Reference table - KPMG Integrated report 2024/2025

This report includes all disclosure requirements assessed as material. Any disclosure requirement not presented herein has been evaluated and determined to be non-material in the context of our reporting.

No.	Description	Section	Comment
BP-1	General basis for preparation of the sustainability statement	Basis for preparation About this statement
BP-2	Disclosures in relation to specific circumstances	Disclosures incorporated by reference Disclosures related to specific circumstances
GOV-1	The role of the administrative, management, and supervisory bodies	Disclosures incorporated by reference Roles and responsibilities Sustainability experience Risk management and internal controls over sustainability reporting
GOV-2	Information provided to and sustainability matters addressed by undertaking's administrative, management, and supervisory bodies	Roles and responsibilities
GOV-3	Integration of sustainability-related performance in incentive schemes	Incentives and remuneration
GOV-4	Statement on due diligence	Due dilligence
GOV-5	Risk management and internal controls over sustainability reporting	Risk management and internal controls over sustainability reporting
IRO-1	Description of the process to identify and assess material impacts, risks, and opportunities (IROs)	Introduction Roles and responsibilities Risk management and internal controls over sustainability reporting Our material IROs Climate scenario modeling and risk assessment Alignment assessment: Activity CCM 7.7 Acquisition and ownership of buildings
IRO-2	Disclosure requirements covered by our sustainability statement	Our material IROs
MDR-A	Actions and resources in relation to material sustainability matters	Climate change Employee attraction and retention Training and education for our own workforce Social dialogue within our own workforce Work-life balance for our own workforce Mental health and safety for our own workforce Privacy for our own workforce Diversity within our own workforce Non-discrimination within our workforce Gender equality and equal pay for work of equal value Corporate culture (including organizational ethics and integrity) Data security
MDR-P	Policies adopted to manage material sustainability matters	Climate change Overarching approach Employee attraction and retention Training and education for our own workforce Social dialogue within our own workforce Work-life balance for our own workforce Mental health and safety for our own workforce Privacy for our own workforce Diversity within our own workforce Non-discrimination within our workforce Gender equality and equal pay for work of equal value Consumers and end-users Corporate culture (including organizational ethics and integrity) Data security
MDR-M	Metrics in relation to material sustainability matters	Climate change Employee attraction and retention Training and education for our own workforce Social dialogue within our own workforce Work-life balance for our own workforce Mental health and safety for our own workforce Privacy for our own workforce Diversity within our own workforce Non-discrimination within our workforce Gender equality and equal pay for work of equal value Audit quality Data security
MDR-T	Tracking effectiveness of policies and actions through targets	Climate change Employee attraction and retention Training and education for our own workforce Social dialogue within our own workforce Work-life balance for our own workforce Mental health and safety for our own workforce Privacy for our own workforce Diversity within our own workforce Non-discrimination within our workforce Gender equality and equal pay for work of equal value Audit quality Data security
SBM-1	Strategy, business model, and value chain	Disclosures incorporated by reference Sustainability and our strategy, business model, and value chain	ESRS 2 SBM-1 40( (b), (c), (d) i, ii, iii, iv not applicable
SBM-2	Interests and views of stakeholders	Disclosures incorporated by reference Stakeholder views and interests
SBM-3	Material IROs and their interaction with strategy and business model	Disclosures incorporated by reference Material IROs and their interaction with our strategy and business model Stakeholder views and interests Our material IROs Climate scenario modelling and risk assessment Alignment assessment Consumers and end-users: Our impact and strategy	ESRS 2 SBM-3-S1 14 (f),(g) non-material datapoints

No.	Description	Section	Comment

E1-1	Strategy on climate change mitigation: Our transition plan	Strategy for climate change mitigation EU Taxonomy assessment
E1-2	Policies related to climate change mitigation and adaption	Key policies and actions
E1-3	Actions and resources in relation to climate change policies	Key policies and actions
E1-4	Targets and approach to mitigating climate change	Metrics, targets, and performance
E1-6	Gross Scope 1, 2, and 3 greenhouse gas (GHG) emissions	Metrics, targets, and performance Improving emission data processing

