Scope of the UK Annual Review
This report covers the impact of Deloitte UK during the period 1 June 2025
to 31 May 2026.
Our UK Annual Review (“Yearbook”) provides details of our business strategy and financial performance and reflects on our progress as a responsible business. Four themes have been selected to frame this year’s narrative:
- Energy transition and sustainability
- Tech and transformation
- Social impact
- People and skills
As well as narrative from our CEO and UK Executive, we continue to publish our regulatory reports within the Review. These include our financial statements, audit transparency reporting, tax strategy, ESG metrics and pay gap disclosures. Our leadership and governance structures are also clearly referenced.
Materiality and stakeholder engagement
Our impact is shaped by the relationships we have with our stakeholders, including our people, our clients, charities and NGOs, local communities, industry groups and trade bodies, as well as governments and regulatory bodies.
We continue to engage closely with our key stakeholder groups in a variety of ways, some formal and some informal. We share our expertise on issues such as the impact of AI, geopolitics, economic growth and digital inclusion by engaging with ministers and civil servants, sharing our research and contributing to policy consultations.
These sit alongside our established stakeholder engagement channels such as client service assessments, CFO surveys and people surveys, hosting events and debates on topical issues, and by participating in advisory and advocacy groups.
These interactions help us to maintain strong and open relationships with our key stakeholders and to ensure we retain a focus on issues that are material to those individuals and groups, achieving a greater impact in everything we do.
Defining materiality
Materiality in this report is defined as issues, concerns and impacts of importance to our key stakeholders. Disclosing material information ensures stakeholders can make informed judgements, decisions and actions based on our impact and our ability to create value for our people, our clients and society.
Topics of concern to our stakeholders have been collated and the key, common themes have been identified, providing a shortlist of material issues. We have used these material issues to identify the focus areas that form the structure of the Annual Review.
Assurance and data validation 2026
Across the Annual Review, our environmental performance information and financial results are externally assured.
In addition to this, Deloitte’s Sustainability Assurance team has been engaged to perform assertion testing and consistency procedures across the Business and ESG Performance metrics within the 2026 report.
BDO LLP provides:
- Independent limited assurance in respect of selected environmental performance information contained in the Deloitte Annual Review. BDO’s independent assurance statement for the UK is available here, together with Deloitte’s Basis of Reporting for 1 June 2025 to 31 May 2026.
- The financial performance information contained within this report is based on the financial statements audited by BDO LLP.
All community contribution data is reviewed at source by the Deloitte Social Impact team and the Deloitte global societal impact review team. Data is signed off by the Head of UK Social Impact, Claire Burton, and the UK People & Purpose Partner, Jackie Henry. More information about methodology, verification and validation is outlined in the Basis for Reporting.
The pay and bonus gap data is taken from the snapshot date of 5 April 2026. Deloitte’s Sustainability Assurance team has been engaged to perform a specific set of review procedures on the pay-related metrics, including mandatory gender pay gap, voluntary ethnicity, disability, sexual orientation and socio-economic background pay gaps, voluntary total earnings pay gaps for gender, ethnicity, disability, socio-economic background and sexual orientation, and information on the CEO-to-employee pay ratio.