Description
GRI index
DTTL has prepared this report according to the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version G3.1). GRI has checked our application of the G3.1 guidelines
and confirmed that the report meets the requirements for Application Level B. Click here to access the Application Level Check Statement from GRI.
This index provides references to the parts of the report where readers can find information relating to the Performance Indicators that DTTL has reported.
STANDARD DISCLOSURES PART I: Profile Disclosures
1. Strategy and Analysis
Profile
Disclosure
Description
Reported
Cross-reference/Direct answer
1.1
Statement from the most senior decision-maker of the organization.
Fully
Global CEO & Chairman letter
1.2
Description of key impacts, risks, and opportunities.
Fully
Global CEO & Chairman letter, Outlook, strategy, and acquisitions,
Reporting process: Stakeholder engagement, Advancing global
economic prosperity and social wellbeing
2.
Organizational Profile Profile Disclosure Reported Cross-reference/Direct answer 2.1 Name of the organization. Fully Globally connected, Quality and integrity 2.2 Primary brands, products, and/or services. Fully Clients first—providing what they need 2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. Fully Clients first—providing what they need, Quality and integrity, Outlook, strategy, and acquisitions, Globally connected, Back page 2.4 Location of organization's headquarters. Fully 30 Rockefeller Plaza New York, NY 10112 United States 2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. Fully Global locations 2.6 Nature of ownership and legal form. Fully Globally connected 2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). Fully Global locations, Clients first—providing what they need 2.8 Scale of the reporting organization. Fully Metrics: Revenue, Metrics: Talent 2.9 Significant changes during the reporting period regarding size, structure, or ownership. Fully Global CEO & Chairman letter, Outlook, strategy, and acquisitions, Metrics: Revenue, Metrics: Talent 2.10 1 Description Awards received in the reporting period. Fully Examples of awards received by DTTL and member firms in FY14 can be found on the Deloitte website: http://www2.deloitte.com/global/en/ pages/about-deloitte/articles/Eminence-recognition-awards.html See also: http://www2.deloitte.com/global/en/pages/about-deloitte/ topics/analyst-relations-topic.html . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 3. Report Parameters Profile Disclosure Reported Cross-reference/Direct answer 3.1 Reporting period (e.g., fiscal/calendar year) for information provided. Fully 1 June 2013 to 31 May 2014 3.2 Date of most recent previous report (if any). Fully The Deloitte 2013 Global Report was issued in 2013 3.3 Reporting cycle (annual, biennial, etc.) Fully Annual 3.4 Contact point for questions regarding the report or its contents. Fully GlobalReport@Deloitte.com 3.5 Process for defining report content. Fully Reporting process, Reporting process: Materiality matrix 3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. Fully Reporting process: Basis of reporting 3.7 State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope). Fully Reporting process: Basis of reporting For some reporting areas/indicators, information is not available for every member firm and for DTTL. Where this is the case, the limitation on the boundaries is specified in this table or in the “Metrics” section.
As discussed in the “Globally connected” section the Deloitte network is made up of independent member firms that use the Deloitte brand and serve clients through the use of common professional standards and methodologies. Because member firms are separate, independent, and locally managed, member firms vary in their collection and reporting of performance information. DTTL will continue to seek increased disclosures under the GRI’s reporting framework and will continue to work to prioritize data collection systems and member firm participation. 3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. Fully Reporting process: Basis of reporting 3.9 2 Description Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols. Fully Reporting process: Basis of reporting . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 3. Report Parameters Profile Disclosure Description Reported Cross-reference/Direct answer 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/ acquisitions, change of base years/periods, nature of business, measurement methods). Fully Metrics (see footnotes), Reporting process: Basis of reporting 3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. Fully Reporting process: Basis of reporting 3.12 Table identifying the location of the Standard Disclosures in the report. Fully GRI Index 3.13 Policy and current practice with regard to seeking external assurance for the report. Fully DTTL did not have FY2014 data independently verified. 4. Governance, Commitments, and Engagement Profile Disclosure Reported Cross-reference/Direct answer 4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Fully Quality and integrity 4.2 Indicate whether the Chair of the highest governance body is also an executive officer. Fully Quality and integrity 4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members. Fully Zero. All members of the DTTL Board are part of the Deloitte network, but many are not DTTL executives; they are executives of their member firms. 4.4 3 Description Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Fully Quality and integrity, Reporting process: Stakeholder engagement Each Deloitte member firm has its own governance structure with its own governance bodies.
A number of mechanisms exist for communication either directly or indirectly by member firm employees to these governing bodies. These mechanisms will vary among member firms but may include town hall meetings, social media enabled meetings, advisory committees, direct interaction, staff engagement surveys and management reports. . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 3. Governance, Commitments, and Engagement Profile Disclosure Description Reported Cross-reference/Direct answer 4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance). Fully The compensation of the DTTL CEO is reviewed annually by the Chairman and CEO Evaluation and CEO Compensation Committee and recommended by the DTTL Governance Committee for approval by the DTTL Board of Directors. The DTTL Executive is, in part, comprised of member firm CEOs whose compensation is determined at their member firm level. The compensation of other non-elected members of the Executive is also set within their member firm structure but heavily influenced by the evaluation provided by the DTTL CEO. In evaluating the DTTL CEO’s performance, the Committee takes into account achievement against the goals set at the beginning of the year. The DTTL CEO is primarily responsible for the implementation of the global strategy and mutually agreed upon goals which address various aspects of that strategy.
