* Sectorial supplement in its final version
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 |
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 |
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 > |
||
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 |
|
|
|
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 |
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 > |
|
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 |
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 |
The Path towards Sustainability in our Practice> People – Employer of Choice > Corporate citizenship > Supplier management GRI Index |
||
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 |
|||
8 - Safety Practices and Decent Work | ||||
Approach and Management |
60, 61, |
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 > |
|
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, |
|
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) > |
|
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 |