GRI Index - KPMG - 2013 Sustainability Report

1. Strategy and Analysis

	GRI Disclosures	Page	Level of reporting	Notes
1.1	Statement from the most senior decision-maker of the Organization about the relevance of sustainability to the organization and its strategy	Message from the Chairman	P
1.2	Key impacts, risks and opportunities	Message from the Chairman Our journey to sustainable development	F

2. Organizational Profile

	GRI Disclosures	Page	Level of reporting	Notes
2.1	Name of the organization	KPMG International KPMG in Brazil	F
2.2	Primary brands, products and services	KPMG in Brazil Global presence	F
2.3	Operational structure	KPMG International KPMG in Brazil	F
2.4	Location of Organization's headquarters	KPMG in Brazil	F
2.5	Geographic presence	KPMG International KPMG in Brazil	F
2.6	Nature of ownership and legal form	KPMG in Brazil	F
2.7	Markets served	KPMG in Brazil	F
2.8	Scale of Organization	KPMG International KPMG in Brazil	F	We have not presented our total capitalization broken down in terms of debt and equity.
2.9	Significant changes during the year	Forward KPMG in Brazil Investment and innovation	F
2.10	Awards	Home	F

3. Report Parameters

	GRI Disclosures	Page	Level of reporting	Notes
Report Profile
3.1	Reporting period	Forward	F
3.2	Date of most recent previous report	Forward	F	Our most recent previous Sustainability Report was published in 2013 presenting our performance for 2012.
3.3	Reporting cycle	Forward	F	Annual
3.4	Contact point	Forward	F
Report Scope and Boundary
3.5	Process for defining report content	Our stakeholders	F
3.6	Boundary of the report	Forward	F
3.7	Limitations on the scope and boundary	Forward	F	There were no limitations on the scope or boundary of our report.
3.8	Basis for reporting	Forward	F
3.9	Data measurement techniques and bases of calculations	Forward	F
3.10	Effect of any re-statements of information provided in earlier reports	Forward	F
3.11	Significant changes from previous years	Forward	F
GRI Content Summary
3.12	Location of disclosures in the report	GRI Index	F	GRI Index
Assurance
3.13	External assurance	Forward Assurance Statement	F

4. Governance, Commitments and Engagement

	GRI Disclosures	Page	Level of reporting	Notes
4.1	Governance structure	Global consistency	F
4.2	Indicate whether the chair of the highest governance body is also an executive officer	Governance at KPMG in Brazil	F
4.3	Independent members of the highest governance body	Governance at KPMG in Brazil	F
4.4	Communication channels with the highest governance body	Governance at KPMG in Brazil	F
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives and the Organization’s performance (including social and environmental performance)	Assessment and feedback/Career planning and development	F	The performance of our professionals is assessed annually, with business goals tied to variable remuneration. However, the existing social and environmental goals had no linkage with variable remuneration, as during this initial period our goal is to raise awareness.
4.6	Processes in place to ensure conflicts of interest are avoided	Governance at KPMG in Brazil Risk and quality management	F
4.7	Process for determining the qualifications of the members of the highest governance body tasked with developing the Organization’s strategy for matters related to the economy, the environment and social issues	People, performance and culture	F	Qualifications are determined by our core business and the contents prepared by the Training and Development Team for each practice. Partners have a specific module on sustainability. Among available training options, E-learning on sustainability is available for all professionals.
4.8	Internally developed statements of values, codes of conduct, and principles	Risk and quality management	F
4.9	Involvement of highest governance body in assessing economic, environmental, and social performance	Governance at KPMG in Brazil	F
4.10	Processes for evaluating the highest governance body’s own economic, environmental, and social performance	Assessment and feedback/Career planning and development	F	All leaders undergo a self-assessment process in relation to our core business, not specifically focused on social and environmental issues.
Commitments to External Initiatives
4.11	Precautionary Approach	Risk and quality management	F	The precautionary approach, given its relevance, is adopted with a focus on our core business, but not specifically on social and environmental matters. The approach to management is described throughout the chapter on Risk Management.
4.12	Charters, principles, or other initiatives	Corporate Citizenship - Local	F
Stakeholder Engagement
4.13	Memberships in associations	Client and market relations	F
4.14	List of stakeholder groups engaged by the Organization	Client and market relations	F
4.15	Identification and selection of stakeholders	Client and market relations	F
4.16	Stakeholder engagement	Client and market relations Our stakeholders	F	Mapping, engagement and consultation specifically as part of the report preparation process (page 9 to 12). Other approaches are used in the day-to-day running of our business, as mentioned on pages 41, 42 and 47 to 52 (annual client satisfaction surveys, bimonthly debates at the ACI, events, courses and participation in councils and associations). For internal stakeholders, the types of relations described in the chapter People and in specific sections of this report, such as MyPD, 360º Assessment, and Global People Survey – and others occur routinely – department and PPL meetings, KPMG Prev, Chairman's blog, KPMG World/Facebook and Linkedin).
4.17	Stakeholder concerns	Our stakeholders	F

