Reference table
|
No. |
Description |
Section |
Comment |
|---|---|---|---|
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E1-1 |
Strategy on climate change mitigation: Our transition plan |
2.1.1 Strategy for climate change mitigation: Our NL Impact Plan (new window) |
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E1-2 |
Policies related to climate change mitigation and adaptation |
2.2 IRO management: Policies and actions to address climate change mitigation (new window) |
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E1-3 |
Actions and resources in relation to climate change policies |
2.2 IRO management: Policies and actions to address climate change mitigation (new window) |
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|
E1-4 |
Targets and approach to mitigating climate impact |
2.3.2 Targets and approach to mitigating climate impact (new window) |
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E1-5 |
Energy consumption and mix |
Not a material disclosure requirement |
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E1-6 |
Gross Scope 1, 2, and 3 GHG emissions |
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E1-7 |
GHG removals and GHG mitigation projects financed through carbon credits |
Not a material disclosure requirement |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
Not a material disclosure requirement |
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S1-1 |
General policies related to our own workforce |
S1-1 par 22 non-material datapoint |
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S1-2 |
Processes for employee engagement working paper |
1.8 Material IROs and their interaction with strategy and business model |
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3.1.5.1 Social dialogue (new window) including including entity-specific metric employee engagements |
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S1-3 |
Processes to remediate negative impacts and channels for our own workforce to raise concerns |
3.1.3 Processes to remediate negative impacts and channels for our own workforce to raise concerns |
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S1-4 |
Actions on IROs |
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S1-5 |
Targets related to managing IROs |
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S1-6 |
Characteristics of the undertaking's employees |
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S1-7 |
Characteristics of non-employees in the undertaking’s own workforce |
3.1.4.2 Employee attraction and retention (new window) including entity-specific metric retention performance |
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|
S1-9 |
Diversity metrics |
3.1.6.1 Diversity within our own workforce including entity-specific gender diversity metric and cultural diversity |
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S1-10 |
Adequate wages |
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|
S1-13 |
Training and education for our own workforce |
3.1.4.3 Training and education of our workforce (new window) |
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|
S1-14 |
Health and safety metrics |
3.1.5.3 Mental health and safety including entity-specific metrics psychological safety score and satisfaction score wellbeing |
ESRS S1-14 par 88 (b), (c), (e) non-material datapoints |
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S1-15 |
Work-life balance metrics |
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S1-16 |
Remuneration metrics |
3.1.6.2 Gender equality and equal pay for work of equal value (new window) |
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|
S1-17 |
Incidents, complaints, and severe human rights impacts |
(new window)3.1.1 General policies related to our own workforce (new window) |
ESRS S1-17 par 104 (a) non-material datapoint |
|
S4-1 |
Policies related to consumers and end-users |
3.2.1 Policies related to consumers and end-users (new window) |
ESRS S4-1 par 17 non-material datapoint |
|
S4-2 |
Processes for engaging with consumers and end-users about impacts |
3.2.2 Processes for engaging with consumers and end-users about impacts |
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S4-3 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
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S4-4 |
Taking action on material impacts on consumers and end-users, approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions |
ESRS S4-4 par 35 non-material datapoint |
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S4-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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G1-AQ |
Entity-specific disclosures on sustainability matter audit quality including 15 entity-specific metrics |
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G1-1 |
Business conduct policies and corporate culture |
4.2.1 IRO management: Key policies and actions related to business conduct and corporate culture |
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G1-4 |
Confirmed incidents of corruption or bribery |
Not a material disclosure requirement |
|
Definitions of all metrics
|
E1 Emissions |
Definition |
|
Scope 1 |
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|
Scope 1 |
Emissions from direct operations from owned and controlled activities;
We use the CO2emissie factoren nl to determine the emission factors used in accounting for this scope. |
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Scope 2 |
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Scope 2 Location-based |
Emissions from Purchased Electricity:
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Scope 2 Market-based |
Emissions from Purchased Electricity including market-based instruments:
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Scope 3 |
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Scope 3 overall emissions |
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Category 1- Purchased goods and services – IT Devices |
Upstream emissions associated with the procurement of IT equipment, including but not limited to monitors, desktops and mobile devices. To estimate emissions, product carbon footprint provided by suppliers used, including emissions from materials extraction, manufacturing, and upstream transportation. |
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Category 1- Purchased goods and services – Others |
This category includes all upstream emissions from both goods procured and services taken within the reporting year excluding IT devices. To estimate these emissions, a spend-based accounting method based on EXIOBASE database has been used. While this method is recommended by the GHG Protocol and widely adopted, it does have inherent limitations, including a higher degree of uncertainty. Specifically, changes in sector-specific emission factors between years may not always accurately reflect the actual evolution of emissions. A portion of the observed increase since our base year can be attributed to shifts in these underlying emission factors, introducing uncertainty regarding the extent to which the increase is due to actual rising GHG emissions in our value chain versus the limitations of the EXIOBASE model. For our calculations, we used EXIOBASE 2019 for the base year and the most recent version, EXIOBASE 2022, for the current year, adjusted for inflation. Due to data availability, FY19 figures represent the re-baselining analysis using FTE approach based on FY22 purchased goods and services figures. |
