1.3  Statement on due diligence

Our sustainability due diligence process (hereafter referred to as “due diligence”) is the ongoing process by which we identify, prevent, mitigate, and account for how we address the actual and potential negative and positive impacts on the environment and people connected with our business and the actual and potential risks and opportunities that are often a product of such impacts. This process informs our assessment of our IROs.

We integrate the core elements of due diligence for people and the environment into our governance, strategy, and business model at KPMG N.V. For more information on the due diligence processes that we carried out in relation to the identification and assessment of potential sustainability matters in 2023/2024, see the discussion of our DMA (new window) and stakeholder dialogue (new window).