5. Economic Performance

	GRI Disclosures	Page	Level of reporting	Notes
Approach and Management			P
Economic Performance
EC1	Direct economic value generated and distributed	Financial results	F
EC2	Financial implications and other risks and opportunities due to climate change	GRI Index	P	Our reply is partial since we understand that our risks are, essentially, regulatory. However, we did not perform systematic 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	Focus on individuals	F
EC4	Financial assistance received from the Government (including under tax incentive regulations)	Development Financial results	F
Market Presence
EC5	Ratio of entry level wage to local minimum wage	Assessment and feedback/Career planning and development	F
EC6	Spending on locally-based suppliers	Development	F
EC7	Local hiring of senior management	Assessment and feedback/Career planning and development	F
Indirect Economic Impacts
EC8	Infrastructure and community investments	Financial results Corporate citizenship - Local	F
EC9	Indirect Economic Impacts	Our journey to sustainable development	P	Our response is partial because KPMG does not carry out this assessment in a systematic manner and does not consider this assessment relevant at this time.

6. Environmental Performance

	GRI Disclosures	Page	Level of reporting	Notes
Approach and Management			P
EN1	Materials used by weight or volume	The environment	F
EN2	Materials used that are recycled input materials	GRI Index	F	KPMG does not use materials which derive from recycling in its activities.
Energy
EN3	Direct energy	The environment	P
EN4	Indirect energy	The environment	F
EN5	Energy saved due to conservation and efficiency		NR
EN6	Energy-efficient products and services		NR
EN7	Initiatives to reduce indirect energy consumption and reductions achieved		NR
Water
EN8	Water withdrawal by source	The environment	F
EN9	Water sources affected	The environment	P	There are no impacts of this nature in our operations, as our consumption originates from local water supply utilities in all cities we are present in.
EN10	Water recycled and reused	The environment	F
Biodiversity
EN11	Location and size of land owned in protected areas and areas of high biodiversity value outside protected areas		F	KPMG’s offices in Brazil are located in urban centers.
EN12	Description of significant impacts on biodiversity in and outside protected areas.		F	KPMG’s offices in Brazil are located in urban centers and do not produce impacts on these areas.
EN13	Habitats protected or restored		F	KPMG’s offices in Brazil are located in urban centers and do not produce impacts on these areas. Therefore, we do not implement measures for their protection or recovery.
EN14	Strategies for managing impacts on biodiversity		F	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 IUCN Red List and local conservation list species and national species with habitats in areas affected by operations		F	KPMG’s offices in Brazil are located in urban centers and their operations do not threaten the conservation of these species.
Emissions, Effluents and Waste
EN16	Direct and indirect greenhouse gas emissions	The environment	F
EN17	Other indirect greenhouse gas emissions	The environment	F
EN18	Initiatives to reduce emissions	The environment	P
EN19	Emissions of ozone-depleting substances by weight		NR
EN20	NOx, SOx and other significant air emissions by type and weight		F	The indicator and level of direct emissions are irrelevant in our operational segment
EN21	Total water discharge by quality and destination	The environment	F
EN22	Total weight of waste by type and disposal method		NR
EN23	Total number and volume of significant spills	GRI Index	F	The indicator is irrelevant in our operational segment.
EN24	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally	GRI Index	F	The indicator is irrelevant in our operational segment.
EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.	GRI Index	F	The indicator is irrelevant in our operational segment.
Products and Services
EN26	Initiatives to mitigate environmental impacts of products and services		NR
EN27	Percentage of products sold and their packaging materials that are reclaimed by category	GRI Index	F	The indicator is not applicable to our operational segment.
Compliance
EN28	Fines and non-monetary sanctions for noncompliance with environmental laws and regulations	GRI Index	F	KPMG in Brazil did not have legal actions or non monetary sanctions of this nature during the period covered by this report
Transport
EN29	Significant environmental impacts of transporting products and other goods and materials used, and transporting members of the workforce	The environment	P
Overall
EN30	Total environmental protection expenditures and investments by type		NR