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Category 3 - Fuel & energ related activities |
Upstream emissions fuel and electricity consumption accounted for as in Scope 1&2. We use the CO2emissie factoren nl to determine the emission factors used in accounting for this scope |
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Category 5- Waste generated in operations |
Total waste generated in our operations. We use the DEFRA to determine the emission factors used in accounting for this scope. Due to data limitations in FY24 the waste amount on which we base the emissions’s estimated based on FTE per prior year. |
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Category 6- Business travel |
Emissions accounted from distanced travelled per business related activities;
We use the DEFRA to determine the Air Travel emission factors and CO2emissie factoren nl for transport modes used in accounting for this scope. Due to data availability FY19 figures representing mobility scheme distance travelled are estimated from FY23 figures. |
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Category 7 - Employee commuting |
Total kilometers registered under employee mobility scheme for employees without leased car. We use the CO2emissie factoren nl to determine the emission factors for transportation used in accounting for this scope. |
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S1 Own workforce |
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|---|---|
|
Key performance indicator |
Definition |
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Number of employees |
The total number of employees by headcount and a breakdown by gender based on the reference date of October 1, 2024. |
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Number of permanent employees, temporary employees and non-guaranteed hours employees |
The total number of employees by headcount and a breakdown by employment relationship permanent/temporary/non-guaranteed), with a split on business line and gender, based on a reference date of October 1, 2024 |
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Total number of leavers |
The total number of employees by headcount, who have left (leavers) during the fiscal year (October 1 till September 30), with a split on business line and gender |
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Employee turnover |
The percentage of employees (headcount) who leave the organization during the fiscal year (October 1 till September 30), based on the headcount of October 1, 2023 with a split on business line |
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Full-time and part-time employees, |
The total number of employees by headcount, based on working hours (full-time (40h) versus part-time (<40)), with a split on business line and gender, based on a reference date of October 1, 2024 |
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Total number of non-employees |
The total headcount of people without an employment relation but whom perform work for KPMG N.V. with a reference date of October 1, 2024. These includes equity partners, offshore resources, contractors and interns |
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Gender diversity |
The total number and percentage of employees per employee category (partner and directors (excluding equity partners), senior manager, manager, senior, junior and other (secretaries and other Business Services employees) by headcount and a breakdown by gender, based on a reference date of October 1, 2024 |
|
Gender diversity at top management level |
The total number of headcount and rate (percentage) within KPMG N.V.'s governance bodies by headcount, and a breakdown by gender, based on reference date of October 1, 2024. |
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Number and percentage of employees by age group |
The distribution of employees (headcount and percentage) by headcount, and a breakdown by age group (< 30 year old, 30-50 year old, > 50 year old), based on reference date of October 1, 2024 |
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Percentage participation in regular performance and career development |
Percentage of employees by headcount on October 1, 2024 that participated in regular performance and career development reviews by employee category, by business line and gender |
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Average training hours per employee |
Average of internal and external training hours of employees by (average) headcount, with a split on business line, gender and employee category, during the fiscal year (October 1 till September 30) |
|
Family-related leave |
All employees are entitled to family-related leave. The percentage of entitled employees that took family-related leave is the total number of employees that took family-related leave divided by the average headcount of fiscal year. |
|
Gender pay gap |
The difference in average total compensation between men and women employees , and a breakdown by employee category (partner/director (excluding equity partners), senior manager, manager, senior, junior and other), based on reference date of the opening balance Workforce (October 1, 2024). ((average male total compensation – average female total compensation) divided by average male total compensation) x 100% |
|
Annual total remuneration ratio |
The ratio within KPMG N.V. (excl. KPMG International) between the remuneration of its highest-paid individual and the median remuneration for its employees (excluding the highest-paid individual), based on reference date of the opening balance Workforce (October 1, 2024). |
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The total number of incidents of discrimination |
Total discrimination-related incidents including harassment related to discrimination reported in the reporting period from the following channels: |
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Other complaints |
Total complaints excluding the discrimination-related incidents reported in the reporting period from the following channels: |
Entity-specific metrics
|
S1 Own workforce |
|
|
Key performance indicator |
Definition |
|
Adequate wages for our employees |
To maintain competitive wages and benefits for our employees, we benchmark our comprehensive remuneration package annually across all service offerings against selected markets |
|
Employee engagement |
Percentage of positive responses to GPS questions ("strongly agree" and "agree" on a five-point scale) in the reporting period relating to employee engagement (e.g., "I'm proud to work for KPMG N.V." and "I would recommend KPMG N.V. as a great place to work") |
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Gender diversity at partner/director level – including equity partners |
The total number and percentage of employees per employee category (partner (incl. equity partners), director, senior manager, manager, senior, junior and other (secretaries and other Business Services employees)) by headcount and a breakdown by gender, based on reference date of October 1, 2024 |