The Committee reports on its findings objectively to the Governance Committee and the Board and recommends the appropriate level of compensation. This is then recommended by the Governance Committee for approval by the Board. Other DTTL Board of Directors have their compensation structure established by their respective member firms according to their member firm processes.
Performance relative to goals is evaluated as described in the Quality and Integrity section of this report. Members of the DTTL Board do not receive fees by virtue of serving on the Board. Please note that DTTL is not a client-facing entity and therefore the “organization’s performance” may be difficult to measure by objective standards. 4.6 4 Processes in place for the highest governance body to ensure conflicts of interest are avoided. Fully Independence, Quality and integrity The DTTL Board of Directors has adopted policies and guidance to identify and resolve potential conflicts of interests arising from the proposed acceptance of member firm client engagements and business or financial relationships with third parties, as well as conflicts involving more than one member firm. For purposes of DTTL policies “conflicts of interests” include professional and legal/regulatory conflicts, conflicts related to Independence requirements, and business conflicts arising from the potential to harm an existing or prospective client relationship. .
GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 4. Governance, Commitments, and Engagement Profile Disclosure Description Reported Cross-reference/Direct answer 4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity. Fully Quality and integrity DTTL strongly encourages its member firms to comply with best corporate practices to identify its national leaders, a subset of which make up the DTTL Board of Directors. 4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Fully Aspiration and values, Ethics The DTTL Corporate Responsibility Policy became effective 31 March 2010 and applies to DTTL and all member firms. The defining principles contained in the policy include respect for human dignity, inclusion and cultural diversity, promotion of the highest levels of ethical behavior, advancement of education and culture, and advocating for sustainable use of natural resources and respect for the environment. The principles are aligned broadly with the United Nations Global Compact Principles. 4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Fully Relentless focus on risk management 4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. Fully Quality and integrity The charter of the Chairman and CEO Evaluation and CEO Compensation Committee of the DTTL Board states that the Chairman’s performance is objectively evaluated against the annual goals and objectives established by the Chairman.
It also states that the Committee will perform a selfassessment of its performance on an annual basis and communicate a plan for enhancing the Committee’s performance to the Chairman of the Board. A specific evaluation of the DTTL Board of Directors or the DTTL Chairman with regard to corporate responsibility issues was not completed during FY2014. 4.11 Fully Advancing environmental sustainability The DTTL Corporate Responsibility Policy includes advocating for sustainable use of natural resources, respect for the environment, and demonstration of environmentally sustainable operations. 4.12 5 Explanation of whether and how the precautionary approach or principle is addressed by the organization. Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Fully Global CEO & Chairman letter, Ethics, Advancing global economic prosperity and social wellbeing See also: http://www2.deloitte.com/global/en/pages/about-deloitte/topics/ global-initiatives.html . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 4. Governance, Commitments, and Engagement Profile Disclosure Description Reported Cross-reference/Direct answer 4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: * Has positions in governance bodies; * Participates in projects or committees; * Provides substantive funding beyond routine membership dues; or * Views membership as strategic. Fully Ethics, Regulatory and public policy engagement, Advancing global economic prosperity and social wellbeing 4.14 List of stakeholder groups engaged by the organization. Fully Reporting process: Stakeholder engagement 4.15 Basis for identification and selection of stakeholders with whom to engage. Fully Reporting process, Reporting process: Stakeholder engagement 4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. Fully Reporting process: Stakeholder engagement 4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Fully Reporting process: Stakeholder engagement STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Economic Peformance Indicator Description Reported Cross-reference/Direct answer Economic performance DMA EC Fully Aspiration and values, Metrics: Global Presence, Reporting process: Stakeholder engagement, Outlook, strategy, and acquisitions, Advancing global economic prosperity and social wellbeing, Global locations, Clients first—providing what they need, Metrics: Revenue, Metrics: Talent, Accelerating access to education, Improving our communities EC1 6 Disclosure on Management Approach EC: Economic performance, Market presence, Indirect economic impacts Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Partially Metrics Components not reported on are considered business confidential. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Economic Performance Indicator Description Reported Cross-reference/Direct answer Advancing environmental sustainability Risks and opportunities posed to Deloitte by climate change that have potential financial implications include physical risks to facilities in which Deloitte operates due to weather events, regulatory risk, and reputational risk. Through Deloitte member firms’ Sustainability practices, member firms also have opportunities related to serving their clients as they respond to climate change risks and opportunities. DTTL and its member firms have quantitatively estimated the financial implications of some of the opportunities but consider this information confidential. DTTL and its member firms have not quantitatively assessed the financial implications of the risks. For a detailed explanation of risks and opportunities, please refer to the DTTL CDP (formerly Carbon Disclosure Project) response available at www.cdproject.net. Economic performance EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change. Partially EC3 Coverage of the organization's defined benefit plan obligations. Not EC4 Significant financial assistance received from government. Not Market presence EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. Not EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Not EC7 Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation. Fully Each member firm of DTTL has its own ownership structure and draws senior management (defined as partners, principals, and directors) from its internal organization, which typically is predominantly individuals from that local community (defined as country or legal territory).
