GRI content index

Standard	Description	Reference(s)	Notes

GRI 102: General disclosures (2016)
Organisational profile
102-1	Name of the organisation	Front cover
102-2	Activities, brands, products, and services	p. 28
102-3	Location of headquarters	p. 96
102-4	Location of operations	p. 163
102-5	Ownership and legal form	p. 96
102-6	Markets served	p. 28
102-7	Scale of the organisation	p. 3
102-8	Information on employees and other workers	p. 169
102-9	Supply chain	p. 73
102-10	Significant changes to the organisation and its supply chain	p. 73
102-11	Precautionary Principle or approach	p. 51-53
102-12	External initiatives	p. 169
102-13	Membership of associations	p. 169-170
Strategy
102-14	Statement from senior decision-maker	p. 8-9
102-15	Key impacts, risks, and opportunities	p. 51-53, 56
Ethics and integrity
102-16	Values, principles, standards, and norms of behaviour	p. 80-83
102-17	Mechanisms for advice and concerns about ethics	p. 80-83
Governance
102-18	Governance structure	p. 27
102-19	Delegating authority	p. 44-45
102-20	Executive-level responsibility for economic, environmental, and social topics	p. 170
102-21	Consulting stakeholders on economic, environmental, and social topics	p. 154-158
102-22	Composition of the highest governance body and its committees	p. 44-45
102-23	Chair of the highest governance body	p. 44-45
102-24	Nominating and selecting the highest governance body	p. 44-45
102-25	Conflicts of interest	p. 44-45
102-26	Role of highest governance body in setting purpose, values, and strategy	p. 44-45
102-27	Collective knowledge of highest governance body	p. 44-45
102-28	Evaluating the highest governance body's performance	p. 47
102-29	Identifying and managing economic, environmental, and social impacts	p. 154-158
102-30	Effectiveness of risk management processes	p. 51
102-31	Review of economic, environmental, and social topics	p. 8-9
102-32	Highest governance body's role in sustainability reporting	p. 6
102-33	Communicating critical concerns	https://www2.deloitte.com/nl/nl/pages/about-deloitte/articles/klachtenregeling.html
102-34	Nature and total number of critical concerns	p. 81
102-35	Remuneration policies	p. 44-45
102-36	Process for determining remuneration	p. 44-45, p. 134
102-37	Stakeholders involvement in remuneration	p. 44-45
102-38	Annual total compensation ratio	p. 170
102-39	Percentage increase in annual total compensation ratio	p. 170
Stakeholder engagement
102-40	List of stakeholder groups	p. 158-162
102-41	Collective bargaining agreements	p. 173
102-42	Identifying and selecting stakeholders	p. 154-158
102-43	Approach to stakeholder engagement	p. 154-158
102-44	Key topics and concerns raised	p. 154-158
Reporting practice
102-45	Entities included in the consolidated financial statements	p. 149
102-46	Defining report content and topic Boundaries	p. 5-6
102-47	List of material topics	p. 26
102-48	Restatements of information	p. 5-6
102-49	Changes in reporting	p. 5-6
102-50	Reporting period	p. 5-6
102-51	Date of most recent report	p. 5-6
102-52	Reporting cycle	p. 5-6
102-53	Contact point for questions regarding the report	p. 5-6
102-54	Claims of reporting in accordance with the GRI Standards	p. 5-6
102-55	GRI content index	p. 164-171
102-56	External assurance	p. 176

Material topics

Anti-corruption
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 82-83
103-2	The management approach and its components	p. 82-83
103-3	Evaluation of the management approach	p. 82-83
GRI 205: Anti-corruption (2016)
205-1	Operations assessed for risks related to corruption	p. 82-83
205-2	Communication and training about anti-corruption policies and procedures	p. 82-83
205-3	Confirmed incidents of corruption and actions taken	p. 81

