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Deloitte — full event log

Every event we have on file across every reporting year. The Data-by-year tab summarises the top 10 per year; this page shows them all.

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2025· 4 events

Swiss pension provider change from Baloise to Profond collective foundationData confidence — high

Switzerland national practice changed third-party pension provider from a fully insured scheme (Baloise) to a semi-autonomous collective foundation (Profond), resulting in £24m past service cost recognised in the current year income statement.

sustainability_report p.78

New £50m Private Placement Loan Notes issued (Note 2024 series)affects total debtData confidence — high

On 20 December 2024, the UK National Practice issued new senior unsecured Private Placement Loan Notes (Note 2024) with a principal value of £50 million maturing December 2034 with a semi-annual coupon of 5.64%, increasing total outstanding Private Placement Loan Notes from £200m to £250m.

sustainability_report p.63

Energy and Carbon report excluded from LLP filing — deferred to Deloitte NSE group reportData confidence — high

The Report to Members states that an Energy and Carbon report has not been included within the LLP financial statements as it is included in the group report of Deloitte NSE. The Deloitte NSE group report contains SECR disclosures and Climate-related Financial Disclosures (CFD). No Scope 1/2/3 emissions data is disclosed in this filing.

sustainability_report p.5

Storefront reorganisation: five businesses consolidated into fouraffects revenueData confidence — high

From 1 October 2024, the Group reorganised from five Businesses (Audit & Assurance, Consulting, Financial Advisory, Risk Advisory, Tax & Legal) into four Businesses: Audit & Assurance; Strategy, Risk & Transactions Advisory; Tax & Legal; and Technology & Transformation. Prior year comparatives were re-presented to reflect the change.

sustainability_report p.5

2024· 4 events

Energy and carbon reporting deferred to Deloitte NSE group reportData confidence — high

The report explicitly states that an Energy and Carbon report has not been included within this (LLP) report as it is included within the Deloitte NSE group report, which includes SECR disclosures and Climate-related Financial Disclosures (CFD).

sustainability_report p.5

New £200m Private Placement Loan Notes issued November 2023affects total debtData confidence — high

On 14 November 2023, the Group issued new senior unsecured Private Placement Loan Notes: Series A £180m maturing November 2033 at 6.17% semi-annual coupon, and Series B £20m maturing November 2035 at 6.25%. Replaced prior US dollar-denominated notes (US$126m Series B + £10m Series C) fully settled October 2023.

sustainability_report p.64

First-time adoption of IFRS 17 Insurance ContractsData confidence — high

The Group adopted IFRS 17 'Insurance Contracts' effective 1 June 2023, with transition date of 1 June 2022. This significantly changed accounting for members' annuity obligations. Prior year comparatives restated. Impact increased FY2023 profit by £141m vs previously reported.

sustainability_report p.39

IFRS 17 restatement of prior year comparatives for insurance contract liabilitiesaffects total assetsData confidence — high

Prior year (FY2024 and FY2023) comparatives restated following recognition of additional IFRS 17 insurance contract liabilities related to death in service and long-term ill health benefits. Insurance contract liabilities increased by £46m at 1 June 2023 and £46m at 31 May 2024 for both Group and LLP. Income statement comparatives also restated.

sustainability_report p.67

2023· 7 events

Disposal of pension advisory practice (Deloitte Total Reward and Benefits Limited)affects revenueData confidence — high

In January 2023, Deloitte entered into a sale agreement to dispose of 100% of its shareholding in Deloitte Total Reward and Benefits Limited and its subsidiary, which carried out all pension administration and advisory operations. Completed 26 May 2023. Consideration £49m, net profit on sale £34m.

sustainability_report p.80

Acquisition of Reformis (business transformation and financial technology consultancy)affects fteData confidence — high

On 14 January 2023, the Group acquired the business and assets of Reformis, a business transformation and financial technology consultancy. This resulted in the recognition of £11 million of goodwill in the year ended 31 May 2023.

sustainability_report p.43

IFRS S1 and IFRS S2 Climate-related Disclosures — impact assessment in progressData confidence — high

The Group noted forthcoming IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), effective 1 January 2024, and stated it is in the process of assessing the impact of these new standards.

sustainability_report p.38

FY2023 income statement restated for IFRS 17affects revenueData confidence — high

