Driving sustainable change
Sustainability Report | Impact Report 2026
At Deloitte Denmark, we are committed to advancing the transformation towards a more sustainable world. Alongside our colleagues across the global Deloitte organisation, we work with companies, the public sector, and civil society organisations to design and deliver solutions that help build a more sustainable future. Our impact depends on bringing together the best of Deloitte Denmark and our global organisation, across teams, offices, and borders, to solve the challenges that matter most.
Highlights
Our approach to sustainability reporting
This sustainability report reflects our commitment to transparency and accountability in managing our governance, social, and environmental impacts. It demonstrates our progress and guides our assessment of how well we are performing.
Given that good governance and our people are fundamental to our business, the sustainability report is structured accordingly, starting with our governance disclosures, followed by the social section, and ending with the environmental section.
To demonstrate our ongoing commitment to accountability and transparency, Deloitte Denmark is preparing to comply with the Corporate Sustainability Reporting Directive (CSRD) as implemented in Section 99a of the Danish Financial Statements Act and is required to fully align with it in our FY28 report.
As part of our preparations for full CSRD and ESRS compliance, we conducted a Double Materiality Assessment (DMA) in FY25, identifying material impacts, risks, and opportunities across our operations and value chain. In FY26, we conducted our first DMA refresh, reassessing previously material topics and identifying topics for revaluation.
Sustainability governance for FY26
Double Materiality Assessment
Deloitte Denmark conducted its first DMA in FY25, in line with the initial ESRS. In FY26, the CSRD team at Deloitte Denmark partnered with our client-facing sustainability consulting specialists and our internal sustainability strategy lead to manage our DMA refresh. In conducting our first DMA refresh, we reviewed the previously applied methodology, analysed the updated DMA prepared by our colleagues for Deloitte NSE, and identified topics for reevaluation at the sub-topic level. Through a comprehensive process involving a wide range of stakeholders, we revisited and assessed our material impacts, risks, and opportunities (IROs) for the selected sub-topics.
Following the DMA refresh, three standard ESRS topics have been identified as material to Deloitte Denmark, including business conduct, own workforce, and climate change, along with three entity-specific topics, including talent attraction and retention, responsible AI, and quality of services.
Our annual review ensures the DMA remains focused on the most relevant and significant aspects of our business. It guides our sustainability priorities and strategic direction, helping us mitigate risks and realise opportunities year after year.
As we continue to embed sustainability into our governance framework, we strive for all administrative, management, and supervisory bodies to actively incorporate sustainability into our business. This approach fosters a culture of accountability and continuous improvement, ensuring we remain responsive to the evolving expectations of our stakeholders and the wider community.