Materiality

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 help 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.

The following table presents an alphabetical 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. Deloitte periodically revisits its material topics and updates them when significant changes occur. Through our normal course of business, we participate in industry forums, collaborate with non-governmental organizations, solicit feedback from Deloitte firm clients, and engage with suppliers. These interactions influence our reporting and signal when significant changes are required on material topics. In FY2026, we did not identify significant changes to sustainability matters most important to Deloitte and our stakeholders; as such, the list of material topics remains the same as FY2025.