Prior year (FY2023) consolidated income statement restated to reflect IFRS 17 implementation. Other operating expenses increased by £273m (annuity cash flows reclassified). Operating profit reduced from £1,065m to £807m as previously reported.

sustainability_report p.45

Acquisition of Reformis business transformation consultancyData confidence — high

On 14 January 2023, the Group acquired the business and assets of Reformis, a business transformation and financial technology consultancy. This resulted in recognition of £11 million of goodwill in the year ended 31 May 2023.

sustainability_report p.52

Sale of pension advisory practice completed May 2023Data confidence — high

In January 2023 the Group entered a sale agreement to dispose of 100% of Deloitte Total Reward and Benefits Limited. Completion was 26 May 2023. Consideration £49m; net profit on sale £34m. Capital profit distributed to members at £38m.

sustainability_report p.92

Energy and Carbon disclosures excluded from LLP report — deferred to Deloitte NSE group reportData confidence — high

The Report to Members explicitly states that an Energy and Carbon report has not been included within this LLP report as it is included within the group report of Deloitte NSE. The Deloitte NSE report includes SECR disclosures and Climate-related Financial Disclosures (CFD).

sustainability_report p.4

2022· 12 events

100% zero-emissions energy via certified renewables and Energy Attribute CertificatesData confidence — high

At 31 May 2022, 100% of Deloitte LLP's total energy consumption was zero-emissions, with 88% sourced directly from certified renewable sources and the remainder covered by purchasing Energy Attribute Certificates (EACs) and carbon credits. The Group has set a science-based target to source 100% renewable energy for its buildings by 2030. Since 2019, energy consumption has been reduced by 40%. The WorldClimate plan, launched in 2021, underpins this commitment to responsible energy sourcing.

sustainability_report p.6

Primary: Fleet electrification: 100% hybrid and electric vehicles by 2030Data confidence — high

As part of its SBTi-aligned WorldClimate plan, Deloitte LLP has committed to converting 100% of its fleet to hybrid and electric vehicles by 2030. This supports reduction of Scope 1 mobile combustion emissions from company-owned and leased vehicles, which appear on the balance sheet as right-of-use motor vehicle assets.

sustainability_report p.5

Acquisition of Etain Limited (Northern Irish Consultancy, 67 employees)affects fteData confidence — high

On 18 March 2022, the Group completed the acquisition of the shares of Etain Limited, a Northern Irish Consultancy practice with 67 employees. This resulted in the recognition of £2 million of goodwill in the year ended 31 May 2022.

sustainability_report p.43

Correction of opening balance for PPE at 31 May 2022 (clerical error)affects ppeData confidence — high

Cost and accumulated depreciation/impairment balances at 31 May 2022 were understated at gross level due to a clerical error in the Group disclosure involving adjustment of assets transferred. Opening balances have been corrected; corrections have no impact on net book values at 31 May 2022.

sustainability_report p.45

Acquisition of Etain Limited - Northern Irish consultancy with 67 employeesaffects fteData confidence — high

On 18 March 2022, the Group completed acquisition of shares in Etain Limited, a Northern Irish Consultancy practice with 67 employees. This resulted in recognition of £2 million of goodwill.

sustainability_report p.45

SBTi-aligned target to reduce business travel emissions 50% per FTE by 2030 from 2019 baselineaffects scope 3 business travelData confidence — high

The Group committed to science-based targets including reducing business travel emissions by 50% per Full Time Equivalent by 2030 from 2019 levels, sourcing 100% renewable energy by 2030, and converting 100% of fleet to hybrid/electric vehicles by 2030.

sustainability_report p.5

Primary: Office energy management: 40% energy reduction since 2019 baselineData confidence — high

Since tracking commenced in 2019, the Group has reduced energy consumption by 40% and carbon emissions by 33%, driven by office rationalisation, remote working, and energy efficiency measures. In FY2022, with employees returning to offices, energy consumption rose 6% versus the prior year. The Group targets 100% of total energy from zero-emission sources, achieved at 31 May 2022 through a combination of direct certified renewables (88%) and EACs/carbon credits.

sustainability_report p.6

100% renewable energy target by 2030 under WorldClimate/SBTiaffects renewable energy pctData confidence — high

Deloitte set a science-based target to source 100% renewable energy for its buildings by 2030 as part of its WorldClimate commitment launched in 2021.

