Deloitte sustainability score: 45/100

FY2024 reports 1.4 million tonnes CO2e network-wide covering Scope 1, 2, and 3 under GHG Protocol. Scope 1+2 reduced 83% versus 2019. Individual member firm data receives limited assurance (e.g. Deloitte NL under ISO 14064-1), but globally consolidated third-party verification absent.

Business travel tracked: 53% per-FTE reduction versus 2019. Purchased goods and services acknowledged but classified as preliminary with high measurement uncertainty. Supplier engagement target of 67% with SBTi by 2025 missed: only 32% achieved. Full Scope 3 methodology incomplete and unverified at network level.

Absolute emissions fell 7% from 1.5Mt CO2e (FY2019) to 1.4Mt (FY2024) over five years. Scope 1+2 fell 83%, but Scope 3 dominance and rising business travel with growth offset gains. Trajectory misaligned with 1.5°C pathway requiring ~50% reduction by 2030.

93% renewable electricity in FY2024, rising to 95% in FY2025. UK procures 100% renewable via tariffs or certificates. US contracted renewable PPA adding grid capacity. Fleet electrification progressing toward 100% EV/hybrid by 2030. Reliance on unbundled RECs in some markets limits score below 8.

Global nature and biodiversity strategy under development. Australia operates Carbon Forests for biodiversity; Brazil targets 15,000 seedlings/year through FY2030; Netherlands collaborates with WWF-NL on TNFD. No quantified nature footprint, no TNFD self-disclosure (only client advisory), no deforestation-free supply chain commitment.

Deloitte NL reused 1,369 monitors in 2023, saving 702 tonnes CO2. Zero-waste events target by 2030. IT lifecycle and cloud migration policies in place. No globally consolidated waste reduction targets or circular economy metrics published for full network.

No global water consumption data published in FY2024 Environmental Performance Report or Facts & Figures. As office-based professional services firm, direct water impact is low. Deloitte NL notes data-centre cooling water reduction campaigns. No stewardship programme or quantified reduction targets disclosed.

September 2024 SBTi validation: 90% absolute Scope 1, 2, 3 reduction by 2040; 70% Scope 1+2 reduction by 2030 (83% already achieved). Scope 3 business travel target 55% per-FTE by 2030 is intensity-based, not absolute. Unmet supplier engagement target (32% vs. 67% goal) weakens ambition.

Annual Global Impact Report and FY Environmental Performance Report published. Deloitte NL full CSRD-aligned Integrated Annual Report with limited assurance. TCFD-aligned disclosure and net-zero transition plan. Dedicated Global Chief Sustainability Officer. Third-party assurance limited to individual member firms; no mission-locked governance or confirmed global executive compensation linkage.

Big Four professional services firm with documented fossil fuel client base: provides audit assurance, tax advisory, consulting to oil & gas companies including BP. Energy, Resources & Industrials practice explicitly covers oil & gas. Carbon Tracker and $4.5T AUM investors (November 2021) flagged Big Four firms for inadequate climate risk incorporation in fossil audits. No binding phase-out programme located.