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GRI Index

 

* Sectorial supplement in its final version

 

Statement GRI Application Level Check

GRI 3.12

GRI Index Page Observations Status
1. Strategy and Analysis       
1.1 Statement from the Chairman 4 and 5 Message from the Chairman (KPMG in Brazil is still working on a long-term strategy that considers sustainability more clearly)
1.2 Main impacts, risks and opportunities  4, 5, 17
and 18
Message from the Chairman Presentation of the Report > Our Path towards Sustainable Development (KPMG is working on identifying the main risks and opportunities related to sustainability within the context of their activities)
2. Organizational profile      
2.1 Name of the organization  11 and 13 Organizational Profile > KPMG International Organizational Profile > KPMG in Brazil
2.2 Main brands, products and services  28 to 35 The Path towards Sustainability in our Pratice> Growth with Quality > Our Practices
2.3 Operational structure 11 to 13 Organizational Profile > KPMG International Organizational Profile > KPMG in Brazil
2.4 Location of organization’s head office  13 Organizational Profile > KPMG in Brazil
2.5 Geographic activities 11 to 15 Organizational Profile > KPMG International > Global Presence Organizational Profile > KPMG in Brazil > Local Presence
2.6 Legal nature 13 Organizational Profile > KPMG in Brazil
2.7 Markets served 13 to 15 Organizational Profile > KPMG in Brazil
2.8 Size of organization 11 to 13 Organizational Profile> KPMG International Organizational Profile > KPMG in Brazil
2.9 Main changes during the year 15, 19
and 36
Organizational Profile > KPMG in Brazil > Local Presence Presentation of the Report > Our Path to Sustainable Development > Understanding the Report > Scope The Path towards Sustainability in our Practice> Growth with Quality > Investments and Innovation
2.10 Awards 2 Highlights
3. Parameters for the Report      
Profile of the Report      
3.1 Period covered by the report  19 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope
3.2 Previous report 20 Our first Sustainability Report was published in September 2011, communicating our performance for the periods 2009 and 2010.

Presentation of the Report > Our Path towards
Sustainable Development > Understanding the Report > Frequency and Format
3.3 Frequency 20 In the first publication, biennial. From this Report on, the frequency shall be annual. Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Frequency and Format
3.4 Contact data  20 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Frequency and Format
Scope and Limit of the Report       
3.5 Definition of contents  21 to 23 Presentation of the Report > Our Path towards Sustainable Development > Our Strategic Stakeholders > Mapping, Engagement and Consultation (p. 21 identification of the public, p. 22-23, consultation and engagement for defining material themes)
3.6 Limit of the report 19 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope
3.7 Scope and limit of the report  19 Despite the acquisition made in 2011, there were no restrictions on the scope and limit of our report.

Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope
3.8 Basis for preparing the report  19 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope
3.9 Measurement technique for calculation basis  19 and 20 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope

Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Frequency and Format
3.10 Consequences of changes to previous reports  20 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Frequency
and Format
3.11 Significant changes in relation to previous years  19 and 20 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope

Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Frequency and Format
Summary of the GRI Contents       
3.12 Location of information in the report  117 GRI Index
Verification      
3.13 External verification 19 and 111 Presentation of the Report > Our Path towards Sustainable Development > Understanding the Report > Scope BSD Consulting Assurance Statement
4. Governance, Commitments and Engagement
4.1 Governance Structure 103 to 107 The Path towards Sustainability in our Practice> Global Consistency > Corporate Governance
4.2 Identification of main executives  106 and 107 The Path towards Sustainability in our Practice> Global Consistency > Corporate Governance> KPMG in Brazil Governance
4.3 Independent advisors 107 The Path towards Sustainability in our Practice> Global Consistency > Corporate Governance> KPMG in Brazil Governance
4.4 Communication channels with the highest governance body 107 The Path towards Sustainability in our Practice> Global Consistency > Corporate Governance> KPMG in Brazil Governance
4.5 Variable remuneration (considering economic, social and environmental) 76 The performance of our professionals is assessed annually, with business goals tied to variable remuneration.  However, the existing social and environmental goals did not influence variable remuneration, since, during this initial moment, our objective is to make them more aware.

The Path of Sustainability in Our Practice  > People– Employer of Choice > Our Team> Assessment and Feedback
4.6 Conflicts of interest 53, 54
and 107
The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Independence, Integrity, Ethics and Objectivity > Global Marketing Risk Management (GMRM) and Global Quality and Risk Management Manual (GQ&RM Manual) > People, Performance and Culture Global Manual

The Path towards Sustainability in our Practice> Global  onsistency > Corporate Governance> KPMG in Brazil Governance
4.7 Qualification of members from highest governance body 72 and 74 Qualification is determined by our core business and the contents prepared by  the Learning and Development Team for each business area. The partners have a specific module on sustainability. E-learning on sustainability is available for all professionals within the training options.