S1-1	General policies related to our own workforce	Own workforce: Overarching approach	ESRS S1-1 par. 22 non-material datapoint
S1-2	Processes for employee engagement working paper	Social dialogue Well-being and engagement
S1-3	Process to remediate negative impacts and channels for our own workforce to raise concerns	Reporting and mediating negative impacts Non-discrimation within our own workforce
S1-4	Actions on IROs	Our impact and strategy Employee attraction and retention Training and education for our workforce Social dialogue within our own workforce Work-life balance for our own workforce Mental health and safety for our own workforce Privacy for our own workforce Non-discrimination within our own workforce Diversity within our workforce Gender equility and equal pay for work of equal value
S1-5	Targets related to managing IROs	Our impact and strategy Employee attraction and retention Social dialogue within our own workforce Mental health and safety for our own workforce
S1-6	Characteristics of the undertaking's employees	Diversity within our own workforce
S1-7	Characteristics of the undertaking's non-employees	Diversity within our workforce
S1-9	Diversity metrics	Diversity within our workforce including entity specific metrics gender diversity and cultural diversity
S1-13	Training and education of our own workforce	Training and education for our workforce
S1-14	Mental health and safety metrics for our own workforce	Mental health and safety including entity-specific metric	ESRS S1-14 par. 88(b),(c),(e) non-material datapoints
S1-15	Work-life balance metrics	Work-life balance
S1-16	Remuneration metrics	Gender equality and equal pay for work of equal value
S1-17	Incidents, complaints, and severe human rights impacts	Own workforce: Overarching approach Non-discrimination within our workforce	ESRS S1-17 par. 104 (a) non-material datapoint
S4-1	Policies related to consumers and end-users	Key policies and actions	ESRS S4-1 par. 17 non-material datapoint
S4-2	Processess for engaging with consumers and end-users about impacts	Engaging with consumers and end-users
S4-3	Process to remediate negative impacts and channels for consumers and end-users to raise concerns	Reporting and mediating negative impacts
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	Key policies and actions Metrics, targets and performance	ESRS S4-4 par. 35 non material datapoint
S4-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Metrics, targets, and performance

G1-AQ	Entity specific disclosures on sustainability matter audit quality including 16 entity-specific metrics	Business conduct: Our impact and strategy Audit quality
G1-1	Business conduct policies and corporate culture	Corporate conduct: Overarching approach Key policies and actions Protection of whistleblowers Compliance with regulations

The table below includes all data points derived from other EU legislation, as listed in ESRS 2 Appendix B, indicating where the data points that are material to KPMG can be found in our report.

