Materiality
At Deloitte, our purpose is to make an impact that matters. We recognize the importance of transparency—not only in how we serve Deloitte firm clients, but also in how we impact the economy, environment, our people, and human rights through our global activities and business relationships.
The Global Impact Report is our primary platform for communicating our impacts and actions at a network-wide level. By identifying and disclosing sustainability topics that are material to the Deloitte network, we offer stakeholders meaningful data and insights that inform their decisions and expectations. These material topics also guide Deloitte’s strategy on sustainability matters globally. Deloitte Global refreshed its materiality assessment in FY2025, with insights from Deloitte firms, to identify the most significant impacts, risks, and opportunities across our network—what matters most to Deloitte and our stakeholders. This assessment, guided and informed by leading practices, enables us to meet stakeholder demands to present credible, decision-useful information on a network-wide basis and meaningfully inform Deloitte’s sustainability strategy.
Our materiality assessment process followed a multi-phase approach to identify and prioritize the sustainability topics most relevant to Deloitte and our stakeholders.
The following table presents an alphabetic list of sustainability topics deemed material to Deloitte, with mapping across the pillars of economy, environment, society, and Deloitte people indicative of where the topics are most significant. Overall, our material topics remain largely consistent with previous years. This year we identified a new material topic—Artificial Intelligence (AI)—reflecting Deloitte’s ongoing integration of AI into our services and business practices. As we continue to innovate with AI, we recognize the need to carefully consider both its potential impacts on the economy, environment, society, and Deloitte people, as well as the opportunities it presents for delivering value to Deloitte firm clients and our communities. Energy security and availability and resource use topics were elevated from being included in sustainable operations to stand-alone topics to recognize their increasing impacts within our value chain. The topics of waste, water, and biodiversity have been identified as less significant, in line with stakeholder views, including the relatively limited direct impact of the professional services industry on these topics.
Through this materiality assessment, we ensure our sustainability strategy and reporting reflects the topics that matter most—driving accountability and reinforcing our commitment to sustainable progress.
Further description of how Deloitte governs and manages its sustainability impacts, risks and opportunities, can be found within the Governance and Management of Sustainability Topics.
Contact
Anna Nefedova
Deloitte Global Sustainability Reporting Leader
aanefedova@deloitte.ch