The Path of Sustainability in Our Practice  > People – Employer of Choice > Our Team> Quality services > Learning and development > Policy for continual professional education The Path of Sustainability in Our Practice  > People – Employer of Choice > Our Team> Quality services > Learning and development > Developing Leadership
4.8 Values, codes and internal principles 8, 9
and 51
KPMG > Vision

KPMG > Values

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Independence, Integrity, Ethics and Objectivity> Code of Conduct
4.9 Involvement of highest governance body in assessing
the economic, social and  environmental performance
106 The Path towards Sustainability in our Practice> Global Consistency > Corporate Governance> KPMG in Brazil Governance
4.10 Process for self assessment of highest governance body with respect to economic, social and environmental performance 75 All leaders go through a self-assessment process in relation to our core business,  not specifically for social-environmental questions.

The Path towards Sustainability in our Practice> People  – Employer of Choice > Our Team> Assessment and Feedback
Commitments to External Initiatives      
4.11 Principle of Precaution 48 to 59 The principle of precaution, given its relevance, is adopted with focus on our core business, but not specifically on social-environmental aspect. All of its management can be viewed throughout the chapter on Risk Management. The Path towards Sustainability in our Practice> Professionalism and Integrity > Risk Management
4.12 Letters, principles and initiatives 68 and 109 The Path towards Sustainability in our Practice> People  – Employer of Choice > Our Team Global Compact
Engagement of Interested Parties      
4.13 Participation in associations  42 and 43 The Path towards Sustainability in our Practice > Growth with Quality > Relationships with Clients and the Market > Dialogue, Promotion and Exchange of Knowledge > Entities supported
by KPMG in Brazil and the type of contribution offered
4.14 List of engaged stakeholders 21 Presentation of the Report > Our Path towards Sustainable Development > Our Strategic Steakholders> Mapping, Engagement and Consultation
4.15 Identification and selection of stakeholders 21 Presentation of the Report > Our Path towards Sustainable Development > Our Strategic Steakholders > Mapping, Engagement and Consultation
4.16 Engagement of stakeholders 21 and
36 to 44
Presentation of the Report > Our Path towards Sustainable Development > Our Strategic Steakholders > Mapping, Engagement and Consultation (forms of engagement to GRI on page 21: stakeholders consultation made in 2009 and 2011)

The Path towards Sustainability in our Practice > Growth with Quality > Relationships with Clientes and the Market (other types of engagement occur in everyday life of our business, as mentioned on pages 36-44 - Annual satisfaction survey, the ACI bimonthly discussions, events, courses and participation in councils and associations. With our workforce, the types of engagement are mentioned on page 105. Some specific items are detailed in the report - for example, Dialogue, 360o Assessment, Global People Survey - and others also occur in everyday life - department meetings. PPL meetings, President’s Blog, World KPMG / Facebook and LinkedIn)
4.17 Demands of stakeholders 22 and 23 Presentation of the Report > Our Path towards Sustainable Development > Our Strategic Steakholders > Definition of Material Themes
5. Economic Performance      
Approach and Management 33 and 46 The Path towards Sustainability in our Practice> Growth with Quality > Our practices > Advisory

The Path towards Sustainability in our Practice > Growth with Quality > Financial Results (for reasons of confidentiality, KPMG does not report pension plans and financial implications of operational risk)
Economic Performance (aspect)      
EC1 DVA 46 The Path towards Sustainability in our Practice> Growth with Quality > Financial Results
EC2 Financial implications, risks and opportunities, derived from climate changes  31 Our reply is partial since we understand that our risks are, essentially, regulatory. However, we did not perform systematized assessment of the direct financial implications on our core business derived from climate charges, although we have identified business opportunities arising from such:  

The Path of Sustainability in Our Practice  > Growth with Quality > Our Practices > Advisory
EC3 Pension plan offered    
EC4 Subsidies/ support via Tax Incentive Law 46 and 89 The Path towards Sustainability in our Practice> Growth with Quality > Financial Results

The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate Citizenship> Social Investment through Fiscal Incentive Laws
Market Presence      
EC5 Ratio between local and internal minimum salary 76 The Path towards Sustainability in our Practice> People – Employer of Choice > Our Team> Assessment and Feedback > Remuneration
EC6 Costs of local suppliers  93 The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate Citizenship > Development > Supplier Management
EC7 Local hiring 69 The Path towards Sustainability in our Practice> People – Employer of Choice > Our Team > Local Hiring
Indirect Economic Impacts       

EC8

Investments in infrastructure and communities

46, 81
to 92

The Path towards Sustainability in our Practice> Growth with Quality > Financial Results

