GRI Index

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GRI Index

GRI indicators		Page	Observations
1. Strategy and Analysis
1.1	President’s declaration on the relevance of sustainability for the Organization and its strategy	6 - 9	KPMG is still maturing its understanding of sustainability within the context of its business segment so that it can evolve on this path.
1.2	Main impacts, risks and opportunities	6 - 9, 37 - 38	KPMG is still in a process of a broader understanding of sustainability within the context of its business segment so that it can identify impacts, risks and opportunities.
2. Organizational profile
2.1	Name of the organization	14, 16
2.2	Main brands, products and services	14,19-26
2.3	Operational structure	14-18
2.4	Location of organization's headquarters	16
2.5	Geographic activities	15-18
2.6	Legal nature	16
2.7	Markets served	16-18
2.8	Size of organization	14-18	We have not presented our total capitalization itemized in terms of debt and equity.
2.9	Main changes during the year	18,31,51-52
2.10	Awards	2-3
3. Parameters for the report
Profile of the Report
3.1	Period covered by the report	31
3.2	Previous report	31	Published in August 2012, the Sustainability Report presented our performance for 2011.
3.3	Frequency	31	Annual
3.4	Contact data	31
Scope and limit of the Report
3.5	Definition of contents	34-36
3.6	Limit of report	31
3.7	Scope and limit of report	31, reporting index	There were no restrictions on the scope and limits of our report, despite the acquisition in 2011 of the operations of the fifth largest audit firm in Brazil.
3.8	Basis for preparing the report	31
3.9	Measurement technique for calculation bases	31, 124-125
3.10	Consequences of changes to previous reports	31
3.11	Significant changes in relation to previous years	31
Summary of the GRI Contents
3.12	Location of information in the report	139-148	GRI Index.
Verification
3.13	External verification	31, 132-135
4. Governance, Commitments and Engagement
4.1	Governance Structure	45,46
4.2	Specify if the president at the highest level of governance is also an executive officer	45
4.3	Independent directors with the highest governance authority	46
4.4	Communication channels with the highest governance body	46
4.5	Variable remuneration (considering economic, social and environmental )	99	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.
4.6	Conflicts of interest	46, 64, 66, 71,72
4.7	Process for qualifying members of the most senior governance authority to determine the Organization’s strategy for matters related to the economy, the environment and the social issues	95, 97, reporting index	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.
4.8	Codes, values and internal principles	11-13, 68,69
4.9	IInvolvement of highest governance body in assessing economic, social and environmental performance	45-46
4.10	Process for self-assessment of highest governance body with respect to economic, social and environmental performance	98, reporting index	All leaders go through a self-assessment process in relation to our core business, not specifically focused on socialenvironmental questions.
Commitments to External Initiatives
4.11	Principle of Precaution	64,reporting index	The principle of precaution, given its relevance, is adopted with focus on our core business, but not specifically on social-environmental matters. All of its management can be viewed throughout the chapter on Risk Management.
4.12	Letters, principles and initiatives	90, 104-106
Engagement of Interested Parties
4.13	Participation in associations	60-61
4.14	List of engaged stakeholders	34 - 36
4.15	Identification and selection of stakeholders	34
4.16	Stakeholder engagement	34-36, 52- 54, reporting index	Mapping, engagement and specific consultation to prepare the report (page 34 – consultations carried out in 2009 and 2011). Further approaches take place in the day-to-day running of our business, as mentioned on pages 52-54 (annual satisfaction research with clients, bimonthly debates at the ACI, events, courses and participation in councils and associations). The types of relationship with our internal public are mentioned on page 46 and detailed in specific items throughout this report – Dialogue, 360º Assessment, GlobalPeople Survey, for example – and others take place during daily activities – department and PPL meetings, KPMG Prev, President’s bloc, KPMG World/ Facebook and Linkedin).
4.17	Demands of stakeholders	35-36
5. Economic Performance
Approach and Management
Economic Performance (aspect) (aspecto)
EC1	DVA	62
EC2	Financial implications, risks and opportunities, derived from climate change	24, reporting index	Our reply is partial since we understand that our risks are, essentially, regulatory. However, we did not perform systematized assessments of the direct financial implications on our core business derived from climate charge, although we do conduct such studies and have identified business opportunities arising from such.
