Home -

Global Consistency

The global network of KPMG International member firms is fully integrated, which enables us to offer high quality services and solutions and to have access to specialists and centers of excellence that add value to our clients and to the societies in which they operate.

As highlighted in a previous chapter, the KPMG International member firms are united by the same vision and same values. They also have the same global strategy, with common fundamental pillars and strategic objectives, which are put into practice through the local planning and governance structures.

Corporate governance

GRI 4.1

We are one of the largest organizations in our segment and we adopt high standards of corporate governance, based on transparency and ethics for undertaking our business. Our stakeholders identified this theme as the second most important theme for a service company.

The question of governance is treated as one of the basis of our strategy. KPMG International establishes and coordinates norms and policies for the work and conduct at all of the countries, protecting and enhancing the use of its name and brand. This means ensuring global consistency of its strategy, in order to strengthen its name and promote services of the same quality to all of its clients and markets. All of the activities of KPMG International are financed by its member firms.

At the same time, each member firm is independent and responsible for its own management and the quality of its work and is committed to the values of KPMG International, and required, under contract, to observe its policies and regulations, including the standards of quality that govern the way it operates and provides services to clients, in order to compete efficiently on the market.



Corporate Governance is the system used to manage and monitor organizations.
For further information Access the site of the Brazilian Institute of Corporate
Governance (IBGC): www.ibgc.org.br.

KPMG International governance

The corporate governance structure at KPMG International is supported by three main bodies:

The Global Council: this body focuses on strategy and governance, and performs functions equivalent to a shareholders’ meeting for a public stock corporation. Among other things, the Global Council elects the Chairman of KPMG International for a term of up to four years (renewable once) and approves the appointment of the Global Board members, including representation from 55 member firms of KPMG International, in accordance with Swiss Law (sublicenses are generally indirectly represented by a member firm).

The Global Board: this is the principal governance and oversight body, and is responsible for including and approving strategies, protecting and enhancing the KPMG brand, overseeing management, and approving policies and regulations. It also admits member firms and ratifies the Chairman’s appointment of the members of the Global Executive Team.

This Board includes the Chairman of KPMG International, the vice Chairman, and the Chairman of each of the three regions, (the Americas; Asia Pacific – ASPAC; and Europe, the Middle East and Africa– EMA) and 20 senior partners from some of the largest member firms.

The Global Executive Team (GET): this is the principal management body, and is responsible for executing the strategy approved by the Global Board and for establishing processes to monitor and enforce policy compliance. It is led by the Chairman and includes global practice heads, regional leaders and a number of senior partners of member firms.

The GET is supported by Global Steering Groups, bodies responsible for executing the approved action plans to address the strategies determined for each of the specific business areas, for example, the Global People, Performance and Culture Group, (PPC) and the Global Quality and Risk Management Group.

To support the global strategy, each one of the three regions in which KPMG operates – the Americas (North, Central and South America), EMA (Europe, the Middle East and Africa) and Aspac (Asia and Pacific) – is administered by a Regional Board that assists in the implantation of policies and regulations focusing specifically on the needs of the member firms within their regions. David Bunce, a partner from KPMG in Brazil, is a member of the Regional Board for the Americas, as the Chairman for South America.

For further details on the main corporate governance bodies of KPMG International, access our Annual Transparency Report.

Composition of Global Directors  
Michael Andrew Chairman, KPMG International
Alan Buckle Vice- Chairman, KPMG International
John Veihmeyer Chairman, Americas
Rolf Nonnenmacher Chairman, EMA
Hideyo Uchiyama Chairman, ASPAC
Moses Kgosana Africa
Peter Nash Australia
Pedro Melo Brazil
William Thomas Canada
Frantisek Dostalek CEE
Stephen Yiu China
Andrew Cranston CIS
Jesper Koefoed Denmark
Jean-Luc Decornoy France
Russel Parera India
Terrence O’Rourke Ireland
Domenico Fumagalli Italy
Youg Gak (Ken) Yun Republic of Korea 
Guillermo Garcia-Naranjo Mexico
Herman Dijkhuizen Holland
Sai Choy Tham Singapore
John Scott Spain
Helene Willberg Sweden
Hubert Achermann Switzerland
John Griffith-Jones United Kingdom

To ensure this global consistency is maintained, KPMG International performs annual reviews at all of its member firms, as reported in the chapter on Professionalism and Integrity.