In addition, Deloitte encourages the assignment of individuals to temporary assignments at other Deloitte member firms outside their local community to enhance global operational understanding, employee development, and sharing of leading practices. During FY2014, 5,898 individuals were on international assignments. Fully Metrics: societal impact, Advancing global economic prosperity and social wellbeing, Improving our communities, Accelerating access to education Indirect economic impacts EC8 7 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Environmental Performance Indicator Description Reported Cross-reference/Direct answer Fully Connecting clients with the world’s brightest minds, Accelerating access to education, Improving our communities, Advancing global economic prosperity and social wellbeing This report presents some examples of the work that Deloitte member firms carry out in the marketplace. These stories focus on the missions and activities of the featured clients that member firms work with— because in most instances it is their products and services that wider society experiences directly. The point of these stories is to illustrate some of the ways in which Deloitte member firms provide support and advice that help clients to build a sustainable and prosperous society Aspiration and values, Metrics: Environmental sustainability, Reporting process: Stakeholder engagement, Advancing environmental sustainability Indirect economic impacts EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts. Materials DMA EN Disclosure on Management Approach EN: Materials; Energy; Emissions, effluents and waste; Compliance; Transport Fully DMA EN Disclosure on Management Approach EN: Water; Biodiversity; Products and services; Overall Not EN1 Materials used by weight or volume. Fully Metrics: Environmental EN2 Percentage of materials used that are recycled input materials. Fully Metrics: Environmental EN3 Direct energy consumption by primary energy source. Fully Metrics: Environmental EN4 Indirect energy consumption by primary source. Partially Metrics: Environmental EN5 Energy saved due to conservation and efficiency improvements. Not EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Not EN7 Initiatives to reduce indirect energy consumption and reductions achieved. Not EN8 Total water withdrawal by source. Not EN9 Water sources significantly affected by withdrawal of water. Not EN10 Percentage and total volume of water recycled and reused. Not Energy Water 8 . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Environmental Performance Indicator Description Reported Cross-reference/Direct answer Biodiversity EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. Not EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. Not EN13 Habitats protected or restored. Not EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. Not EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. Not Emissions, effluents and waste EN16 Fully Metrics: Environmental EN17 Other relevant indirect greenhouse gas emissions by weight. Fully Metrics: Environmental EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. Fully Advancing environmental sustainability Several member firms have goals and programs to reduce greenhouse gas emissions. Details of these programs can be found in the DTTL CDP (formerly called Carbon Disclosure Project) response found at https:// www.cdproject.net. EN19 Emissions of ozone-depleting substances by weight. Not EN20 NOx, SOx, and other significant air emissions by type and weight. Fully EN21 Total water discharge by quality and destination. Not EN22 Total weight of waste by type and disposal method. Not EN23 Total number and volume of significant spills. Not EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. Not EN25 9 Total direct and indirect greenhouse gas emissions by weight. Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff. Not Deloitte does not have significant NOx, SOx, or other emissions given the nature of the network’s operations. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Environmental Performance Indicator Description Reported Cross-reference/Direct answer Products and services EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. Not EN27 Percentage of products sold and their packaging materials that are reclaimed by category. Not Compliance EN28 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. Fully DTTL incurred no such fines or sanctions during its 2014 fiscal year. Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. Fully Advancing environmental sustainability Deloitte practitioners often travel to clients. As such, the transportation of the workforce is the most significant source of environmental impacts related to transportation and results in greenhouse gas emissions and energy usage. Direct energy usage and greenhouse gas emissions are included in this report. Indirect energy usage cannot be readily calculated given the variation of efficiency among modes of transportation and vehicle types. Total environmental protection expenditures and investments by type. Not Transport EN29 Overall EN30 Social Labor Practices and Decent Work Employment DMA LA Fully DMA LA Disclosure on Management Approach LA: Equal remuneration for women and men Not LA1 Total workforce by employment type, employment contract, and region, broken down by gender. Partially Metrics: Talent The majority of employment within Deloitte is full-time and indefinite; breakdown of employment type and type of contract is not aggregated across the organization. LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region. Partially Metrics: Talent Turnover by age group is not currently collected by DTTL. LA3 10 Disclosure on Management Approach LA: Employment; Labor/ management relations; Occupational health and safety; Training and education; Diversity and equal opportunity Aspiration and values, Metrics: Talent, Reporting process: Stakeholder engagement, World-class leaders, Deloitte's professionals at work, Metrics:learning, Ethics Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. Not .
GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Labor Practices and Decent Work Performance Indicator Description Reported Return to work and retention rates after parental leave, by gender. Cross-reference/Direct answer Not Employment LA15 Labor/management relations LA4 Percentage of employees covered by collective bargaining agreements. Fully LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements. DTTL has no employees covered by collective bargaining agreements. Not Occupational health and safety LA6 Percentage of total workforce represented in formal joint managementworker health and safety committees that help monitor and advise on occupational health and safety programs. Not LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender. Not LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. Partially LA9 Health and safety topics covered in formal agreements with trade unions. Not Global security Some member firms have health and wellness programs in place to educate, train, and assist employees and, frequently, their families. Program focus varies but includes health issues most likely to impact service workers such as ergonomic workstation setup, stress management, and travel security and safety. Training and education LA10 11 Average hours of training per year per employee by gender, and by employee category. Partially Metrics: Talent This information is not available at the DTTL level broken down by employee category or gender. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Labor Practices and Decent Work Performance Indicator Description Reported Cross-reference/Direct answer Fully World-class leaders, Deloitte’s professionals at work, Market immersion program a gateway to China Training and education LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. All member firms provide a range of formal and informal learning opportunities for young and experienced professionals alike. Many member firms offer a variety of flexible work arrangements including sabbaticals; Transition assistance is done in accordance with applicable laws. Pre-retirement planning is also offered by many member firms, for example by providing a secure online tool to plan financial goals for retirement. LA12 Percentage of employees receiving regular performance and career development reviews, by gender. Fully Regular performance and career development reviews are core to Deloitte’s ongoing success. Within DTTL all permanent employees are covered by such a requirement, and all would typically have received reviews except for those on leave, terminated, or with minimal service hours during the fiscal year. Member firm metrics for this indicator are not aggregated across the organization. Partially Metrics Given the global nature of Deloitte operations, it is not possible to define “minority groups” on a worldwide scale.
Disclosure by age group is not currently reported by DTTL. Diversity and equal opportunity LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity. Equal renumeration for women and men LA14 12 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation. Not . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Human Rights Performance Indicator Description Reported Cross-reference/Direct answer Aspiration and values, Reporting process: Stakeholder engagement, Ethics Investment and procurement practices DMA HR Disclosure on Management Approach HR: Freedom of association and collective bargaining, Child labor, Prevention of forced and compulsory labor Fully DMA HR Disclosure on Management Approach HR: Investment and procurement practices; Non-discrimination; Security practices; Indigenous rights; Assessment; Remediation Not HR1 Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. Not HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. Not HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. Not Non-discrimination HR4 Total number of incidents of discrimination and actions taken. Not Freedom of association and collective bargaining HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights. Fully DTTL has no such operations. Currently DTTL does not complete detailed reviews of its suppliers regarding these matters; however, a DTTL responsible procurement policy that will address supply chain is under discussion. Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. Fully DTTL has no such operations. Currently DTTL does not complete detailed reviews of its suppliers regarding these matters; however, a DTTL responsible procurement policy that will address supply chain is under discussion. Fully DTTL has no such operations. Currently DTTL does not complete detailed reviews of its suppliers regarding these matters; however, a DTTL responsible procurement policy that will address supply chain is under discussion. Child labor HR6 Forced and compulsory labor HR7 13 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. .
GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Human Rights Performance Indicator Description Reported Cross-reference/Direct answer Security practices HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. Not Indigenous rights HR9 Total number of incidents of violations involving rights of indigenous people and actions taken. Not Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. Not Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. Not Assessment HR10 Remediation HR11 Social: Society Local communities DMA SO Disclosure on Management Approach SO: Local communities, Corruption, Public policy, Anti-competitive behavior, Compliance Fully SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs. Not SO9 Operations with significant potential or actual negative impacts on local communities. Not SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. Not SO2 Percentage and total number of business units analyzed for risks related to corruption. Not SO3 Percentage of employees trained in organization's anti-corruption policies and procedures. Fully Aspiration and values, Reporting process: Stakeholder engagement, Ethics, Independence, Regulatory and public policy engagement, Relentless focus on risk management, Advancing global economic prosperity and social wellbeing, Accelerating access to education, Improving our communities, Global Security, Data privacy and security Corruption 14 Ethics Ethics training is required for all Deloitte people every two years and Deloitte people annually confirm that they read ethics and anticorruption policies . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Society Performance Indicator Description Reported Actions taken in response to incidents of corruption. Not SO5 Public policy positions and participation in public policy development and lobbying. Fully SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. Cross-reference/Direct answer Not Corruption SO4 Public policy Regulatory and public policy engagement, Advancing global economic prosperity and social wellbeing Anti-competitive behavior SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes. Fully DTTL faced no such actions during its 2014 fiscal year. Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. Fully DTTL incurred no such fines or sanctions during its 2014 fiscal year. Aspiration and values, Reporting process: Stakeholder engagement, Global Security, Ethics, Data privacy and security, Independence, Relentless focus on risk management Compliance SO8 Social: Product Responsibility Customer health and safety DMA PR Disclosure on Management Approach PR: Customer health and safety; Product and service labelling; Customer privacy; Compliance Fully DMA PR Disclosure on Management Approach PR: Marketing communications Not PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. Not PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. Fully DTTL had no such incidents during its 2014 fiscal year. Product and service labelling PR3 Not PR4 15 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. Fully DTTL had no such incidents during its 2014 fiscal year. DTTL does not provide client services. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Product Responsibility Performance Indicator Description Reported Cross-reference/Direct answer Product and service labelling PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. Not Marketing communications PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Not PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. Not Customer privacy PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. Fully DTTL received no such complaints during its 2014 fiscal year. Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. Fully DTTL incurred no such fines during its 2014 fiscal year. Compliance PR9 Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms. 16 © 2014. For information, contact Deloitte Touche Tohmatsu Limited. .