The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate Citizenship

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Development > Providing Pro Bono Services or Compensation

EC9

Indirect economic impacts

17, 18
and 33

KPMG does not perform this assessment systematically, because it understands it is not material for reporting, therefore our reply is partial:

Presentation of the Report > Our Path towards Sustainable Development

The Path towards Sustainability in our Practices > Growth with Quality > Our Practices > KPMG in the Life Cycle of Companies

6. Environmental Performance      

Approach and Management

95

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment >
The Environmental Policy in Brazil (in general, this is not a material aspect to the segment where KPMG operates. Nevertheless, it has sought to identify the most important impacts and manage them)

EN1

Materials used

101

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Consumption of Materials

EN2

Materials used derived from recycling

101

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Consumption of Materials

Electricity        

EN3

Direct energy

99

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Energy Consumption

EN4

Indirect energy

99

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Energy Consumption

EN5

Energy saved

 

 

EN6

Low consumption products and services

 

 

EN7

Initiatives and reduction in consumption 

 

 

Water        

EN8

Water consumption by source

102

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Water Consumption

EN9

Water sources affected

 

 

EN10

Recycled and reused water

102

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Water Consumption

Biodiversity      

EN11

Location and size of area held within the protected areas
and with high biodiversity index outside the protected areas

 

 

EN12

Description of significant impacts on biodiversity within and outside the rotected areas   

 

 

EN13

Habitats protected and restored 

 

 

EN14

Strategies for managing the impacts on biodiversity

 

 

EN15

Number of species in the IUCN Red List and national lists of conservation of habitats in areas affected by operations

 

 

Emissions, Effluents and Residues      

EN16

Direct and indirect emissions of greenhouse gas effect

97 and 98

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Control of Emissions

EN17

Other indirect emissions of greenhouse gas effect

97 and 98

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Control of Emissions

EN18

Initiatives to reduce emissions 

94, 97
and 98

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Commitments and global goals

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Control of Emissions

EN19

Emission of substances that destroy the ozone layer, by weight

 

 

EN20

NOx, SOx, and other significant atmospheric emissions by type and weight 

 

 

EN21

Total disposal of water, by quality and destination 

102

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Water Consumption

EN22

Disposal of residues

102

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment >
Disposal of Residues (the existence of offices into condominiums hinders management of this item; KPMG
will improve the management from the next cycle on)

EN23

Total number and volume of significant spills

 

 

EN24

Weight of residues transported, imported, exported or treated considered dangerous under the terms of the Basel Convention – Annexes  I, II, III and VIII, and percentage of residues transported internationally

 

 

EN25

Identification, size, status of protection and biodiversity index of water and related habitats affected by water disposal and drainage made by the organization

 

 

Products and Services      

EN26

Mitigation of environmental impacts from products and services

 

 

EN27

Percentage of products and packaging  repaired in relation to total products sold, by product category

 

 

Conformity      

EN28

Fines and non monetary sanctions for environmental non compliance

95

KPMG in Brazil did not have any legal actions nor non monetary sanctions of this nature during the period covered by this report. 

The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate Citizenship> Environment > The nvironmental Policy in Brazil

Transport      

EN29

Significant environmental impacts on the transport of products and other goods and materials used, as well
as on transport of employees 

97

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Environment > Control of Emissions

General      

EN30

Total investments to protect the environment, by type

   
7. Social Performance – Human Rights      

Approach and Management

93, 126
and 127

The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate citizenship > Supplier management

GRI Index
(For 2012, KPMG aims at including specific contractual clauses addressing human rights in the standard draft of our requests for supplier proposal)

HR1

Investments that include human rights clauses 

 

 

HR2

Assessment of contracted companies and critical suppliers with respect to human rights 

93

The Path towards Sustainability in our Practice > People – Employer of Choice > Corporate Citizenship > Development > Supplier Management

HR3

Training for employees on human rights

 

 

Non-Discrimination      

HR4

Total number of acts of discrimination and measures totaled 

   
Freedom of Association and Collective
Bargaining
     

HR5

Identification of business units with risk of liberty of association and collective agreements 

 

KPMG provides liberty of collective association to 100% of its professionals. In addition, it reimburses  annuity fees paid to professional bodies.

Labor Rights      

HR6

Identification of business units with risk of child labor and measures taken

 

No risks of this nature were identified in our operation. KPMG has commitments that prohibit child labor at any of its operational units  (Global Compact, Code of Conduct at KPMG and their values). We started to adopt these commitments and principles through our significant contracts with suppliers.

Forced or Compulsory Labor      

HR7

Identification of business units with risk of forced labor or similar and measures taken

 

No risks of this nature were identified in our operation. KPMG has commitments that prohibit forced or slave labor at any of its operational units  (Global Compact, Code of Conduct at KPMG and their values). We started to adopt these commitments and principles through our significant contracts with suppliers.