7. Social Performance – Human Rights

	GRI Disclosures	Page	Level of reporting	Notes
Approach and Management			P
HR1	Investment agreements that include human rights clauses		NR
HR2	Percentage of significant suppliers and contractors that have undergone human rights screening	Development	P
HR3	Employee training on human rights	GRI Index	P	KPMG in Brazil have no specific training on human rights, although some behavior and technical training programs address human rights as a related subject.
Non-Discrimination
HR4	Total number of incidents of discrimination and corrective actions taken	GRI Index	F	No cases of discrimination were identified via the Disciplinary Committee, Hotline or legal action.
Freedom of association and collective bargaining
HR5	Operations identified in which the right to exercise freedom of association and collective bargaining may be at risk, and actions taken	GRI Index	F	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 freedom of association to 100% of its professionals. In addition, it reimburses annuity fees paid to professional bodies
Child Labor
HR6	Operations identified as having risk for incidents of child labor, and measures taken	GRI Index	F	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 (above R$ 1,000.00) with product and service providers in 2012. In 2013, we began mapping our key suppliers during an event called Sustainability Workshop: critical suppliers.
Forced and Compulsory Labor
HR7	Operations identified as having risk for incidents of forced or compulsory labor, and measures taken	GRI Index	F	No risks of this nature were identified in our operation. KPMG has commitments that prohibit forced or compulsory labor at any of its operational units (Global Compact, KPMG Code of Conduct and Values and Global Commitment to Human Rights in 2012).
Security Practices
HR8	Security personnel trained in human rights	GRI Index	F	KPMG in Brazil employs 14 direct security employees and has trained all of these employees in human rights issues.
Indigenous Rights
HR9	Incidents of violations involving rights of indigenous people and actions taken	GRI Index	F	KPMG’s offices in Brazil are located in urban centers and their operations do not threaten the rights of indigenous people.
Labor and Decent Employment Practices
Approach and Management			P
Employment
LA1	Employee profile	People, performance and culture	F
LA2	Turnover Rate		NR
LA3	Benefits provided to employees	Focus on individuals / Health and quality of life	F
LA4	Percentage of employees covered by collective bargaining agreements	GRI Index	F	100% of KPMG employees are covered by collective bargaining agreements
LA5	Minimum notice period regarding operational changes		P	There is no defined policy for communication processes. Depending on the need, scope and impact of operational changes, our professionals are notified in advance so they can become involved and prepare.
Occupational Health and Safety
LA6	Percentage of employees represented by Committees	GRI Index	F	On August 19, 2013, employees were appointed as representatives in the Internal Accident Prevention Committee, covering a total of 75% of represented employees. This commission discusses workplace and commuting injuries on a monthly basis and has access to the number of professionals on leave for health reasons, as well as the group of diseases that most affects our professionals. The Committee meets labor laws to São Paulo office, in the other offices we have the figure of CIPA’s designated. The Committee in São Paulo analyzes data reported in all country offices.
LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	GRI Index	NR
LA8	Education and prevention regarding serious diseases	GRI Index	P	Programs carried out through PPRA, PCMCO and Bioqualinet consultancy services, which offer support and indicate the resources available. For 2014, our Health and Safety Area is developing control systematic registration control of diseases / accidents as well as an e-learning to all professionals on this subject.
LA9	Health and safety topics covered in formal agreements with trade unions.	GRI Index	F	The themes/benefits related to health and safety go beyond the collective agreements agreed in the various regions, as described in the chapter People/Benefits.
Training and Education
LA10	Average hours of training	Quality of service / Learning and development	F
LA11	Programs for skills management and assistance in managing career endings.	GRI Index	P	KPMG has a consolidated program for continual skills development, which prepares its professionals both for the Organization’s strategic challenges and also for those of the sector and market in which it operates, supporting the employability of its professionals. We do not yet have training which focuses on managing career endings.
LA12	Performance and career development reviews	Assessment and feedback / Career planning and development	F
Diversity and Equal Opportunities
LA13	Breakdown of employees per indicators of diversity	Quality of service / Learning and development	F
LA14	Ratio of salary of women to men	Quality of service / Learning and development	F