#	Data point and disclosure requirement		Material/Not material	Legislation	Reference location	Pages
General information
ESRS 2 GOV-1	21 (d)	Board's gender diversity	Material	SFDR/BR	Board of management Diversity	42 111
ESRS 2 SBM-1	21 (e)	Percentage of board members who are independent	Material	BR	Roles and responsibilities	60
ESRS 2 GOV-4	30	Statement of due diligence	Material	SFDR	Due diligence	61
ESRS 2 SBM-1	40 (d) i, ii, iii and iv	Involvement in activities related to fossil-fuel activities, chemical production, controversial weapons, and production of tobacco	Not material	SFDR/Pillar 3/BR
Environmental information
ESRS E1-1	14	Transition plan to reach climate neutrality by 2025	Material	EU Climate Law	Strategy for climate change mitigation	74
	16 (g)	Undertakings excluded from Paris-aligned benchmarks	Material	Pillar 3/BR	Strategy for climate change mitigation	74
ESRS E1-4	34	GHG emission reduction targets	Material	SFDR/Pillar 3/BR	Metrics, targets and performance	78
ESRS E1-5	38	Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)	Not material	SFDR
	40 to 43	Energy intensity associated with activities in high climate impact sectors	Not material	SFDR
ESRS E1-6	44	Gross Scope 1, 2, 3, and Total GHG emissions	Material	SFDR/Pillar 3/BR	Metrics, targets and performance	80
	53-55	Gross GHG emissions intensity	Material	SFDR/Pillar 3/BR	Metrics, targets and performance	81
ESRS E1-7	56	GHG removals and carbon credits	Not material	EU Climate Law
ESRS E1-9	66	Exposure of the benchmark portfolio to climate-related physical risks	Not material	BR
	66 (a), (c)	Disaggregation of monetary amounts by acute and chronic physical risks / Location of significant assets at material physical risk
	67 (c)	Breakdown of the carrying value of its real estate assets by energy-eficiency classes	Not material	Pillar 3
	69	Degree of exposure of the portfolio to climate-related opportunities	Not material	BR
ESRS E2-4	28	Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pullutant Release and Transfer Register) emitted to air, water, and soil	Not material	SFDR
ESRS E3-1	9	Water and marine services	Not material	SFDR
	13	Dedicated policy paragraph	Not material	SFDR
	14	Sustainable oceans and seas	Not material	SFDR
ESRS E3-4	28 (c)	Total water recycled and reused	Not material	SFDR
	29	Total water consumption in m³ per net revenue on own operations	Not material	SFDR
ESRS 2-IRO 1-E4	16 (a) i		Not material	SFDR
	16 (b), (c)		Not material	SFDR
ESRS E4-2	24 (b)	Sustainable land/agriculture practices or policies	Not material	SFDR
	24 (c)	Sustainable oceans/seas practices or policies	Not material	SFDR
	24 (d)	Policies to address deforestation	Not material	SFDR
Social information
ESRS SBM3 - S1	14 (f)	Risk of incidents of forced labor	Not material	SFDR
	14 (g)	Risk of incidents of child labor	Not material	SFDR
ESRS S1-1	20	Human rights policy commitments	Material	SFDR	Overarching approach/Human rights	93
	21	Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8	Material	BR	Overarching approach/Human rights	93
	23	Workplace accident prevention policy or management system	Material	SFDR	Working conditions	96
ESRS S1-3	32 (c)	Grievance/complaints handling mechanisms	Material	SFDR	Reporting and mitigating negative impacts	94-96
ESRS S1-14	88 (b) and (c)	Number of fatalities and number and rate of work-related accidents	Not material	SFDR/BR
	88 (e)	Number of days lost to injuries, accidents, fatalies or illnes	Not material	SFDR
ESRS S1-16	97 (a)	Unadjusted gender pay gap	Material	SFDR/BR	Gender equality and equal pay for work of equal value	120
	97 (b)	Excessive CEO pay ratio	Material	SFDR	Gender equality and equal pay for work of equal value	121
ESRS S1-17	103 (a)	Incidents of discrimination	Material	SFDR	Non-discrimination within our workforce	110
	104 (a)	Non-respect of UNGPs on Business and Human Rights OECD guidelines	Not material	SFDR/BR
ESRS 2 - SBM3 - S2	11 (b)	Significant risk of child labor in the value chain	Not material	SFDR
ESRS S2-1	17	Human rights policy	Not material	SFDR/BR
	18	Policies related to value chain workers	Not material	SFDR
	19	Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8	Not material
ESRS S2-4	36	Human rights issues and incidents connected to its upstream and downstream value chain	Not material	SFDR
ESRS S3-1	16	Human rights policy	Not material	SFDR
	17	Non-respect of UNGPs on Business and Human Rights ILO principles or and OECD guidelines	Not material	SFDR
ESRS S3-4	36	Human rights issues and incidents connected to its upstream and downstream value chain	Not material	SFDR
ESRS S4-1	16	Policies related to consumers and end-users	Material	SFDR	Key policies and actions	124
	17	Non-respect of UNGPs on Business and Human Rights and OECD guidelines	Material	SFDR	Our impact and strategies	122
ESRS S4-4	35	Human rights issues and incidents	Material	SFDR	Not applicable
Governance
ESRS G1-1	10 (b)	United Nations Convention against Corruption	Material	SFDR	Compliance with regulations	136
	10 (d)	Protection of whistleblowers	Material	SFDR	Protection of whistleblowers	135
ESRS G1-4	24 (a)	Fines for violation of anti-corruption and anti-bribery	Not material	SFDR/BR
	24 (b)	Standards of anti-corruption and anti-bribery	Not material	SFDR/BR