Safety Practices      

HR8

Training of security personnel  on human rights

   
Indigenous Rights      

HR9

Cases of human rights violations of
indigenous people and measures taken

   
8 - Safety Practices and Decent Work      

Approach and Management

60, 61,
64 to 73

The Path towards Sustainability in our Practice > People  – Employer of Choice > Human Resource Management

The Path towards Sustainability in our Practice > People  – Employer of Choice > Our Team

Employment      

LA1

Employee profile

64 to 66

The Path towards Sustainability in our Practice > People  – Employer of Choice > Out Team

LA2

Turnover rates

 

 

LA3

Benefits offered to employees 

77

The Path towards Sustainability in our Practice > People – Employer of Choice > Our Team > Focus on the Individual

Relationship between Workers and Governance      

LA4

Percentage of employees covered by collective agreements 

 

100% of KPMG employees are covered by collective agreements.

LA5

Minimum period for notification with advance notice of operational changes

 

 

Employment Health and Safety      

LA6

Percentage of employees represented by Committees

 

 

LA7

Rates of injury, occupational illnesses, lost days, absenteeism and work-related deaths

 

 

LA8

Education and preventative programs for grave illnesses 

 

 

LA9

Health and safety terms provided in collective agreements

78 and 128

The themes/benefits related to health and safety go beyond the collective agreements in the various regions, as described in the chapter  The Path towards Sustainability in our Practice > People – Employer of Choice > Our Team > Focus on the Individual

Training and Education      

LA10

Average hours of training 

72

The Path towards Sustainability in our Practice> People – Employer of Choice > Our Team> Quality Services > Learning and Development> Policy for continual professional education

LA11

Continual learning management and end of career management

 

 

LA12

Performance assessment and career development

75

The Path towards Sustainability in our Practice> People – Employer of Choice > Our Team> Assessment and Feedback

Diversity and Equal Opportunities      

LA13

Employee profile by diversity indices 

64 to 66

The Path towards Sustainability in our Practice> People – Employer of Choice > Our Team

LA14

Ratio of salaries between men/women 

 

 

9. Social  Performance – Society      

Approach and Management

81 and 82

The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate Citizenship

Community      

SO1

Management of input, operation and output impacts

   
Corruption      

SO2

Business units subjected to risk assessments related to corruption

48

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management

SO3

Anticorruption training

54

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Independence, Integrity, Ethics and Objectivity >
Global Marketing Risk Management (GMRM) and Global Quality and Risk Management Manual (GQ&RM Manual) > People, Performance and Culture Global Manual

SO4

Measures taken in the case of corruption 

59

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Monitoring

Public Policies      

SO5

Position and participation in developing public policies 

30

The Path towards Sustainability in our Practice> Growth with Quality > Our Practices > Audit

SO6

Financial contributions to political parties,
politicians or related institutions

 

KPMG in Brazil does not make any contributions of this nature.

Unfair Competition      

SO7

Legal actions from unfair competition, trustee practices and monopolies 

 

KPMG in Brazil did not have any legal actions of this nature during the period covered by this report. 

Conformity      

SO8

Significant fines and non monetary sanctions for non compliance with laws and regulations 

   
10. Social Performance – Responsibility for the Product/Service       

Approach and Management

49 to 59

The Path towards Sustainability in our Practice> Professionalism and Integrity > Risk Management

Client's Health and Security      

PR1

Impacts of product and service on health and safety 

   

PR2

Cases of non compliance related to health and safety

   
Labeling of Products and Services      

PR3

Information on services demanded from labeling procedures 

52

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Independence, Integrity, Ethics and Objectivity > Global Marketing Risk Management (GMRM) and Global Quality and Risk Management Manual (GQ&RM Manual) >
Information on Products and Services 

PR4

Cases of non compliance with regulations and labeling considered relevant 

49

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management

PR5

Client satisfaction, including results of research 

37

The Path towards Sustainability in our Practice> Growth with Quality > Relationships with Clients and the Market > Client Satisfaction

Marketing Communication      

PR6

Adhesion to laws, norms and voluntary marketing codes 

52

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Independence, Integrity, Ethics and Objectivity > Global Marketing Risk Management (GMRM) and Global Quality and Risk Management Manual (GQ&RM Manual) > Marketing

PR7

Cases of non compliance related to marketing, publicity or sponsors 

 

 

Client Privacy      

PR8

Evidence of complaints related to violation of privacy or loss of client data 

49

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management

Compliance      

PR9

Cost of fines for non compliance with laws and regulations 

59

The Path towards Sustainability in our Practice > Professionalism and Integrity > Risk Management > Monitoring


 

 


© 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.