The table shows the emission categories that, based on our screening exercise, we believe are not relevant for KPMG, as well as our reasoning for each conclusion.
|
Scope 3 category |
Rationale for non-applicability |
|
Category 2 – Capital goods |
The firm does not purchase any capital goods |
|
Category 4 – Upstream transportation and distribution |
Related emissions are accounted for in Category 1 emissions |
|
Category 8 - upstream leased assets |
Related emissions are accounted for in Category 1 emissions |
|
Category 9 - Downstream transportation and distribution |
The firm does not sell products |
|
Category 10 – Processing of sold products |
The firm does not sell products |
|
Category 11 - Use of sold products |
The firm does not sell products |
|
Category 12 - End-of-life treatment |
The firm does not sell products |
|
Category 13 - Downstream leased assets |
The firm does not lease any owned assets to other entities |
|
Category 14 – Franchises |
The firm does not operate franchises |
|
Category 15 - Investments |
The firm does not hold financial instruments wihtin the scope of this emission category |