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. 33-45
102-3	Location of headquarters	p. 63
102-4	Location of operations	p. 165
102-5	Ownership and legal form	p. 63
102-6	Markets served	p. 33-45
102-7	Scale of the organisation	p. 3
102-8	Information on employees and other workers	p. 160
102-9	Supply chain	p. 147-149
102-10	Significant changes to the organisation and its supply chain	p. 147-149
102-11	Precautionary Principle or approach	p. 55-57
102-12	External initiatives	p. 160-161
102-13	Membership of associations	p. 160-161
Strategy
102-14	Statement from senior decision-maker	p. 7-9
102-15	Key impacts, risks, and opportunities	p. 7-9, 33-45, 55-57
Ethics and integrity
102-16	Values, principles, standards, and norms of behaviour	p. 143-144
102-17	Mechanisms for advice and concerns about ethics	p. 143-144
Governance
102-18	Governance structure	p. 28
102-19	Delegating authority	p. 46-47
102-20	Executive-level responsibility for economic, environmental, and social topics	p. 161
102-21	Consulting stakeholders on economic, environmental, and social topics	p. 161
102-22	Composition of the highest governance body and its committees	p. 46-47
102-23	Chair of the highest governance body	p. 46-47
102-24	Nominating and selecting the highest governance body	p. 47
102-25	Conflicts of interest	p. 47
102-26	Role of highest governance body in setting purpose, values, and strategy	p. 46-47
102-27	Collective knowledge of highest governance body	p. 161
102-28	Evaluating the highest governance body's performance	p. 51
102-29	Identifying and managing economic, environmental, and social impacts	p. 125-127
102-30	Effectiveness of risk management processes	p. 55-57
102-31	Review of economic, environmental, and social topics	p. 7-9
102-32	Highest governance body's role in sustainability reporting	p. 129
102-33	Communicating critical concerns	p. 161
102-34	Nature and total number of critical concerns	p. 144
102-35	Remuneration policies	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
102-36	Process for determining remuneration	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
102-37	Stakeholders involvement in remuneration	https://www2.deloitte.com/nl/nl/pages/over-deloitte/articles/raad-van-commissarissen.html
102-38	Annual total compensation ratio	p. 161
102-39	Percentage increase in annual total compensation ratio	p. 161
Stakeholder engagement
102-40	List of stakeholder groups	p. 125-127
102-41	Collective bargaining agreements	p. 161
102-42	Identifying and selecting stakeholders	p. 125
102-43	Approach to stakeholder engagement	p. 125-127
102-44	Key topics and concerns raised	p. 127-128
Reporting practice
102-45	Entities included in the consolidated financial statements	p. 116
102-46	Defining report content and topic Boundaries	p. 5
102-47	List of material topics	p. 32
102-48	Restatements of information		Due to an expanded scope of strategic clients, the NPS score for 2020/2021 has been updated from the original score of 68 to 62. We have aligned the data definition for gender diversity (table 06 on page 137) with our strategic dashboard. As a result we now report on the composition of job categories per May 31 instead of the average throughout the year.
102-49	Changes in reporting	p. 5
102-50	Reporting period	p. 5
102-51	Date of most recent report	p. 5
102-52	Reporting cycle	p. 5
102-53	Contact point for questions regarding the report	p. 5
102-54	Claims of reporting in accordance with the GRI Standards	p. 123
102-55	GRI content index	p. 154-159
102-56	External assurance	p. 167

Material topics

Climate and CO2 emissions
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 130-133
103-2	The management approach and its components	p. 130-133
103-3	Evaluation of the management approach	p. 130-133
GRI 305: Emissions (2016)
305-1	305-1 Direct (Scope 1) GHG emissions	p. 130-133
305-2	305-2 Energy indirect (Scope 2) GHG emissions	p. 130-133
305-3	305-3 Other indirect (Scope 3) GHG emissions	p. 130-133
305-4	305-4 GHG emissions intensity	p. 130-133
305-5	305-5 Reduction of GHG emissions	p. 4, p. 130-133
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

Employee value proposition
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 134-135
103-2	The management approach and its components	p. 134-135
103-3	Evaluation of the management approach	p. 134-135
GRI 404: Training and Education (2016)
404-2	Programs for upgrading employee skills and transition assistance programs	p. 161
404-3	Percentage of employees receiving regular performance and career development reviews	p. 135