KPMG in Brazil governance

GRI 4.9

Each KPMG member firm is responsible for its own management and the quality of its services, and is contractually responsible for maintaining global consistency in the presentation and offering of its services. In KPMG in Brazil, Sustainability performance is assessed in two spheres by the Corporate Citizenship area, which answers directly to the Chief Operating Officer (COO):

Strategic Sphere: accompany goals and policies adopted globally and locally.

Operational Sphere: presentation of annual action plan and projects to the COO, the Chairman and Executive Committee, and also reporting in quarterly meetings and presentation of actions in progress to the COO.

In addition, members of the Executive Committee are involved in the initial interviews for preparing our sustainability report, and also in reviewing it, which is when our results are presented in a more systematic manner.

The local structures for corporate governance also adhere to global standards. KPMG in Brazil has its own governance bodies for coordinating and supervising its management, structured in accordance with Brazilian laws and is organized as above.

As part of the career development process, our best professionals become partners within the Organization, and provided they fulfill certain criteria, they can be nominated for Chairman.

The Chairman at KPMG in Brazil is the principal local executive and is elected by the other partners for a term of three years, renewal for a further two mandates of the same period. With this limitation, we promote changes in command and encourage various partners to join top management, maintaining our succession process.

GRI 4.2

The legal form of KPMG in Brazil complies with the legal regulations imposed for each of its different services. Consequently, as required by legislation, specifically for audit services, KPMG is registered as a “Simple” Brazilian Company.

Governance Structure of KPMG in Brazil


The Chairman is responsible for nominating the Executive Committee, which comprises the Chairman and seven other partners, usually heads of the main business practices, so that all of them are represented. The administrative area, which includes the Corporate Citizenship area, is represented by the COO.

Together, the Chairman and the Executive Committee are responsible for the policy, planning, supervision and general management of activities, including defining goals for local growth and determining the strategic management of the business areas, ensuring consistency with global strategy. GRI 4.2

As leaders of their business practices, the members of the Executive Committee continue to exercise their responsibilities in rendering services to clients. Thus, since they are partners and undertake their professional activities, the Executive Committee does not include any independent members. GRI 4.3

This organizational structure favors a dialogue between the leaders and the other partners and professionals, ensuring that the needs of the areas are represented at the Committee, which meets monthly. GRI 4.4

Furthermore, we hold quarterly meeting with all of the partners who present their results, and strategic alignment and we hold annual statutory meetings with all of the partners to approve the accounts, amongst other issues.

To obtain access to guidance and recommendations from our professionals, we promote dialogues through mechanisms such as periodic meetings by business group, Dialogue, People Survey, PPL Committee, Disciplinary Committee, Hotline and social media like The Chairman’s Blog and The KPMG World – and from which initiatives were suggested, such as: the implantation of a Women’s Committee, the eco-efficiency program and review of the policy for language allowances, the competition to create a theme for the trainee program and internal campaigns for recruitment of persons with disabilities (PCDs) and the program to improve internal communication. GRI 4.4

Our structure has an Operational Committee, consisting of leaders from the operational areas and the leader from the markets area, which determines the undertaking of routine business, considering achieving the goals established in the strategic plan and also a Finance Committee, which deals with the rules for remunerating partners and partner-directors.

Another essential body for our governance structure is the Disciplinary Committee, presented in the chapter on Professionalism and Integrity, which analyzes possible violations of rules and policies by any of our professionals, including partners. This committee comprises leaders from the operational areas, the Directors of Human Resources, the partner responsible for Risk Management and the Chairman. GRI 4.6

All of the governance practices, based on standards adopted globally, strengthen our brand and reputation and assist in maintaining the standards of quality for which we want to be recognized in all of the markets where we provide our services.




© 2012 KPMG Auditores Independentes, a Brazilian entity and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.