8. Social Performance – Society

	GRI Disclosures	Page	Level of reporting	Notes
Approach and Management			P
Community
SO1	Management of input, operation and output impacts		NR
Corruption
SO2	Percentage and total number of business units analyzed for risks related to corruption	Risk and quality management	F
SO3	Anti-corruption training	Independence, integrity, ethics and objectivity	F
SO4	Actions taken in response to incidents of corruption	Monitoring	F
Public Policy
SO5	Public policy positions and participation in public policy development	GRI IndexCorporate Citizenship - Local Corporate Citizenship - Global	P	Our participation in public policies is related to our operational segment. The issue of auditor rotation is a central theme in our sector and is also of public interest; KPMGI participates in the World Economic Forum and the principles it subscribes to as a result of this forum also seek to position the Organization as an opinion leader on public policies which contribute to sustainable development of the business environment. The Carbon Price Communiqué is another initiative that positions KPMGI and its member firms on climate change.
SO6	Financial contributions to political parties, politicians, and related institutions	GRI Index	F	KPMG in Brazil does not make contributions of this nature
Anti-Competitive Behavior
SO7	Legal actions for anticompetitive behavior, anti-trust, and monopoly practices	GRI Index	F	KPMG in Brazil was party to no 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.	GRI Index	F	The Risk Management Area at KPMG in Brazil performs quality and risk management which are intrinsic to its segment. Tools such as Organization Values, Code of Conduct, Global Quality Risk Management Manual, Performance Reviews and Disciplinary Committee as well as the training carried out, put this management into practice. Thus, KPMG in Brazil incurred no fines or sanctions of this nature during the period covered by this report.

9. Social Performance – Product/service responsibility

	GRI Disclosures	Page	Level of reporting
Approach and Management			P
Customer Health and Safety
PR1	Assessment of health and safety impacts of products and services		NR
PR2	Incidents of non-compliance concerning health and safety		NR
Product and Service Labeling
PR3	Product and service information required	Risk and quality management	F
PR4	Incidents of non-compliance with regulations concerning labeling ruled unfavorably in court	Risk and quality management	F
PR5	Customer satisfaction, including results of surveys	Risk and quality management	F
Marketing Communications
PR6	Adherence to laws, standards, and voluntary codes related to marketing	Risk and quality management	F
PR7	Incidents of non-compliance concerning marketing, advertising, or sponsorship	Risk and quality management	F
Client Privacy
PR8	Substantiated complaints regarding breaches of customer privacy and losses of customer data	Risk and quality management	F
Compliance
PR9	Monetary value of fines for noncompliance with laws and regulations concerning the provision of products and services	Monitoring	F