Organizational Profile Profile Disclosure Reported Cross-reference/Direct answer 2.1 Name of the organization. Fully Globally connected, Quality and integrity 2.2 Primary brands, products, and/or services. Fully Clients first—providing what they need 2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. Fully Clients first—providing what they need, Quality and integrity, Outlook, strategy, and acquisitions, Globally connected, Back page 2.4 Location of organization's headquarters. Fully 30 Rockefeller Plaza New York, NY 10112 United States 2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. Fully Global locations 2.6 Nature of ownership and legal form. Fully Globally connected 2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). Fully Global locations, Clients first—providing what they need 2.8 Scale of the reporting organization. Fully Metrics: Revenue, Metrics: Talent 2.9 Significant changes during the reporting period regarding size, structure, or ownership. Fully Global CEO & Chairman letter, Outlook, strategy, and acquisitions, Metrics: Revenue, Metrics: Talent 2.10 1 Description Awards received in the reporting period. Fully Examples of awards received by DTTL and member firms in FY14 can be found on the Deloitte website: http://www2.deloitte.com/global/en/ pages/about-deloitte/articles/Eminence-recognition-awards.html See also: http://www2.deloitte.com/global/en/pages/about-deloitte/ topics/analyst-relations-topic.html . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 3. Report Parameters Profile Disclosure Reported Cross-reference/Direct answer 3.1 Reporting period (e.g., fiscal/calendar year) for information provided. Fully 1 June 2013 to 31 May 2014 3.2 Date of most recent previous report (if any). Fully The Deloitte 2013 Global Report was issued in 2013 3.3 Reporting cycle (annual, biennial, etc.) Fully Annual 3.4 Contact point for questions regarding the report or its contents. Fully GlobalReport@Deloitte.com 3.5 Process for defining report content. Fully Reporting process, Reporting process: Materiality matrix 3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. Fully Reporting process: Basis of reporting 3.7 State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope). Fully Reporting process: Basis of reporting For some reporting areas/indicators, information is not available for every member firm and for DTTL. Where this is the case, the limitation on the boundaries is specified in this table or in the “Metrics” section.
As discussed in the “Globally connected” section the Deloitte network is made up of independent member firms that use the Deloitte brand and serve clients through the use of common professional standards and methodologies. Because member firms are separate, independent, and locally managed, member firms vary in their collection and reporting of performance information. DTTL will continue to seek increased disclosures under the GRI’s reporting framework and will continue to work to prioritize data collection systems and member firm participation. 3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. Fully Reporting process: Basis of reporting 3.9 2 Description Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols. Fully Reporting process: Basis of reporting . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 3. Report Parameters Profile Disclosure Description Reported Cross-reference/Direct answer 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/ acquisitions, change of base years/periods, nature of business, measurement methods). Fully Metrics (see footnotes), Reporting process: Basis of reporting 3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. Fully Reporting process: Basis of reporting 3.12 Table identifying the location of the Standard Disclosures in the report. Fully GRI Index 3.13 Policy and current practice with regard to seeking external assurance for the report. Fully DTTL did not have FY2014 data independently verified. 4. Governance, Commitments, and Engagement Profile Disclosure Reported Cross-reference/Direct answer 4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Fully Quality and integrity 4.2 Indicate whether the Chair of the highest governance body is also an executive officer. Fully Quality and integrity 4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members. Fully Zero. All members of the DTTL Board are part of the Deloitte network, but many are not DTTL executives; they are executives of their member firms. 4.4 3 Description Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Fully Quality and integrity, Reporting process: Stakeholder engagement Each Deloitte member firm has its own governance structure with its own governance bodies.
A number of mechanisms exist for communication either directly or indirectly by member firm employees to these governing bodies. These mechanisms will vary among member firms but may include town hall meetings, social media enabled meetings, advisory committees, direct interaction, staff engagement surveys and management reports. . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 3. Governance, Commitments, and Engagement Profile Disclosure Description Reported Cross-reference/Direct answer 4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance). Fully The compensation of the DTTL CEO is reviewed annually by the Chairman and CEO Evaluation and CEO Compensation Committee and recommended by the DTTL Governance Committee for approval by the DTTL Board of Directors. The DTTL Executive is, in part, comprised of member firm CEOs whose compensation is determined at their member firm level. The compensation of other non-elected members of the Executive is also set within their member firm structure but heavily influenced by the evaluation provided by the DTTL CEO. In evaluating the DTTL CEO’s performance, the Committee takes into account achievement against the goals set at the beginning of the year. The DTTL CEO is primarily responsible for the implementation of the global strategy and mutually agreed upon goals which address various aspects of that strategy.
The Committee reports on its findings objectively to the Governance Committee and the Board and recommends the appropriate level of compensation. This is then recommended by the Governance Committee for approval by the Board. Other DTTL Board of Directors have their compensation structure established by their respective member firms according to their member firm processes.