Climate and CO2 emissions
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 73-74
103-2	The management approach and its components	p. 73-74
103-3	Evaluation of the management approach	p. 73-74
GRI 305: Emissions (2016)
305-1	305-1 Direct (Scope 1) GHG emissions	p. 74
305-2	305-2 Energy indirect (Scope 2) GHG emissions	p. 74
305-3	305-3 Other indirect (Scope 3) GHG emissions	p. 74
305-4	305-4 GHG emissions intensity		Partly available. We strive to have this information available in our 2021/2022 report
305-5	305-5 Reduction of GHG emissions		Partly available. We strive to have this information available in our 2021/2022 report
305-6	305-6 Emissions of ozone-depleting substances (ODS)		Not applicable: Deloitte doesn’t emit ozone depleting substances
305-7	305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions		Not applicable: there are no such significant emissions within Deloitte

Vitality
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 60-61
103-2	The management approach and its components	p. 60-61
103-3	Evaluation of the management approach	p. 60-61
GRI 403: Occupational Health and Safety (2018)
403-1	Occupational health and safety management system		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-2	Hazard identification, risk assessment, and incident investigation		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-3	Occupational health services		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-4	Worker participation, consultation, and communication on occupational health and safety		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-5	Worker training on occupational health and safety		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-6	Promotion of worker health	p. 60-61
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-8	Workers covered by an occupational health and safety management system		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-9	Work-related injuries		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte
403-10	Work-related ill health		Not applicable: due to the nature of our company, we deem this indicator is not applicable to Deloitte

Training and Education
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 58, 66-68
103-2	The management approach and its components	p. 58, 66-68
103-3	Evaluation of the management approach	p. 58, 66-68
GRI 404: Training and Education (2016)
404-1	Average hours of training per year per employee	p. 67
404-2	Programs for upgrading employee skills and transition assistance programs	p. 58, 66-68, 170
404-3	Percentage of employees receiving regular performance and career development reviews	p. 59

Diversity and inclusion
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 59-60
103-2	The management approach and its components	p. 59-60
103-3	Evaluation of the management approach	p. 59-60
GRI 405: Diversity and Equal Opportunity (2016)
405-1	Diversity of governance bodies and employees	p. 27
405-2	Ratio of basic salary and remuneration of women to men	p. 60

Customer Privacy
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 79-80
103-2	The management approach and its components	p. 79-80
103-3	Evaluation of the management approach	p. 79-80
GRI 418: Customer Privacy (2016)
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	p. 80

Quality
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 78-79
103-2	The management approach and its components	p. 78-79
103-3	Evaluation of the management approach	p. 78-79
Own indicators
	Total engagement satisfaction	p. 78-79
	Net promotor score	p. 4
	% regulatory reviews that are satisfactory	p. 4

Economic performance
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 71-72
103-2	The management approach and its components	p. 71-72
103-3	Evaluation of the management approach	p. 71-72

Innovation
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 17-20
103-2	The management approach and its components	p. 17-20
103-3	Evaluation of the management approach	p. 17-20

Impact on society
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 21-22, 83-86
103-2	The management approach and its components	p. 21-22, 83-86
103-3	Evaluation of the management approach	p. 21-22, 83-86
Own indicators
	#hours spent on DIF projects	p. 84

ADDITIONAL INFORMATION

SRS 102-8: Information on employees and other workers

Employment and turnover

	2020/2021	2019/2020
Average FTE’s	6,103	6,059
Average headcount	6,415	6,455
Total experienced hires (excl. partners)	124	153
● < 30 years old	7	11
● 30 - 40 years old	61	98
● 40 - 50 years old	45	38
● > 50 years old	11	6
Total partner hires	15	28
Total graduate hires	733	848
● < 30 years old	614	686
● 30 - 40 years old	105	139
● 40 - 50 years old	11	17
● > 50 years old	3	6
Total internship (Stagiairs)	489	670
Total exits	847	850
● < 30 years old	345	325
● 30 - 40 years old	347	369
● 40 - 50 years old	99	96
● > 50 years old	56	60
Total divestments	0	0

Part-time / Full time population (%)

	Part-time 2020/2021	Full-time 2020/2021	Part-time 2019/2020	Full-time 2019/2020
Population of Deloitte	17%	83%	19%	81%

SRS 102-12 and 102-13: Memberships and charters

Deloitte Netherlands fully supports the commitments made by the global DTTL organisation to the UN Global Compact (UNGC), the World Economic Forum’s Partnering Against Corruption Initiative (PACI) Principles, the Global Corporate Citizenship Initiative (GCCI), and the Global Reporting Initiative (GRI). Wherever possible, we translate these initiatives into local activities and initiatives and share our knowledge and experience with other member firms and our clients.