sustainability_report p.5

Change in accounting policy for SaaS configuration/customisation costsaffects capexData confidence — high

As of 1 June 2021, the Group revised its accounting policy for upfront configuration and customisation costs in implementing SaaS arrangements following IFRS Interpretations Committee Agenda Decisions. This resulted in recognition of £8 million as an expense. IT software intangible assets reduced by £10 million.

sustainability_report p.46

Primary: Business travel emissions reduction target: 50% per FTE by 2030 from 2019 baselineData confidence — high

Deloitte LLP has committed to reducing business travel emissions by 50% per Full Time Equivalent by 2030 from 2019 levels, as part of its SBTi-aligned WorldClimate commitments. Following the return of employees to offices and resumption of business travel in FY2022, carbon emissions rose 65% compared to the prior year, highlighting the materiality of travel to the firm's footprint. The target is framed on an intensity basis (per FTE) to account for business growth.

sustainability_report p.5

Dependent: Supplier science-based targets: 67% of suppliers by emissions to set SBTs by 2025Data confidence — high

Deloitte LLP has set a supply-chain target requiring 67% of suppliers (by emissions) to have set science-based targets by 2025. This is a dependent lever targeting the firm's purchased goods and services (Scope 3 Category 1) footprint, aligning the supply chain with the Paris Agreement ambitions.

sustainability_report p.6

100% zero-emissions energy consumption at 31 May 2022; 33% carbon reduction since 2019affects renewable energy pctData confidence — high

At 31 May 2022, 100% of total energy consumption was zero-emissions (88% direct from certified renewable sources, remainder via Energy Attribute Certificates and carbon credits). Since tracking commenced in 2019, the Group has reduced energy consumption by 40% and carbon emissions by 33%. In 2022, energy consumption rose 6% and carbon emissions rose 65% vs prior year due to employees returning to offices and business travel resuming.

sustainability_report p.6

2021· 13 events

Sale of Restructuring practice completed May 2021affects revenueData confidence — high

In February 2021, Deloitte LLP entered a conditional agreement to sell its Restructuring business. Completed 28 May 2021, transferring 16 equity partners and 239 staff. Consideration was £220 million; net profit on sale was £184 million recognised in FY2021.

sustainability_report p.88

FY2021 employee headcount comparatives restated for DTTL network firm inclusionsaffects fteData confidence — high

In the LLP financial statements for year ended 31 May 2021, average employees for 2021 were overstated by 619 for client-facing employees and 336 for non-client-facing employees due to previous inclusion of certain employees of other DTTL network firms. 2021 comparatives have been restated.

sustainability_report p.41

Primary: Energy efficiency improvements in office portfolioData confidence — high

Energy efficiency improved an additional 18% per m2 compared to prior year, partly due to COVID-19 but also through the Better Buildings process which drives energy reduction by right-sizing legacy office space, delivering sustainable fit-outs, and identifying operational efficiencies. Right-of-use asset impairments reflect decisions to exit buildings, further reducing the portfolio footprint.

sustainability_report p.7

WorldClimate net zero by 2030 target launchedaffects net zero target yearData confidence — high

During the year, Deloitte LLP launched WorldClimate, a plan to achieve net zero by 2030. Deloitte also committed to set science-based targets with the SBTi in line with a 1.5°C pathway, and joined the UN Race to Zero campaign and The Climate Group initiatives on renewable energy, EVs, and energy productivity.

sustainability_report p.6

EACs purchased to achieve 100% renewable electricityaffects renewable electricity pctData confidence — high

Deloitte LLP purchased Energy Attributable Certificates (EACs) for all electricity procured by landlords, achieving its commitment to source 100% renewable electricity. From 1 June 2020, EACs were also purchased for Deloitte LLP's owned Electric/Plug-In Hybrid Fleet.

sustainability_report p.7

100% renewable electricity via EACs; fleet EAC coverage from June 2020Data confidence — high

Deloitte LLP purchased Energy Attributable Certificates (EACs) for all electricity procured by landlords, enabling it to meet its commitment to source 100% renewable electricity. From 1 June 2020, EACs were also purchased for the owned Electric/Plug-In Hybrid Fleet to report zero emissions for that segment. The firm has also signed up to The Climate Group's RE100-aligned commitment to drive climate action through renewable energy adoption.

sustainability_report p.7

Primary: Business travel reduction via video-conferencing and hybrid workingData confidence — med