Inclusion and diversity
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 136-138
103-2	The management approach and its components	p. 136-138
103-3	Evaluation of the management approach	p. 136-138
GRI 405: Diversity and Equal Opportunity (2016)
405-1	Diversity of governance bodies and employees	p. 136-138
405-2	Ratio of basic salary and remuneration of women to men	p. 136-138
Own indicator	Female positions in leadership roles	p. 4
Own indicator	Female partners as % of total partners	p. 4

Learning and development
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 138-139
103-2	The management approach and its components	p. 138-139
103-3	Evaluation of the management approach	p. 138-139
GRI 404: Training and Education (2016)
404-1	Average hours of training per year per employee	p. 139

Wellbeing
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 139-141
103-2	The management approach and its components	p. 139-141
103-3	Evaluation of the management approach	p. 139-141
Own indicator	Sickness leave	p. 140

Impact on society
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 16-20, 141
103-2	The management approach and its components	p. 16-20, 141
103-3	Evaluation of the management approach	p. 16-20, 141
Own indicator	#hours spent on DIF projects	p. 17

Quality of services
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 142-143
103-2	The management approach and its components	p. 142-143
103-3	Evaluation of the management approach	p. 142-143
Own indicator	Total engagement satisfaction	p. 4
Own indicator	Net promotor score	p. 4
Own indicator	% regulatory reviews that are satisfactory	p. 4

Ethics and integrity
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 143-144
103-2	The management approach and its components	p. 143-144
103-3	Evaluation of the management approach	p. 143-144
Own indicator	Ethics incidents	p. 144


Anti-corruption
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 145-146
103-2	The management approach and its components	p. 145-146
103-3	Evaluation of the management approach	p. 145-146
GRI 205: Anti-corruption (2016)
205-1	Operations assessed for risks related to corruption	p. 145-146
205-2	Communication and training about anti-corruption policies and procedures	p. 145-146
205-3	Confirmed incidents of corruption and actions taken	p. 144

Privacy and data security
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 146-147
103-2	The management approach and its components	p. 146-147
103-3	Evaluation of the management approach	p. 146-147
GRI 418: Customer Privacy (2016)
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	p. 146-147

Sustainable procurement
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 147-149
103-2	The management approach and its components	p. 147-149
103-3	Evaluation of the management approach	p. 147-149
GRI 308: Supplier Environmental Assessment (2016)
308-1	New suppliers that were screened using environmental criteria		Not available. We are setting up procedures and systems to report on this indicator from 2023/2024 onwards
308-2	Negative environmental impacts in the supply chain and actions taken		Not available. We are setting up procedures and systems to report on this indicator from 2023/2024 onwards
GRI 414: Supplier Social Assessment (2016)
414-1	New suppliers that were screened using social criteria		Not available. We are setting up procedures and systems to report on this indicator from 2023/2024 onwards
414-2	Negative social impacts in the supply chain and actions taken		Not available. We are setting up procedures and systems to report on this indicator from 2023/2024 onwards
Own indicator	Applicability of our Supplier Code of Conduct	p. 147-149

Innovation
GRI 103: Management approach (2016)
103-1	Explanation of the material topic and its Boundary	p. 149
103-2	The management approach and its components	p. 149
103-3	Evaluation of the management approach	p. 149

ADDITIONAL INFORMATION

SRS 102-8: Information on employees and other workers

Employment and turnover

	2021/2022	2020/2021
Average FTE’s	6,796	6,103
Average headcount	7,191	6,415
Total experienced hires (excl. partners)	277	124
● < 30 years old	19	7
● 30 - 40 years old	164	61
● 40 - 50 years old	79	45
● > 50 years old	15	11
Total partner hires	19	15
Total graduate hires	1449	733
● < 30 years old	1217	614
● 30 - 40 years old	200	105
● 40 - 50 years old	21	11
● > 50 years old	11	3
Total internship (Stagiairs)	812	489
Total exits	1059	847
● < 30 years old	498	345
● 30 - 40 years old	409	347
● 40 - 50 years old	95	99
● > 50 years old	57	56
Total divestments	0	0

Part-time / Full time population (%)

	Part-time 2021/2022	Full-time 2021/2022	Part-time 2020/2021	Full-time 2020/2021
Population of Deloitte	19%	81%	17%	83%

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 13 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 2021/2022, the ratio within Deloitte amounted to 11.0 (2020/2021: 12.2).

SRS 102-39 Annual total compensation ratio

The income of the highest paid individual increased with 0.8% in 2021/2022 (2020/2021: 6.1%). At the same time the increase of the average income for partners and employees amounted to 8.2% (2020/2021: 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.