Our support for these commitments enables us to:

Have an understanding of sustainability initiatives undertaken by other geographies and member firms, and identify opportunities to leverage and learn from these activities
Translate the commitments made by DTTL to the UNGC, World Economic Forum’s PACI Principles and Global Corporate Citizenship Initiative and the GRI, into activities for Deloitte Netherlands
Set targets for Deloitte Netherlands.

UN Global Compact (UNGC)

The UNGC is a voluntary international network of corporations, UN agencies, trade unions and non-governmental organisations that supports ten universal principles. Deloitte has made a public pledge to promote corporate responsibility in the areas of human rights, labour, the environment and anti-corruption.

The Netherlands Network of the UNGC is an initiative of Dutch business leaders that aims to further the contribution of private business – within its sphere of influence – to sustainable development. We actively participated in the Board of the Netherlands Network. The Integrated Annual Report also serves as the annual communication on progress regarding the UNGC.

GRI

We are an organisational stakeholder of the Global Reporting Initiative (GRI) and have published external sustainability reports based on the GRI Reporting Guidelines and Standards for a number of years. Due to our continued support, we were awarded inclusion in the GRI Gold community.

MVO Nederland

We are an active member of the network of Sustainably Responsible Organisations (MVO) in the Netherlands.

World Economic Forum

Deloitte supports the World Economic Forum and its initiatives. We focus on the role of business in society; a theme that was originally introduced in 2012 and has consistently been built on since then.

International Integrated Reporting Council (IIRC)

Deloitte has joined the IIRC, an international body that aims to develop standards for integrated reporting. Integrated Reporting is an approach to corporate reporting that demonstrates the linkages between an organisation’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organisation is really performing. On an international level, Deloitte is part of the Council and participates in Working Groups.

Anders reizen

‘Anders reizen’ is a platform of Dutch companies and (non-) governmental organisations that shares knowledge and best practices between participants in the area of carbon friendly travel (road, rail and air) and thus inspires a change of behaviour within the participating organisations and in Dutch society at large.

SRS 102-20: Executive-level responsibility for sustainability

Sustainability falls under the responsibilities of our Chief Operations Officer who is a member of the Executive Board.

SRS 102-21: Consulting stakeholders

Stakeholder consultation takes place throughout the firm and the results are reported back to the Executive Board both in formal (strategic dashboard) and informal manners.

SRS 102-27: Collective knowledge of highest governance body

There are no specific programmes in this area.

SRS 102-31: Review of economic, environmental, and social topics

The Executive Board meets in principle every week to discuss all issues relevant to Deloitte. Meetings of the Supervisory Board have taken place 10 times in the reporting year (also see the Report from the Supervisory Board in the Integrated Annual Report).

SRS 102-33: Communicating critical concerns

We maintain formal and informal ways of raising critical concerns. Formal ways include the General Meeting of Members of Coöperatief Deloitte U.A., functional meetings and the Works Council meetings.

Our culture is characterised by low thresholds. This is illustrated by open communication channels between the Board and employees. During special focus meetings and in internal media such as townhall meetings and other channels, employees are invited to give their constructive feedback on policies and organisational performance.

SRS 102-38 Annual total compensation ratio

In 2020/2021, the ratio within Deloitte amounted to 12.2.

SRS 102-39 Annual total compensation ratio

The income of the highest paid individual increased with 6.1% in 2020/2021. At the same time the increase of the average income for partners and employees amounted to 7.0%.

SRS 102-41 Collective bargaining agreements

There are no collective bargaining agreements applicable to Deloitte.

SRS 404-2 Programs for upgrading employee skills and transition assistance programs

We manage career endings on a case-by-case basis depending on the circumstances and the needs of the employee.