Performance relative to goals is evaluated as described in the Quality and Integrity section of this report. Members of the DTTL Board do not receive fees by virtue of serving on the Board. Please note that DTTL is not a client-facing entity and therefore the “organization’s performance” may be difficult to measure by objective standards. 4.6 4 Processes in place for the highest governance body to ensure conflicts of interest are avoided. Fully Independence, Quality and integrity The DTTL Board of Directors has adopted policies and guidance to identify and resolve potential conflicts of interests arising from the proposed acceptance of member firm client engagements and business or financial relationships with third parties, as well as conflicts involving more than one member firm. For purposes of DTTL policies “conflicts of interests” include professional and legal/regulatory conflicts, conflicts related to Independence requirements, and business conflicts arising from the potential to harm an existing or prospective client relationship. .
GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 4. Governance, Commitments, and Engagement Profile Disclosure Description Reported Cross-reference/Direct answer 4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity. Fully Quality and integrity DTTL strongly encourages its member firms to comply with best corporate practices to identify its national leaders, a subset of which make up the DTTL Board of Directors. 4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Fully Aspiration and values, Ethics The DTTL Corporate Responsibility Policy became effective 31 March 2010 and applies to DTTL and all member firms. The defining principles contained in the policy include respect for human dignity, inclusion and cultural diversity, promotion of the highest levels of ethical behavior, advancement of education and culture, and advocating for sustainable use of natural resources and respect for the environment. The principles are aligned broadly with the United Nations Global Compact Principles. 4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Fully Relentless focus on risk management 4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. Fully Quality and integrity The charter of the Chairman and CEO Evaluation and CEO Compensation Committee of the DTTL Board states that the Chairman’s performance is objectively evaluated against the annual goals and objectives established by the Chairman.
It also states that the Committee will perform a selfassessment of its performance on an annual basis and communicate a plan for enhancing the Committee’s performance to the Chairman of the Board. A specific evaluation of the DTTL Board of Directors or the DTTL Chairman with regard to corporate responsibility issues was not completed during FY2014. 4.11 Fully Advancing environmental sustainability The DTTL Corporate Responsibility Policy includes advocating for sustainable use of natural resources, respect for the environment, and demonstration of environmentally sustainable operations. 4.12 5 Explanation of whether and how the precautionary approach or principle is addressed by the organization. Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Fully Global CEO & Chairman letter, Ethics, Advancing global economic prosperity and social wellbeing See also: http://www2.deloitte.com/global/en/pages/about-deloitte/topics/ global-initiatives.html . GRI index STANDARD DISCLOSURES PART I: Profile Disclosures 4. Governance, Commitments, and Engagement Profile Disclosure Description Reported Cross-reference/Direct answer 4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: * Has positions in governance bodies; * Participates in projects or committees; * Provides substantive funding beyond routine membership dues; or * Views membership as strategic. Fully Ethics, Regulatory and public policy engagement, Advancing global economic prosperity and social wellbeing 4.14 List of stakeholder groups engaged by the organization. Fully Reporting process: Stakeholder engagement 4.15 Basis for identification and selection of stakeholders with whom to engage. Fully Reporting process, Reporting process: Stakeholder engagement 4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. Fully Reporting process: Stakeholder engagement 4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Fully Reporting process: Stakeholder engagement STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Economic Peformance Indicator Description Reported Cross-reference/Direct answer Economic performance DMA EC Fully Aspiration and values, Metrics: Global Presence, Reporting process: Stakeholder engagement, Outlook, strategy, and acquisitions, Advancing global economic prosperity and social wellbeing, Global locations, Clients first—providing what they need, Metrics: Revenue, Metrics: Talent, Accelerating access to education, Improving our communities EC1 6 Disclosure on Management Approach EC: Economic performance, Market presence, Indirect economic impacts Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Partially Metrics Components not reported on are considered business confidential. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Economic Performance Indicator Description Reported Cross-reference/Direct answer Advancing environmental sustainability Risks and opportunities posed to Deloitte by climate change that have potential financial implications include physical risks to facilities in which Deloitte operates due to weather events, regulatory risk, and reputational risk. Through Deloitte member firms’ Sustainability practices, member firms also have opportunities related to serving their clients as they respond to climate change risks and opportunities. DTTL and its member firms have quantitatively estimated the financial implications of some of the opportunities but consider this information confidential. DTTL and its member firms have not quantitatively assessed the financial implications of the risks. For a detailed explanation of risks and opportunities, please refer to the DTTL CDP (formerly Carbon Disclosure Project) response available at www.cdproject.net. Economic performance EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change. Partially EC3 Coverage of the organization's defined benefit plan obligations. Not EC4 Significant financial assistance received from government. Not Market presence EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. Not EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Not EC7 Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation. Fully Each member firm of DTTL has its own ownership structure and draws senior management (defined as partners, principals, and directors) from its internal organization, which typically is predominantly individuals from that local community (defined as country or legal territory).
