Below we have included the definitions of the KPIs and other metrics that relate to our material topics, including the sections in which they can be found.
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Indicator |
Definition |
Section |
|---|---|---|
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Absenteeism |
Absence of all full-time and part-time staff as of % of total staff |
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Amount of investment in digital & innovation |
All expenses (both hours and out of pocket expenses) spend on Digital & Innovation |
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Amount re-invested in our business |
All expenses (both hours and out of pocket expenses) spend on strategic initiatives |
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Audit contracts won in Mandatory Firm Rotations since 2020 |
Amount of audit tenders won by KPMG in the Mandatary Firm Rotation (MFR). MFR requires that companies change their auditor after a legally set period of time. The Regulation established a maximum duration of the audit engagement of an auditor or an audit firm in a particular audited company at 10 years. The minimum duration is 1 year. |
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Average training hours for each audit professional (AQI 4) |
Number of training hours as % of total FTEs in audit |
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Chargeable hours (as % of total hours worked) (AQI 2) |
Hours spent on audit engagements as % of hours available |
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Client Satisfaction score |
Number of positive responses as % of total client responses. Reflects how satisfied clients are with the services provided by KPMG |
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Culture survey (AQI 6.b) |
Number of positive answers to Culture Survey divided by total answers to Culture Survey |
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Employee engagement score |
Number of positive answers to engagement related questions in the Global People Survey as % of total answers |
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GPS and Pulse survey results related to coaching and audit quality (AQI 6.a) |
Number of positive answers to Global People Survey questions on coaching and audit quality as % of total answers |
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Hours spent by IT and other specialists on PIE engagements (AQI 11.a) |
Number of PIE audit engagement hours by IT and other specialists as % of total PIE audit engagement hours |
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Hours spent by IT and other specialists on non-PIE engagements (AQI 11.b) |
Number of non-PIE audit engagement hours by IT and other specialists as % of total non-PIE audit engagement hours |
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Hours spent by partners on PIE engagements (AQI 1.a) |
Number of partner hours as % of total number of PIE audit engagement hours |
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Hours spent by partners on non-PIE engagements (AQI 1.b) |
Number of partner hours as % of total number of non-PIE audit engagement hours |
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Hours spent on EQCRs (as % of total hours) (AQI 10) |
Number of EQCR hours as % of hours spent on audit engagements with an EQCR |
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Independence violations (AQI 13) |
Number of independence violations as % of total audit headcount |
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Investments in development of new audit technologies and tools (AQI 3) |
investments in audit technology and methodology as % of annual revenue from audit business (EUR) |
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Net Promoter Score |
Number of clients that would recommend KPMG (promoters) as % of total client responses. |
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Number of employees (average FTE) |
All full time employees (FTE) employed during 2021/2022. In case of shorter employment period relevant FTEs are only taken in to account for this period |
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Number of projects in our Innoway innovation pipeline |
Total number of innovation projects on ideation platform |
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Number of restatements (as % of auditor’s reports issued) (AQI 14) |
Number of restatements of financial statements audited by KPMG as % of total auditor’s reports issued |
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Partner involvement in PIE engagements |
Number of partner hours as % of total number of PIE audit engagement hours |
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Percentage of Advisory engagements rated satisfactory in internal reviews |
Number of Advisory engagements rated satisfactory as % of total advisory engagements reviewed internally. Reviews are performed by the Functional Quality & Risk Management Partner and are rated on two criteria: engagement set-up and engagement execution. Ratings are green, amber or red; both green and amber are considered satisfactory. |
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Percentage of Assurance engagements rated 'compliant' in internal reviews |
Number of Assurance engagements rated 'compliant' as of % of total assurance engagements reviewed internally. Reviews are conducted by our Internal Audit & Compliance Office, using reviewers at both partner and senior management level. Ratings are: compliant, compliant - improvement needed and not compliant. |
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Percentage of engagements involving EQCRs (AQI 9) |
Number of EQCRs as % of statutory audits. EQCR assigned engagements including active engagements related to the respective clients as a % of the total legal audit engagements. |
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Profit before income tax |
Revenues minus all cost equals profit before income tax |
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Result of external inspections (AQI 12.a) |
Number of satisfactory external quality reviews as % of total external quality reviews |
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Result of internal inspections (% satisfactory rating) (AQI 12.b) |
Number of satisfactory internal quality reviews as % of total internal quality reviews |
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Retention of audit professionals (AQI 5) |
100% minus number of FTEs leaving KPMG since start of financial year divided by number of FTEs at start of financial year |
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Retention rate among KPMG professionals |
100% minus number of KPMG professionals leaving since start of financial year divided by number of KPMG professionals at start of financial year |
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Revenue growth |
Revenue current year minus revenues previous year as % of previous year |
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Revenue in 2021/2022 from our Technology practice |
Revenues of relevant Technology propositions (Digital Advisory, Enterprise Solutions, Cyber & Privacy, Digital & Analytics) |
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Technical consultations (as % of all engagements) (AQI 8) |
Nnumber of technical consultations as % of total audit engagements |
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Technical resources support (as % of total assurance FTEs) (AQI 7) |
Number of FTEs in technical resources support as % of total audit FTEs |
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Total strategic investments |
All expenses (both hours and out of pocket expenses) spend on strategic initiatives |