|
Retention performance |
The percentage of active employees and equity partners (excluding inbound expats) by headcount at the end of fiscal year (September 30), based on the opening balance retention of the fiscal year (October 1, 2023). |
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Satisfaction score wellbeing |
Percentage of positive responses to GPS questions ("strongly agree" and "agree" on a five-point scale) in the reporting period relating to employee engagement (e.g., " The people I work for support my efforts to balance my work and personal life" and "My role and responsibilities are clear, I know what is expected of me") |
|
Psychological safety |
Percentage of positive responses to GPS questions ("strongly agree" and "agree" on a five-point scale) in the reporting period relating to psychological safety (e.g., "I am treated with dignity and respect at work" and "There is open and honest two-way communication at KPMG N.V.") |
|
Cultural diversity |
Percentage of cultural diversity indicated by migration background based on the CBS’s Cultural Diversity Barometer |
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G1 Governance |
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|
Key performance indicator |
Definition |
|
Results of internal KPMG N.V. audit inspections |
Percentage of audit engagements rated “compliant” and "compliant - improvement needed" during internal Quality Performance Reviews completed during the reporting period |
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Results of external inspections |
Percentage of external reviews by the AFM, NBA, and PCAOB performed during the reporting period rated satisfactory as a percentage of total external reviews carried out |
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Percentage of engagements involving EQCR |
Number of EQCRs being carried out prior to publication of auditor's report as a percentage of legal audits being conducted during the reporting period |
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EQCR hours spent as % of total hours spent on EQCR engagements (scope all EQCR engagements excl. three largest clients) |
Number of hours spent on EQCRs by the EQCR partner and designated EQCR assist (senior manager and up) as a percentage of total hours spent on audit engagements involving an EQCR during the reporting period - excluding the three largest clients |
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Partner hours in PIE audit engagements |
Percentage of hours spent by KPMG N.V. partners and directors on financial statement audit engagements for PIE clients during the reporting period |
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Partner hours in non-PIE audit engagements |
Percentage of hours spent by KPMG N.V. partners and directors on financial statement audit engagements for non-PIE clients during the reporting period |
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Average number of hours spent in training per client-facing professional in audit |
Average number of hours spent by audit professionals (excl. non-client facing staff) in study or training during the reporting period |
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Hours spent on PIE audit engagements by IT and other specialists |
Percentage of hours spent by specialists working in Assurance departments (other than audit) on financial statement audit engagements for PIE clients during the reporting period |
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Hours spent on non-PIE audit engagements by IT and other specialists |
Percentage of hours spent by specialists working in Assurance departments (other than audit) on financial statement audit engagements for non-PIE clients during the reporting period |
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Technical resources support (FTEs) as % of total audit FTEs |
FTE support from Quality & Risk Management, Internal Audit & Compliance Office and Audit Quality Professional Practice provided to audit engagements during the reporting period as a percentage of total audit FTEs |
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Number of technical consultations as % of total audit engagements |
Technical audit or accounting consultations at the Audit Quality Professional Practice department that are finalized as a percentage of total financial statement audit engagements during the reporting period |
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Financial statements with restatements as % of audit opinions issued |
The number of consultations for material errors in financial statements to be corrected during the reporting period as a percentage of the average number of audit opinions issued during the current and prior reporting period |
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External independence violations as % of total headcount |
Number of externally reported violations of personal- and engagement independence rules as a percentage of average total employee headcount during the reporting period |
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Breaches of internal independence rules – not resulted in an external violation – as % of total headcount |
Breaches of internal independence rules not resulting in an external violation as a percentage of average total employee headcount during the reporting period |
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GPS survey results related to coaching and audit quality |
Positive responses to GPS questions ("strongly agree" and "agree" on a five-point scale) relating to coaching and quality as a percentage of total responses by employees who indicated in the survey that they worked on audit engagements in the reporting period |
Overview of not-applicable Scope 3 emission categories
Based on our Scope 3 emission screening exercise, we identified that the following emission categories are not relevant for KPMG N.V., based on the rationale here provided:
|
Scope 3 category |
Rationale for non-applicability |
|
Category 2 – Capital goods |
The firm does not purchase any capital goods |
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Category 4 – Upstream transportation and distribution |
Related emissions are accounted in Category 1 emissions |
|
Category 8 – Upstream leased assets |
Related emissions are accounted in Category 1 emissions |
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Category 9 – Downstream transportation and distribution |
The firm does not sell products |
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Category 10 – Processing of sold products |
The firm does not sell products |
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Category 11 – Use of sold products |
The firm does not sell products |
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Category 12 – End-of-life treatment |
The firm does not sell products |
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Category 13 – Downstream leased assets |
The firm does not lease any owned assets to other entities |
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Category 14 – Franchises |
The firm does not operate franchises |
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Category 15 – Investments |
The firm does not hold financial instruments within the scope of this emission category |