Global Reporting Initiative (GRI) contents table

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

GRI 2: General disclosures (2021)

The organization and its reporting practices

2-1

Organizational details

Y

Our businesses (new window)

2-2

Entities included in the organization’s sustainability reporting

Y

Basis of preparation (new window)

Independent auditor’s report

2-3

Reporting period, frequency and contact point

Y

Basis of preparation (new window)

Contacts, notes and acknowledgements (new window)

2-4

Restatements of information

Y

Throughout report where necessary, using footnotes

Restatement of prior year figures (new window)

2-5

External assurance

Y

Independent auditor’s report

Activities and workers

2-6

Activities, value chain and other business relationships

Y

How we create value (new window)

2-7

Employees

Y

Our workforce (new window)

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.

2-8

Workers who are not employees

Y

Our workforce (new window)

Governance

2-9

Governance structure and composition

Y

Our organizational structure (new window)

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. 

Our Board of Management (new window)

Functioning of the Supervisory Board (new window) (new window)

Members of the Supervisory Board (new window)

2-10

Nomination and selection of the highest governance body

Y

Our organizational structure (new window)

2-11

Chair of the highest governance body

Y

Supervisory Board report (new window)

2-12

Role of the highest governance body in overseeing the management impact

Y

Supervisory Board report (new window)

2-13

Delegation of responsibility for managing impact

Y

Supervisory Board report (new window)

2-14

Role of the highest governance body in sustainability reporting

Y

Basis of preparation (new window)

2-15

Conflicts of interest

Y

Functioning of the Supervisory Board (new window)

Partly not applicable: no transactions involving any potential or actual conflict of interest occurred in 2022/2023.

2-16

Communication of critical concerns

Y

Health and well-being (new window)

2-17

Collective knowledge of the highest governance body

Y

Functioning of the Supervisory Board (new window)

Training and education (new window)

2-18

Evaluation of the performance of the highest governance body

Y

Board evaluation (new window)

2-19

Remuneration policies

Y

Remuneration Report (new window)

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.

2-20

Process to determine remuneration

Y

Remuneration report (new window)

2-21

Annual total compensation ratio

Y

Wages, benefits and engagement (new window)

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.

Strategy, policies and practices

2-22

Statement on sustainable development strategy

Y

Message from our CEO (new window)

2-23

Policy commitments

Y

Responsible tax (new window)

Fraud risk assessment (new window)

Internal policies and controls (new window)

Quality management (new window)

Supervisory Board report (new window)

2-24

Embedding policy commitments

Y

Fraud risk assessment (new window)

Internal policies and controls (new window)

Quality management (new window)

2-25

Process to remediate negative impacts

Y

How we create value (new window)

Our material topics (new window)

Stakeholder engagement (new window)

2-26

Mechanisms for seeking advice and raising concerns

Y

Internal policies and controls (new window)

2-27

Compliance with laws and regulations

Y

Managing quality across our business (new window)

Quality management (new window)

2-28

Membership associations

Y

Stakeholder engagement (new window)

Stakeholder engagement

2-29

Approach to stakeholder engagement

Y

Stakeholder engagement (new window)

2-30

Collective bargaining agreements

N

Not applicable. KPMG is not subject to collective bargaining agreements.

Material topics

3-1

Process to determine material topics

Y

Note on materiality assessment (new window)

3-2

List of material topics

Y

Our material topics (new window)

3-3

Management of material topics

Y

Our material topics (new window)

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

Own indicator:

Audit Quality Indicators

Y

Quality management (new window)

Well-being of our workforce

GRI 3-3 Management of material topics

GRI 404 Training and education 2016

Y

Learning, development and succession planning (new window)

GRI 404-1

Average hours of training per year per employee

Y

Learning, development and succession planning (new window)

GRI 404-2

Programs for upgrading employee skills and transition assistance programs

Y

Learning, development and succession planning (new window)

GRI 404-3

Percentage of employees receiving regular performance and career development reviews

Y

Learning, development and succession planning (new window)

Digital technologies & AI

GRI 3-3 Management of material topics

Own indicator:

Investments in developments of new Audit technologies and tools

Y

Digital & innovation (new window)

KPMG material topic

Corresponding GRI disclosure

Included (y/n)

Relevant section

Reason for omission

ESG developments

Impact on clients

GRI 3-3 Management of material topics

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)

Impact on the environment

GRI 3-3 Management of material topics

GRI 305 Emissions 2016

Y

Managing our environmental, social and governance impact (new window)

GRI 305-1

Direct (Scope 1) GHG emissions

Y

Managing our environmental, social and governance impact (new window)

GRI 305-2

Energy indirect (Scope 2) GHG emissions

Y

Managing our environmental, social and governance impact (new window)

GRI 305-3

Other indirect (Scope 3) GHG emissions

Y

Managing our environmental, social and governance impact (new window)

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.

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.

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.

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

Own indicators:

Doing good for broader society (cash contributions)

Y

Managing our environmental, social and governance impact (new window)

Doing good for broader society (hours KPMG employees)

Y

Managing our environmental, social and governance impact (new window)

Inclusion, diversity & equity

GRI 3-3 Management of material topics

GRI 405 Diversity and equal opportunity 2016

Y

Culture and inclusion, diversity & equity (new window)

GRI 405-1

Diversity of governance bodies and employees

Y

Supervisory Board report (new window)

GRI 405-2

Ratio of basic salary and remuneration of women to men.

Y

Culture and inclusion, diversity & equity (new window)

GRI 406 Non-discrimination 2016

Y

Culture and inclusion, diversity & equity (new window)

GRI 406-1

Incidents of discrimination and corrective actions taken

Y

Culture and inclusion, diversity & equity (new window)

Skills shortages

GRI 3-3 Management of material topics

GRI 401 Employment 2016

Y

Culture and inclusion, diversity & equity (new window)

GRI 401-1

New employee hires and employee turnover

Y

Our workforce (new window)

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.

GRI 401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Y

Culture and inclusion, diversity & equity (new window)

GRI 401-3

Parental leave

Y

Culture and inclusion, diversity & equity (new window)

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.