated to mitigating effectively.
Current initiatives and compliance measures
Our procurement decision-making is governed by stringent processes. The Business Relationship Assessment Tool (BRAT) is a cornerstone of our due diligence - assessing new vendors for independence, integrity, and compliance aspects. We maintain a roster of preferred suppliers thoroughly vetted through BRAT.
We also enforce General Purchasing Conditions that mandate adherence to the Deloitte Supplier Code of Conduct, covering human rights, labour standards, environmental practices, and anti-corruption measures. Our Procurement team, as part of the global CoRe Procurement network, provides oversight and support, ensuring we benefit from Deloitte’s global scale while addressing procurement-related challenges with expertise. On a global level, our suppliers are checked for ESG related elements as part of the selection process and ESG clauses are integrated in contractual negotiations.
In alignment with our WorldClimate programme, we have pledged that by 2025, 67% of our suppliers, accounting for our emissions, will implement Science Based Targets (SBT) that align with the Paris Agreement's 1.5°C target. We are actively engaging strategic suppliers to develop SBTs and disclose their carbon emissions to the Carbon Disclosure Project (CDP).
In order to reach this target, we have established an NSE Sustainable Procurement Roundtable, a collaborative forum composed of Procurement and WorldClimate leaders from the NSE region.
One of the significant developments over the past year is the finalisation and implementation of the Deloitte North & South Europe (NSE) Responsible Procurement Policy. This policy is set to be integrated into our processes and General Purchasing Conditions, ensuring a consistent approach to sustainability across all agreements.
The NSE Responsible Procurement Policy is applicable to our entire supplier base, ensuring that all suppliers adhere to our sustainability standards and ethical practices. To facilitate successful implementation, we provide comprehensive training for our employees, equipping them with the necessary knowledge to engage effectively with suppliers and uphold the policy's provisions. Additionally, we offer clear guidance and resources for both suppliers and employees, including documentation on compliance obligations and best practices for sustainable procurement. By establishing these initiatives, we foster a collaborative environment where our suppliers receive support in meeting our sustainability expectations, contributing to a more responsible and resilient business ecosystem.
Our sustainable procurement team is committed to promoting awareness and embedding sustainability within our supplier selection processes, contractual agreements, and negotiations. This includes the proactive development of Environmental, Social and Governance (ESG) contract clauses and targeted sourcing questions, ensuring that sustainability considerations are integral to our procurement practices and that suppliers are aligned with our responsible sourcing objectives.
All procurement professionals at Deloitte receive training aligned with our WorldClimate ambitions, enabling them to champion sustainable procurement choices. With General Purchasing Conditions as a standard in all agreements, the Supplier Code of Conduct has virtually 100% coverage, including payment terms and sustainability provisions.
We can still improve on including more sustainability requirements in our existing contracts. In order to achieve this, we need to continue connecting with our longer standing suppliers to start the conversation.
Future actions and strategic direction
Looking ahead, we aim to hone our supplier evaluation through sustainability scoring, helping suppliers advance towards the objectives of the Paris Agreement. Our global procurement sustainability team is at the forefront, driving the integration of sustainability in supplier selection, engagement, and sourcing, with a keen focus on Net Zero principles that support our published WorldClimate targets.
Through continuous collaboration with our suppliers, we intend to enhance sustainability criteria within our contracts and foster a data-rich environment that offers insights into the environmental impacts within our supply chain. This strategic approach will not only refine our procurement practices but also reinforce our commitment to a more sustainable and responsible business ecosystem.
As we move forward, the Responsible Procurement Policy will serve as a cornerstone for our sustainability initiatives, guiding our procurement practices and supplier engagements. We will actively monitor and evaluate the effectiveness of this policy through established metrics and key performance indicators, ensuring that it is not only implemented but also adhered to by our entire supplier network. Assessments and feedback mechanisms will be put in place to identify areas for improvement and to recognise exemplary practices among our suppliers. Additionally, we will facilitate open dialogues and workshops to encourage collaboration, share best practices, and foster innovation in sustainable procurement. By embedding the principles of the Responsible Procurement Policy into our organisational culture and operational processes, we aim to enhance transparency, accountability and sustainability throughout our supply chain, ultimately contributing to a more resilient and ethically responsible business ecosystem.
5.3 Human rights
As a people-oriented organisation, our talent is paramount, reflected in our Global Human Rights Policy Statement, our Shared Values, our Talent, and our diversity and inclusion strategy, ALL IN. We continuously adapt these policies to meet evolving demands.
We convey our human rights commitments through our Annual Reports, Supplier Code of Conduct, Responsible Business Pledge, and Global Principles of Business Conduct. This commitment includes humane treatment of workers and fostering a culture of equality and respect. We expect our suppliers and partners to uphold similar standards, assessing new vendors for integrity and compliance. Every new vendor, client and business partner is therefore assessed for independence issues, integrity related issues, and other relevant topics. Our Reputation and Risk Leadership office approves new suppliers and conducts regular checks.
In the event of any human rights related misconduct or concern, we want to know about it. Any Deloitte employee, third party or the public are encouraged to reporting any human rights misconduct through Deloitte Speak Up, our confidential hotline for concerns or queries regarding conduct and integrity, or - when applicable - the Deloitte complaints procedure.
Our activities to date
In 2024/2025, we published our Deloitte NL Human Rights Policy Statement, Impact Assessment, and NSE Responsible Procurement Policy, enhancing our understanding of priority areas and integrating human rights into our operations. Our human rights policy contains our positions regarding our salient human rights . We engaged in stakeholder dialogues and participated in the UN Global Compact Peer Learning Group and Accelerator programme to improve our due diligence programme.
Our commitment to human rights is based on the International Bill of Human Rights and is further guided by the United Nations Guiding Principles on Business and Human Rights (UNGP) and the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises. The Deloitte Netherlands human rights programme builds upon the Impact Assessment and the Deloitte Global Human Rights
In our Deloitte NL Human Rights Policy Statement, which looks at our own employees as well as our our value chain, we provide our position on human rights that we identified as 'salient' in our impact assessment. Salient human rights include Diversity, non-discrimination and freedom of expression, Mental (occupational) safety, Education and skills development, Just climate transition, 'Modern slavery' and 'Indigenous peoples and minorities.
Based on our Human Rights Policy Statement and Impact Assessment, we have developed an implementation action plan to address key human rights impacts. We have also updated our supplier and third-party monitoring processes to better incorporate human rights considerations, initiated a supplier engagement programme to raise awareness and foster collaboration in addressing human rights impacts.
We are not aware of cases of non-respect of the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work or the OECD Guidelines for Multinational Enterprises to have been reported in our upstream and downstream value chain and in which Deloitte would be implicated during 2024/2025.
What we plan to be doing
As responsible global citizens, we aim to inspire action and uplift human rights across our value chain. Collaborative efforts are crucial for positive change. Our planned actions for 2025/2026 include:
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Continuing stakeholder dialogue on human rights risks and their implications for our due diligence policy;
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Enhancing visibility of human rights data across our value chain;
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Executing our supplier engagement plan to raise awareness and explore collaboration on human rights risks;
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Promoting awareness of grievance mechanisms and ensuring robust case management;
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Integrating due diligence findings into our business practices and regularly assessing their effectiveness.