In addition, Deloitte encourages the assignment of individuals to temporary assignments at other Deloitte member firms outside their local community to enhance global operational understanding, employee development, and sharing of leading practices. During FY2014, 5,898 individuals were on international assignments. Fully Metrics: societal impact, Advancing global economic prosperity and social wellbeing, Improving our communities, Accelerating access to education Indirect economic impacts EC8 7 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Environmental Performance Indicator Description Reported Cross-reference/Direct answer Fully Connecting clients with the world’s brightest minds, Accelerating access to education, Improving our communities, Advancing global economic prosperity and social wellbeing This report presents some examples of the work that Deloitte member firms carry out in the marketplace. These stories focus on the missions and activities of the featured clients that member firms work with— because in most instances it is their products and services that wider society experiences directly. The point of these stories is to illustrate some of the ways in which Deloitte member firms provide support and advice that help clients to build a sustainable and prosperous society Aspiration and values, Metrics: Environmental sustainability, Reporting process: Stakeholder engagement, Advancing environmental sustainability Indirect economic impacts EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts. Materials DMA EN Disclosure on Management Approach EN: Materials; Energy; Emissions, effluents and waste; Compliance; Transport Fully DMA EN Disclosure on Management Approach EN: Water; Biodiversity; Products and services; Overall Not EN1 Materials used by weight or volume. Fully Metrics: Environmental EN2 Percentage of materials used that are recycled input materials. Fully Metrics: Environmental EN3 Direct energy consumption by primary energy source. Fully Metrics: Environmental EN4 Indirect energy consumption by primary source. Partially Metrics: Environmental EN5 Energy saved due to conservation and efficiency improvements. Not EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Not EN7 Initiatives to reduce indirect energy consumption and reductions achieved. Not EN8 Total water withdrawal by source. Not EN9 Water sources significantly affected by withdrawal of water. Not EN10 Percentage and total volume of water recycled and reused. Not Energy Water 8 . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Environmental Performance Indicator Description Reported Cross-reference/Direct answer Biodiversity EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. Not EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. Not EN13 Habitats protected or restored. Not EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. Not EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. Not Emissions, effluents and waste EN16 Fully Metrics: Environmental EN17 Other relevant indirect greenhouse gas emissions by weight. Fully Metrics: Environmental EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. Fully Advancing environmental sustainability Several member firms have goals and programs to reduce greenhouse gas emissions. Details of these programs can be found in the DTTL CDP (formerly called Carbon Disclosure Project) response found at https:// www.cdproject.net. EN19 Emissions of ozone-depleting substances by weight. Not EN20 NOx, SOx, and other significant air emissions by type and weight. Fully EN21 Total water discharge by quality and destination. Not EN22 Total weight of waste by type and disposal method. Not EN23 Total number and volume of significant spills. Not EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. Not EN25 9 Total direct and indirect greenhouse gas emissions by weight. Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff. Not Deloitte does not have significant NOx, SOx, or other emissions given the nature of the network’s operations. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Environmental Performance Indicator Description Reported Cross-reference/Direct answer Products and services EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. Not EN27 Percentage of products sold and their packaging materials that are reclaimed by category. Not Compliance EN28 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. Fully DTTL incurred no such fines or sanctions during its 2014 fiscal year. Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. Fully Advancing environmental sustainability Deloitte practitioners often travel to clients. As such, the transportation of the workforce is the most significant source of environmental impacts related to transportation and results in greenhouse gas emissions and energy usage. Direct energy usage and greenhouse gas emissions are included in this report. Indirect energy usage cannot be readily calculated given the variation of efficiency among modes of transportation and vehicle types. Total environmental protection expenditures and investments by type. Not Transport EN29 Overall EN30 Social Labor Practices and Decent Work Employment DMA LA Fully DMA LA Disclosure on Management Approach LA: Equal remuneration for women and men Not LA1 Total workforce by employment type, employment contract, and region, broken down by gender. Partially Metrics: Talent The majority of employment within Deloitte is full-time and indefinite; breakdown of employment type and type of contract is not aggregated across the organization. LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region. Partially Metrics: Talent Turnover by age group is not currently collected by DTTL. LA3 10 Disclosure on Management Approach LA: Employment; Labor/ management relations; Occupational health and safety; Training and education; Diversity and equal opportunity Aspiration and values, Metrics: Talent, Reporting process: Stakeholder engagement, World-class leaders, Deloitte's professionals at work, Metrics:learning, Ethics Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. Not .
GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Labor Practices and Decent Work Performance Indicator Description Reported Return to work and retention rates after parental leave, by gender. Cross-reference/Direct answer Not Employment LA15 Labor/management relations LA4 Percentage of employees covered by collective bargaining agreements. Fully LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements. DTTL has no employees covered by collective bargaining agreements. Not Occupational health and safety LA6 Percentage of total workforce represented in formal joint managementworker health and safety committees that help monitor and advise on occupational health and safety programs. Not LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender. Not LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. Partially LA9 Health and safety topics covered in formal agreements with trade unions. Not Global security Some member firms have health and wellness programs in place to educate, train, and assist employees and, frequently, their families. Program focus varies but includes health issues most likely to impact service workers such as ergonomic workstation setup, stress management, and travel security and safety. Training and education LA10 11 Average hours of training per year per employee by gender, and by employee category. Partially Metrics: Talent This information is not available at the DTTL level broken down by employee category or gender. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Labor Practices and Decent Work Performance Indicator Description Reported Cross-reference/Direct answer Fully World-class leaders, Deloitte’s professionals at work, Market immersion program a gateway to China Training and education LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. All member firms provide a range of formal and informal learning opportunities for young and experienced professionals alike. Many member firms offer a variety of flexible work arrangements including sabbaticals; Transition assistance is done in accordance with applicable laws. Pre-retirement planning is also offered by many member firms, for example by providing a secure online tool to plan financial goals for retirement. LA12 Percentage of employees receiving regular performance and career development reviews, by gender. Fully Regular performance and career development reviews are core to Deloitte’s ongoing success. Within DTTL all permanent employees are covered by such a requirement, and all would typically have received reviews except for those on leave, terminated, or with minimal service hours during the fiscal year. Member firm metrics for this indicator are not aggregated across the organization. Partially Metrics Given the global nature of Deloitte operations, it is not possible to define “minority groups” on a worldwide scale.
Disclosure by age group is not currently reported by DTTL. Diversity and equal opportunity LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity. Equal renumeration for women and men LA14 12 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation. Not . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Human Rights Performance Indicator Description Reported Cross-reference/Direct answer Aspiration and values, Reporting process: Stakeholder engagement, Ethics Investment and procurement practices DMA HR Disclosure on Management Approach HR: Freedom of association and collective bargaining, Child labor, Prevention of forced and compulsory labor Fully DMA HR Disclosure on Management Approach HR: Investment and procurement practices; Non-discrimination; Security practices; Indigenous rights; Assessment; Remediation Not HR1 Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. Not HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. Not HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. Not Non-discrimination HR4 Total number of incidents of discrimination and actions taken. Not Freedom of association and collective bargaining HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights. Fully DTTL has no such operations. Currently DTTL does not complete detailed reviews of its suppliers regarding these matters; however, a DTTL responsible procurement policy that will address supply chain is under discussion. Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. Fully DTTL has no such operations. Currently DTTL does not complete detailed reviews of its suppliers regarding these matters; however, a DTTL responsible procurement policy that will address supply chain is under discussion. Fully DTTL has no such operations. Currently DTTL does not complete detailed reviews of its suppliers regarding these matters; however, a DTTL responsible procurement policy that will address supply chain is under discussion. Child labor HR6 Forced and compulsory labor HR7 13 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. .
GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Human Rights Performance Indicator Description Reported Cross-reference/Direct answer Security practices HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. Not Indigenous rights HR9 Total number of incidents of violations involving rights of indigenous people and actions taken. Not Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. Not Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. Not Assessment HR10 Remediation HR11 Social: Society Local communities DMA SO Disclosure on Management Approach SO: Local communities, Corruption, Public policy, Anti-competitive behavior, Compliance Fully SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs. Not SO9 Operations with significant potential or actual negative impacts on local communities. Not SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. Not SO2 Percentage and total number of business units analyzed for risks related to corruption. Not SO3 Percentage of employees trained in organization's anti-corruption policies and procedures. Fully Aspiration and values, Reporting process: Stakeholder engagement, Ethics, Independence, Regulatory and public policy engagement, Relentless focus on risk management, Advancing global economic prosperity and social wellbeing, Accelerating access to education, Improving our communities, Global Security, Data privacy and security Corruption 14 Ethics Ethics training is required for all Deloitte people every two years and Deloitte people annually confirm that they read ethics and anticorruption policies . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Society Performance Indicator Description Reported Actions taken in response to incidents of corruption. Not SO5 Public policy positions and participation in public policy development and lobbying. Fully SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. Cross-reference/Direct answer Not Corruption SO4 Public policy Regulatory and public policy engagement, Advancing global economic prosperity and social wellbeing Anti-competitive behavior SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes. Fully DTTL faced no such actions during its 2014 fiscal year. Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. Fully DTTL incurred no such fines or sanctions during its 2014 fiscal year. Aspiration and values, Reporting process: Stakeholder engagement, Global Security, Ethics, Data privacy and security, Independence, Relentless focus on risk management Compliance SO8 Social: Product Responsibility Customer health and safety DMA PR Disclosure on Management Approach PR: Customer health and safety; Product and service labelling; Customer privacy; Compliance Fully DMA PR Disclosure on Management Approach PR: Marketing communications Not PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. Not PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. Fully DTTL had no such incidents during its 2014 fiscal year. Product and service labelling PR3 Not PR4 15 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. Fully DTTL had no such incidents during its 2014 fiscal year. DTTL does not provide client services. . GRI index STANDARD DISCLOSURES PART II and III: Disclosures on Management Approach and Performance Indicators Social: Product Responsibility Performance Indicator Description Reported Cross-reference/Direct answer Product and service labelling PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. Not Marketing communications PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Not PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. Not Customer privacy PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. Fully DTTL received no such complaints during its 2014 fiscal year. Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. Fully DTTL incurred no such fines during its 2014 fiscal year. Compliance PR9 Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms. 16 © 2014. For information, contact Deloitte Touche Tohmatsu Limited. .
