|Description||Reference/Direct answer||Omissions and, if
|DISCLOSURES ON MANAGEMENT APPROACH (DMA)|
|See Disclosures on management approach.|
|G4-EC1||Direct economic value generated and distributed||Business model of value creation
|G4-EC2||Financial implications and other risks and opportunities for the organization’s activities due to climate change.||The implications of climate change are limited and indirect.||Not applicable|
|G4-EC3||Coverage of the organization’s defined benefit plan obligations.||Consolidated Financial Statements Ernst & Young Nederland LLP 2015/2016, Note 20.1 Defined Contribution Pension Plan||No omissions|
|G4- EN15||Direct greenhouse gas (GHG) emissions (Scope 1).||Sustainability in operations
Appendix 11. G4-14, G4-PR09, G4-EN15 and G4-EN19 Greenhouse Gas Emissions
|G4-EN19||Reduction of greenhouse gas (GHG) emissions.||Sustainability in operations
Appendix 11. G4-14, G4-PR09, G4-EN15 and G4-EN19 Greenhouse Gas Emissions
|G4-EC4||Financial assistance received from government.||We have not received financial assistance from the Dutch government.||No omissions|
|G4-LA1||Total number and rates of new employee hires and employee turnover by age group, gender, and region.||See the full table of our new hires and turnover figures (see Appendix 6. G4-LA1: New hires and turnover figures partners and employees 2015/2016)||No omissions|
|G4-LA2||Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation.||EY NL does not differentiate in benefits between full-time and part-time or temporary employees.||No omissions||Principle 3|
|G4-LA3||Return to work and retention rates after parental leave, by gender.||All EY NL’s employees are entitled to parental leave. See the full table of our parental leave numbers (see Appendix 7. G4-LA3: Parental leave figures).||No omissions|
|G4-LA4||Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.||EY NL has a Social Framework concerning organizational changes with personnel consequences. It includes a descriptive reference to a minimum notice period, stating ‘at a stage as early as possible’.||No omissions|
|G4-LA5||Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advice on occupational health and safety programs.||The backbone or our vitality program constists of four programs tailored to different target groups and making a tactical contribution to a healthy work life balance. Vitality||No omissions|
|G4-LA6||Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.||In 2015/2016 105 people turned to EY NL’s internal Social Counselors for individual coaching to remedy labor related psychological complaints. The absenteeism rate was 3.0% in fiscal year 2015/2016.||Not applicable|
|G4-LA7||Workers with high incidence or high risk of diseases related to their occupation.||Due to the nature of our work all our employees run risks of Repetitive Strain Injuries (RSI).||Not available|
|G4-LA8||Health and safety topics covered in formal agreements with trade unions.||We have no formal agreements with trade unions.||Not applicable|
|G4-LA9||Average hours of training per year per employee by gender, and by employee category.||Please refer to the overview of training hours (see Appendix 8. G4-LA9: Average training hours per employee by employee category). We administer training hours by employee category and service line, not by gender.||Not available|
|G4-LA10||Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.||EYU is EY’s global learning platform. It covers formal learning through a tailored, structured curriculum accessible to everyone at EY. Service line specific training provides the tools and knowledge to develop technical skills. Firm-wide programs include both operational and interpersonal skills learning. These programs are designed to complement service line technical training and give a chance to collaborate and learn with colleagues from other service lines.
An explicit part of EY’s Partner Development curriculum, Future Directions, focuses on managing career endings. It is also possible to follow tailor made programs, such as supervisory board training and in-/external coaching.
|G4-LA11||Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.||EY has two separate performance programs: the Global Partner Performance Management program (GPPM) for partners, which was undertaken by all partners, and the Personal Management and Development Program (PMDP) for all other positions, up to directors. Please find more detailed PMDP figures in the table. (see Appendix 9. G4-LA11: Number and percentages of EY employees formally reviewed according the Performance Management and Personal Development (PMDP)||No omissions|
|G4-LA12||Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.||Number of employees per rank and gender: Integrated Annual Review/ Talent
Diversity in our Corporate Governance (see Corporate Governance)
Number of employees per service line Appendix 5
Number of new hires per age group, gender, and service line Appendix 6
|G4-PR05||Results of surveys measuring customer satisfaction.||EY at a glance (Assesment of service quality)
Markets/Quality - deliver exeptional client service
|G4-PR08||Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.||Data breach notification. Effective January 1, 2016, the Dutch data protection act (‘Wet bescherming persoonsgegevens’) was amended and a mandatory data breach notification obligation came into force. This obligation means that organisations must immediately notify the Dutch Data Protection Authority as soon as they experience a serious data breach. A data breach must be reported to the Dutch Data Protection Authority if it leads to a considerable likelihood of serious adverse effects on the protection of personal data, or if it has serious adverse effects on the protection of personal data.
One can only speak of a data breach when an actual security breach has occurred. A security breach may be, for example, the loss of a USB key, the theft of a laptop or the intrusion by a hacker. Not every security breach however qualifies as a data breach. A security breach is only considered to be a data breach if it involves the loss of personal data, or if unlawful processing of personal data cannot reasonably be excluded.
EY NL keeps a register of all security breaches to assess whether a breach needs to be reported to the Dutch Data Protection Authority as a data breach. This register includes incidents like lost or stolen laptops, smart devices, secure ID cards, hard copy files, sent wrongy addressed emails, etc. In the first 6 months of 2016, EY NL registered 100 (potential) security breaches. Out of these 100 incidents, we reported 7 data breaches to the Dutch Data Protection Authority.
|G4-PR09||Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.||Ernst & Young Nederland LLP consolidated Financial Statements 2015/2016, Note 26||No omissions|
|G4-SO3||Total number and percentage of operations assessed for risks related to corruption and the significant risks identified.||Bribery would be the most relevant form of corrupt practice by our people. Our anti-bribery and insider trading policies are intertwined in our daily operations and cross all our service lines.||No omissions|
|G4-SO4||Communication and training on anti-corruption policies and procedures.||
All policies mentioned above are applicable to all employees and partners.
|G4-SO5||Confirmed incidents of corruption and actions taken.||Quality management