EC3	Pension plan offered	100, 101
EC4	Government subsidies (including support via the Fiscal Incentive Law)	62, 113, 114
Market presence
EC5	Ratio between local and internal minimum salary	99
EC6	Costs of local suppliers	119
EC7	Local hiring	91
Indirect Economic Impacts
EC8	Investments in infra-structure and communities	62, 104-117
EC9	Indirect Economic Impacts	27, 37, 38, reporting index	Our response is partial because KPMG does not carry out this assessment in a systematized form and does not consider its execution relevant at this time.
6. Environmental Performance
Approach and Management
EN1	Materials used by weight and volume	127
EN2	Materials used derived from recycling	reporting index	KPMG does not use materials which derive from recycling in its activities.
Electricity
EN3	Direct energy	126
EN4	Indirect energy	127
EN5	Energy saved
EN6	Low consumption products and services
EN7	Initiatives and reduction in consumption
Water
EN8	Water consumption by source	128
EN9	Water sources affected	128, reporting index	There are no impacts of this nature in our operations, as our consumption originates from municipal public supply in all the cities where we are active.
EN10	Recycled and reused water	128
Biodiversity
EN11	Location and size of area held within the protected areas and with high biodiversity index outside the protected areas	reporting index	KPMG’s offices in Brazil are located in urban centers.
EN12	Description of significant impacts on biodiversity within and outside the protected areas	reporting index	KPMG’s offices in Brazil are located in urban centers and do not produce impacts in these areas.
EN13	Protected or recovered habitats	reporting index	KPMG’s offices in Brazil are located in urban centers and do not produce impacts in these areas. Therefore, we do not implement measures for its protection or recovery.
EN14	Strategies for managing the impacts on biodiversity	reporting index	KPMG’s offices in Brazil are located in urban centers and do not produce impacts in these areas. Therefore, the theme is not considered relevant and we do not have a strategy for its management.
EN15	Number of species in the IUCN Red List and national lists of conservation of habitats in areas affected by operations	reporting index	KPMG’s offices in Brazil are located in urban centers and their operations do not threaten the conservation of these species.
Emissions, Effluents and Residues
EN16	Direct and indirect emissions of greenhouse effect gases	123-125
EN17	Other indirect emissions of greenhouse effect gases	123-125
EN18	Initiatives to reduce emissions	120, 123
EN19	Emission of substances that harm the ozone layer, by weight
EN20	NOx, SOx and other significant atmospheric emissions, by type and weight	reporting index	The indicator and level of direct emissions are irrelevant in our operational segment.
EN21	Total disposal of water, by quality and destination	128
EN22	Total weight of waste, by type and disposal method	129
EN23	Total volume and number of significant spillages	reporting index	The indicator is irrelevant in our operational segment.
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.	reporting index	The indicator is irrelevant in our operational segment
EN25	Identification, size, status of protection and biodiversity index of water and related habitats affected by water disposal and drainage made by the organization.	reporting index	The indicator is irrelevant in our operational segment.
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	reporting index	The indicator and level of direct emissions are irrelevant in our operational segment.
Compliance
EN28	Fines and nonmonetary sanctions for environmental non compliance	121, reporting index	KPMG in Brazil did not have legal actions or non-monetary sanctions of this nature during the period covered by this report.
Transportation
EN29	Significant environmental impacts on the transport of products and other goods and materials used, and on transport of employees	123
General
EN30	Total environmental protection expenditures and investments, by type
7. Social Performance – Human Rights
Approach and Management
HR1	Investments that include human rights clauses
HR2	Assessment of contracted companies and critical suppliers with respect to human rights	119
HR3	Training for employees on human rights
Non-Discrimination
HR4	Total number of acts of discrimination and measures taken	reporting index	No cases of discrimination were identified via the Disciplinary Committee, Hotline or legal action.
Freedom of trade union membership and collective bargaining
HR5	Identification of business units with risk of association and collective agreements	reporting index	No risks of this nature have been identified in our operations. Therefore we have not yet mapped these risks in our supply chain. KPMG provides liberty of collective association to 100% of its professionals. In addition, it reimburses annuity fees paid to professional bodies.
