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Risk and opportunity management

Deloitte has a robust process for identifying, assessing, managing, and monitoring risks and opportunities, both at the Deloitte Global level and at the member firm level through their respective Enterprise Risk Frameworks (ERFs).

The Deloitte Global ERF sets out the Deloitte Global Executive Committee's assessment of the priority risks and emerging risks facing Deloitte—specifically, those that could impact the ability of Deloitte to achieve its strategic priorities, meet its stakeholder obligations, deliver consistent, high-quality services, and protect its reputation. The member firm ERFs are managed in coordination with the Deloitte Global ERF.

There is ongoing and frequent dialogue between the Deloitte Global ERF team, which facilitates the preparation of the Deloitte Global ERF, the Deloitte Global risk owners, and other Deloitte Global teams to help ensure early identification and escalation of any matters requiring consideration by the relevant risk owner(s) and executive leadership.

The Deloitte Global Chief Risk Officer (CRO) reports on Deloitte’s priority risks on a periodic cadence to the Deloitte Global Executive Committee, enabling discussion of risk exposures and mitigation actions. Priority risks are also regularly reviewed by the Risk and Ethics Committee of the Deloitte Global Board of Directors.

Priority risks and opportunities

The enterprise risks listed are those that, as of November 2026, are considered to have the most potential to impact Deloitte’s ability to achieve its strategic priorities, meet its stakeholder obligations, deliver consistent, high-quality services, and protect its reputation, should the risk materialize.

These risks have been considered based on the potential impact. The risks have been categorized into the following impact dimensions:

  • Risks impacting our brand, reputation, and/or stakeholder obligations;
  • Risks impacting our strategic success or market differentiation;
  • Risks impacting our operational and financial resilience; and
  • Risks impacting our people, Purpose, and Shared Values.

The assessment of risk includes an evaluation of primary impact, connection between categories of risk, and risk trending over time.  Many of these risks have multiple types of impact.

Definitions of priority risks

Name: Brand
Description: Ongoing ability to protect the global brand and reputation of the global network and member firms.

Name: Cybersecurity, data confidentiality and privacy
Description: Ongoing ability to protect and defend assets, Deloitte technology and personal and confidential data processed by Deloitte against loss, misuse, unauthorized access or cyberthreat. Ongoing ability to meet applicable confidentiality and privacy laws and regulations.

Name: Conduct and ethical culture
Description: Ongoing ability to sustain Deloitte peoples’ behaviors aligned with professional standards, regulations, and/or Deloitte policies/Global Principles of Business Conduct.

Name: Audit quality and risk management
Description: Ongoing ability to provide high quality audit engagements and meet audit regulatory requirements.

Name: Geopolitical uncertainty
Description: Ongoing ability to anticipate and adapt to geopolitical trends, conflict, public policy, sanctions, and global trade concerns which could impact our ability to execute against Deloitte’s strategy.

Name: Multidisciplinary model
Description: Ongoing ability to navigate regulatory developments or other changes in stakeholder expectations that could create disruption in the business model for Deloitte businesses.

Name: AI and technology-driven transformation
Description: Ongoing ability to advance market differentiation and competitiveness through service and technology innovation to address shifting client demand and market trends. Ongoing ability to comply with evolving regulations and implement responsible and trustworthy AI processes.

Name: Delivery quality and transformation
Description: Ongoing ability to sustain high levels of quality in changing service methodologies, platforms, assets, delivery models, and tools.

Name: Environmental impact
Description: Ongoing ability to mitigate risks to Deloitte people, facilities, third parties, or clients arising from environmental shifts; ongoing focus on supporting relevant sustainability data needs of key Deloitte stakeholders.

Name: Economic uncertainty
Description: Ongoing ability to adapt to shifts in macroeconomic conditions impacting Deloitte’s business environment in a timely manner.

Name: Purpose
Description: Ongoing ability to live up to Deloitte’s Purpose and Shared Values, sustain responsible business practices, and meet dynamic expectations of stakeholders.

Name: Talent
Description: Ongoing ability to attract, develop, and retain high-performing professionals and leaders; navigate shifts in necessary skills; and remain competitive in the market for top talent.

The way forward

Going forward, Deloitte will continue to invest in leadership, risk program capabilities and enabling technologies to improve our risk identification, response, and reporting mechanisms to further strengthen the resilience and sustainability of the Deloitte global network.

Contact:

Trina Huelsman
Deloitte Global Chief Risk Officer
thuelsman@deloitte.com