Increased video-conferencing capabilities facilitate client work while reducing the need to travel. The COVID-19 lockdown meant minimal travel was undertaken during the fiscal year, and the evolving hybrid operating model combining office, client-site and home-working is anticipated to maintain improved energy and carbon efficiency compared to the baseline in the future.

sustainability_report p.7

Acquisition of Kemp Little LLPaffects fteData confidence — high

On 29 January 2021, Deloitte LLP acquired Kemp Little LLP, a technology and digital media law firm. 114 employees including 29 partners joined Deloitte, doubling the lawyer headcount. Purchase consideration was £15 million generating £14 million of goodwill.

sustainability_report p.64

Dependent: Science-Based Targets and WorldClimate supply chain / client engagementData confidence — med

Deloitte LLP launched WorldClimate, a plan to achieve net zero by 2030, setting ambitious goals to drive responsible climate choices within the organisation and beyond, including with alliance partners, suppliers, and other stakeholders. Deloitte has committed to the SBTi framework to set GHG reduction targets aligned with the Paris Agreement 1.5°C ambition, and joined the UN Race to Zero campaign.

sustainability_report p.6

SBTi commitment and UN Race to Zero joinedData confidence — high

Deloitte LLP demonstrated commitment to sustainability by working with the Science-Based Targets initiative (SBTi) to set science-based targets to reduce GHG emissions in line with the Paris Agreement 1.5°C ambition. Also joined UN Race to Zero and The Climate Group's triple commitment on renewable energy, EV adoption and energy productivity.

sustainability_report p.6

Primary: Fleet electrification and reduced vehicle emissionsData confidence — high

The energy consumption of the Deloitte LLP vehicle fleet decreased by 82% per FTE compared to prior year. The company car scheme is shifting towards hybrid and electric vehicles. From 1 June 2020, EACs are purchased for the owned Electric/Plug-In Hybrid Fleet to facilitate zero-emission reporting for that segment.

sustainability_report p.7

Sale of restructuring practice to Teneoaffects revenueData confidence — high

On 28 May 2021, Deloitte LLP completed the sale of its restructuring services practice to Teneo for £220m consideration. 255 people including 16 equity partners transferred. This resulted in a capital profit of £136 million payable to members and a net profit of £184 million recognised in the income statement.

sustainability_report p.4

Audit Governance Board established with majority independent non-executivesData confidence — high

An independent Audit Governance Board, made up of majority independent non-executives, was established on 1 January 2021 to provide independent oversight of the UK Audit & Assurance business.

sustainability_report p.5

2020· 5 events

IFRS 16 Leases adopted from 1 June 2019affects right of use assetsData confidence — high

Deloitte LLP adopted IFRS 16 Leases retrospectively from 1 June 2019 without restating comparatives. This recognised £598m right-of-use assets and £617m lease liabilities on the opening balance sheet, materially increasing total assets and liabilities. Depreciation and amortisation charge increased significantly as a result.

sustainability_report p.32

Acquisition of ClearViewIP Limited for £2mData confidence — high

On 1 June 2019, Deloitte LLP acquired ClearViewIP Holdings Limited and its trading subsidiary ClearViewIP Limited for £2m cash. The acquisition increases Deloitte LLP's digital services offering. Goodwill of £2m was recognised.

sustainability_report p.62

New Audit Governance Board created post year-endData confidence — high

In September 2020, Deloitte LLP announced creation of a new Audit Governance Board (AGB) to provide independent oversight of the UK Audit & Assurance business. Margaret, Baroness Ford of Cunninghame OBE appointed as independent non-executive chair.

sustainability_report p.64

COVID-19 pandemic reduces revenue growth below planaffects revenueData confidence — high

The COVID-19 outbreak in early 2020 caused UK Government lockdown from March 2020. Deloitte LLP's revenue growth for the year ended 31 May 2020 was less than planned. Cost containment measures were implemented including deferral of capex, profit distributions and UK VAT payments. Net debt at 31 May 2020 was £211m with £310m undrawn facilities.

sustainability_report p.4

Revenue restatement: Audit & Assurance and Risk Advisory separatedaffects revenueData confidence — high

Prior year comparatives for revenue have been restated due to internal moves of service lines between businesses. Audit & Assurance and Risk Advisory businesses were previously presented in aggregate and are now presented separately.

sustainability_report p.34