Child Labor
HR6	IIdentification of business units with risk of child labor and measures taken	reporting index	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, KPMG Code of Conduct and Values and Global Commitment to Human Rights in 2012). We started to promote these commitments through our standard agreements in 2012 (above R$1,000.00) with product and service providers. In 2013 we will adapt our internal procedures so we can assess the risk posed by accepting clients, ongoing work and hiring suppliers.
Forced or Slave Labor
HR7	Identification of business units with risk of forced labor or similar and measures taken.	reporting index	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, KPMG Code of Conduct and values and Global Commitment to Human Rights in 2012). We started to promote these commitments through our standard agreements in 2012 (above R$1,000.00) with product and service providers. In 2013 we will adapt our internal procedures so we can assess the risk posed by accepting clients, ongoing work and hiring 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 - Labor and Decent Employment Practices
Approach and Management
Employment
LA1	Employee profile	81-86
LA2	Turnover rates
LA3	Benefits offered to employees	100
Relations between employees and governance
LA4	Percentage of employees covered by collective agreements	reporting index	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 workrelated deaths
LA8	Education and preventative programs for grave illnesses	reporting index	Programs carried out through PPRA, PCMCO and Bioqualinet consultancy services, which offer support and indicate the resources available.
LA9	Health and safety terms provided in collective agreements	reporting index	The themes/benefits related to health and safety go beyond the collective agreements in the various regions, as described in the chapter People/Benefits.
Training and Education
LA10	Average hours of training	95
LA11	Continual learning management and end of career management	reporting index	KPMG has a consolidated program for continual skill development, which prepares its professionals both for the Organization’s strategic challenges and also for those from the sector and market in which it operates, supporting the employability of its professionals. We do not yet have training which focuses on end of career management.
LA12	Performance assessment and career development	98
Diversity and Equal Opportunities
LA13	Employee profile by diversity indices	83-90
LA14	Ratio of salaries between men/women	88
9.Social Performance – society
Approach and Management
Communities
SO1	Management of input, operation and output impacts
Corruption
SO2	Business Units subject to risk assessments related to corruption	64
SO3	Anti-corruption training	72
SO4	Measures taken in the case of corruption	77
Public policies
SO5	Position and participation in developing public policies	21, 105-106, 111, 120, reporting index	Our participation in public policies is related to our operational segment. The issue of rotating auditors (page 21) is a central theme in our sector and is also of public interest; KPMGI participation in the World Economic Forum and the main signatories from this forum (pages 105 and 106) also seek to position the Organization as influencing public policies which contribute to sustainable development of the business environment. The Carbon Price Communiqué (page 120) is a further initiative which positions KPMGI and its member firms on the subject of climate change and the results of the Biodiversity on the Rucksack – KPMG in Brazil, WWF-Brazil and IPEC, (page 111) pilot-project, will be presented to the Ministry of Education and Ministry of the Environment by the WWF as a suggestion for public policy for environmental education.
SO6	Financial contributions to political parties, politicians or related institutions	reporting index	KPMG in Brazil does not make contributions of this nature.
Unfair competition
SO7	Legal actions from unfair competition, trustee practices and monopolies,	reporting index	KPMG in Brazil did not have any legal actions of this nature during the period covered by this report.
Compliance
SO8	Significant fines and non-monetary sanctions for noncompliance with laws and regulations	reporting index	KPMG in Brazil did not have fines or sanctions of this nature during the period covered by this report.
10. Social Performance – Responsibility for the product/service
Approach and Management
Client Health and Safety
PR1	Impacts of product and service on health and safety
PR2	Cases of noncompliance related to health and safety
Labeling of products and services
PR3	Information on services demanded from labeling procedures	70
PR4	Cases of noncompliance with regulations and labeling considered relevant	66
PR5	Client satisfaction, including results of research	52-53
Marketing Communication
PR6	Adhesion to laws, norms and voluntary marketing codes	70
PR7	Cases of noncompliance related to marketing, publicity or sponsors	70
Client privacy
PR8	Evidence of complaints related to violation of privacy or loss of client data	66
Compliance
PR9	Cost of fines for noncompliance with laws and regulations	77

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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.