Statement of use |
KPMG N.V. has reported in accordance with the GRI standards for the period 10/1/2022 – 09/30/2023 |
GRI 1 used |
GRI 1: Foundation 2021 |
Applicable GRI sector standard(s) |
Not applicable |
Standard disclosures |
Included (y/n) |
Section(s) |
Reason for omission |
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GRI 2: General disclosures (2021) |
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The organization and its reporting practices |
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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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Independent auditor’s report |
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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 where necessary, using footnotes |
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2-5 |
External assurance |
Y |
Independent auditor’s report |
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Activities and workers |
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2-6 |
Activities, value chain and other business relationships |
Y |
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2-7 |
Employees |
Y |
Partly not applicable. The breakdown of employees by region is not reported as it does not contribute to the insight in our approach to employment. There are no employees that have a non-guaranteed hours contract. |
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2-8 |
Workers who are not employees |
Y |
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Governance |
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2-9 |
Governance structure and composition |
Y |
Partly not applicable: the composition of the Board of Management and Supervisory Board by under-represented social groups is not disclosed as there is no formal measurement nor policy thereon. |
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Functioning of the Supervisory Board (new window) (new window) |
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2-10 |
Nomination and selection of the highest governance body |
Y |
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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 impact |
Y |
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2-13 |
Delegation of responsibility for managing impact |
Y |
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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 |
Partly not applicable: no transactions involving any potential or actual conflict of interest occurred in 2022/2023. |
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2-16 |
Communication of critical concerns |
Y |
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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 |
Partly not applicable: the remuneration policies for the Board of Management and the Supervisory Board do not include sign-on bonuses, recruitment incentive payments, termination payments or retirement benefits other than those described in the Remuneration Report. |
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2-20 |
Process to determine remuneration |
Y |
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2-21 |
Annual total compensation ratio |
Y |
Information partly unavailable: the ratio of the % increase in annual total compensation for highest-paid individual to the median % increase for all employees is currently not measured. |
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Strategy, policies and practices |
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2-22 |
Statement on sustainable development strategy |
Y |
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2-23 |
Policy commitments |
Y |
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2-24 |
Embedding policy commitments |
Y |
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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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Stakeholder engagement |
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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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Material topics |
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3-1 |
Process to determine material topics |
Y |
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3-2 |
List of material topics |
Y |
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3-3 |
Management of material topics |
Y |
KPMG material topic |
Corresponding GRI disclosure |
Included (y/n) |
Relevant section |
Reason for omission |
|
Ongoing focus on (audit) quality |
GRI 3-3 Management of material topics |
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Own indicator: |
Audit Quality Indicators |
Y |
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Well-being of our workforce |
GRI 3-3 Management of material topics |
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GRI 404 Training and education 2016 |
Y |
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GRI 404-1 |
Average hours of training per year per employee |
Y |
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GRI 404-2 |
Programs for upgrading employee skills and transition assistance programs |
Y |
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GRI 404-3 |
Percentage of employees receiving regular performance and career development reviews |
Y |
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Digital technologies & AI |
GRI 3-3 Management of material topics |
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Own indicator: |
Investments in developments of new Audit technologies and tools |
Y |
KPMG material topic |
Corresponding GRI disclosure |
Included (y/n) |
Relevant section |
Reason for omission |
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ESG developments |
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Impact on clients |
GRI 3-3 Management of material topics |
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Own indicator: |
Number YTD of KPMG partners/directors and C-level clients that participated in the Executive ESG program of ESG Innovation Institute |
Managing our environmental, social and governance impact (new window) |
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Impact on the environment |
GRI 3-3 Management of material topics |
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GRI 305 Emissions 2016 |
Y |
Managing our environmental, social and governance impact (new window) |
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GRI 305-1 |
Direct (Scope 1) GHG emissions |
Y |
Managing our environmental, social and governance impact (new window) |
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GRI 305-2 |
Energy indirect (Scope 2) GHG emissions |
Y |
Managing our environmental, social and governance impact (new window) |
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GRI 305-3 |
Other indirect (Scope 3) GHG emissions |
Y |
Managing our environmental, social and governance impact (new window) |
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GRI 305-4 |
GHG emissions intensity |
N |
Information unavailable/incomplete. KPMG NL does currently not measure all scope 3 emissions. We will report on our extended scope 3 emissions starting in 2023/2024. |
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GRI 305-5 |
Reduction of GHG emissions |
N |
Information unavailable/incomplete. Currently, KPMG does not have the data quality to link reductions in GHG emissions to specific initiatives. We are working to improve this data quality. |
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GRI 305-6 |
Emissions of ozone-depleting substances (ODS) |
N |
Not applicable. As an office-based company, ODS emissions is not a relevant indicator to KPMG NL. |
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GRI 305-7 |
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
N |
Not applicable. As an office-based company, NOx and SOx emissions are not relevant indicators to KPMG NL. |
KPMG material topic |
Corresponding GRI disclosure |
Included (y/n) |
Relevant section |
Reason for omission |
|
Impact on society |
GRI 3-3 Management of material topics |
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Own indicators: |
Doing good for broader society (cash contributions) |
Y |
Managing our environmental, social and governance impact (new window) |
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Doing good for broader society (hours KPMG employees) |
Y |
Managing our environmental, social and governance impact (new window) |
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Inclusion, diversity & equity |
GRI 3-3 Management of material topics |
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GRI 405 Diversity and equal opportunity 2016 |
Y |
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GRI 405-1 |
Diversity of governance bodies and employees |
Y |
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GRI 405-2 |
Ratio of basic salary and remuneration of women to men. |
Y |
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GRI 406 Non-discrimination 2016 |
Y |
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GRI 406-1 |
Incidents of discrimination and corrective actions taken |
Y |
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Skills shortages |
GRI 3-3 Management of material topics |
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GRI 401 Employment 2016 |
Y |
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GRI 401-1 |
New employee hires and employee turnover |
Y |
Partly not applicable: the breakdown of new employee hires and employee turnover by region is not reported as it does not contribute to the insight in our approach to employment. |
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GRI 401-2 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees |
Y |
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GRI 401-3 |
Parental leave |
Y |
Information partly unavailable: employees returning to work after parental leave and employees still in employment after their return to work are not reported, because this data is currently not measured in a way that it contributes to the insight into this topic. |