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Statement of use |
KPMG Netherlands has reported in accordance with the GRI Standards for the period 01/10/2021 – 30/09/2022 |
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GRI 1 used |
GRI 1: Foundation 2021 |
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Applicable GRI Sector Standard(s) |
Not applicable |
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Standard |
Disclosure |
Included in draft (y/n) |
Section(s) |
Reason for omission |
|---|---|---|---|---|
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2-1 |
Organizational details |
Y |
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2-2 |
Entities included in the organization’s sustainability reporting |
Y |
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2-3 |
Reporting period, frequency and contact point |
Y |
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2-4 |
Restatements of information |
Y |
Throughout report, using footnotes |
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2-6 |
External assurance |
Y |
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2-6 |
Activities, value chain and other business relationships |
Y |
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2-7 |
Employees |
Y |
Our business, (new window) Operational structure (new window), Our culture - Inclusion, diversity and equity (new window) |
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2-8 |
Workers who are not employees |
Y |
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2-9 |
Governance structure and composition |
Y |
Governance (new window), Members of the Board of Management (new window), Supervisory Board report (new window) |
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2-10 |
Nomination and selection of the highest governance body |
Y |
Governance (new window), Supervisory board report (new window) |
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2-11 |
Chair of the highest governance body |
Y |
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2-12 |
Role of the highest governance body in overseeing the management impacts |
Y |
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2-13 |
Delegation of responsibility for managing impacts |
Y |
Functioning of the supervisory board (new window), Supervisory Board activities in 2021/2022 (new window) |
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2-14 |
Role of the highest governance body in sustainability reporting |
Y |
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2-15 |
Conflicts of interest |
Y |
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2-16 |
Communication of critical concerns |
Y |
Governance – Code of conduct and other internal controls, |
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2-17 |
Collective knowledge of the highest governance body |
Y |
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2-18 |
Evaluation of the performance of the highest governance body |
Y |
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2-19 |
Remuneration policies |
Y |
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2-20 |
Process to determine remuneration |
Y |
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2-21 |
Annual total compensation ratio |
N |
Not applicable. This metric is not disclosed because the partnership structure of our organization would make any comparison of salaries misleading. |
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2-22 |
Statement on sustainable development strategy |
Y |
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2-23 |
Policy commitments |
Y |
Maintaining quality in our work (new window), Managing risk (new window), Engaging with our stakeholders (new window), Value creation, Governance – Code of conduct and other internal controls |
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2-24 |
Embedding policy commitments |
Y |
Maintaining quality in our work (new window), Managing risk (new window), Value creation (new window), Governance – Code of conduct and other internal controls |
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2-25 |
Process to remediate negative impacts |
Y |
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2-26 |
Mechanisms for seeking advice and raising concerns |
Y |
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2-27 |
Compliance with laws and regulations |
Y |
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2-28 |
Membership associations |
Y |
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2-29 |
Approach to stakeholder engagement |
Y |
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2-30 |
Collective bargaining agreements |
N |
Not applicable. KPMG is not subject to collective bargaining agreements. |
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3-1 |
Process to determine material topics |
Y |
Appendix Reporting principles - Materiality assessment (new window) |
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3-2 |
List of material topics |
Y |
Our material topics (new window), Appendix Reporting principles - Materiality assessment (new window) |
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3-3 |
Management of material topics |
Y |
We are compliant with GRI disclosure 3-3 for all of our material topics: Ongoing focus on audit quality; Well-being of our workforce, both mental and physical; Growing use of digital technologies throughout the economy; Increased focus on ESG issues among both clients and regulators; Impact of war in Ukraine on the economic and business environment; and Skills shortages in the audit sector and wider Dutch economy. |
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Material topic |
GRI Disclosure |
Included (y/n) |
Section(s) |
Reason for omission |
|---|---|---|---|---|
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Impact of war in Ukraine on the economic and business environment |
GRI 201: Economic performance 2016 |
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201-1 Direct economic value generated and distributed |
Y |
GRI 201-2a iii and v not disclosed due to confidentiality constraints (disclosure would compromise our commercial position) |
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201-2 Financial implications and other risks and opportunities due to climate change |
Y |
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201-3 Defined benefit plan and other retirement plans |
Y |
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201-4 Financial assistance received from government |
Y |
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Well-being of our workforce, both mental and physical |
GRI 401: Employment 2016 |
Breakdown by age is not applicable. Age doesn’t play a significant role in our approach to hiring and retention. We put greater emphasis on gender diversity, given the current gender imbalance in more senior positions, please refer to the People section for more information. |
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401-1 New employee hires and employee turnover |
Y |
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401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees |
Y |
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401-3 Parental leave |
Y |
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GRI 404: Training and education 2016 |
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404-1 Average hours of training per year per employee |
Y |
Workforce planning and development – Learning, development and succession planning |
Breakdown of training hours by gender and employee category is not yet of adequate quality to report and will be included in our 2022/2023 integrated report. |
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404-2 Programs for upgrading employee skills and transition assistance programs |
Y |
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404-3 Percentage of employees receiving regular performance and career development reviews |
N |
Not applicable. We do not report specific data on this because annual performance reviews are mandatory for all employees and partners. |
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GRI 405: Diversity and equal opportunity 2016 |
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405-1 Diversity of governance bodies and employees |
Y |
Members of our Board of Management, Members of the Supervisory Board, Our culture – Inclusion, diversity and equity |
We consider breakdown by age not applicable because KPMG aims to create an inclusive work environment in which age does not play a significant role. |
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405-2 Ratio of basic salary and remuneration of women to men |
Y |
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GRI 406: Non-discrimination 2016 |
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406-1 Incidents of discrimination and corrective actions taken |
Y |
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Ongoing focus on audit quality |
GRI 3-3: KPMG – AQIs |
Y |
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Growing use of digital technologies throughout the economy |
GRI 3-3: KPMG – Amount of investment in digital & innovation |
Y |
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GRI 3-3: KPMG – Revenue from our Technology practice |
Y |
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Increased focus on ESG issues among both clients and regulators |
GRI 3-3: KPMG – Total strategic investments |
Y |