GRI Content Index

GRI G4 CORE CONTENT SUMMARY

	GENERAL STANDARD DISCLOSURES	link	Comment	EXTERNAL ASSURANCE
STRATEGY AND ANALYSIS
G4-1	Statement from the Chairman	4, 5, 7, 24, 30
ORGANIZATIONAL PROFILE
G4-3	Name of Organization	11,14
G4-4	Primary brands, products and services	11; 16-19
G4-5	Location of Headquarters	11, 14
G4-6	Countries where we operate	13
G4-7	Nature of ownership and legal form	11, 14
G4-8	Markets served	12-13
G4-9	Scale of Organization	11-14
G4-10	Employee Profile	62-64; 73-75
G4-11	Percentage of employees covered by collective bargaining agreements	62
G4-12	Supply chain	90
G4-13	Significant changes during the reporting period	78-79
G4-14	Precautionary Approach	49
G4-15	Charters, principles, or other initiatives to which the Organization subscribes	70; 90-91; 102
G4-16	Memberships in associations	88-89
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES				Yes, p.108-109
G4-17	Entities included in the organization’s consolidated financial statements or equivalent documents	3; 76-77		Yes, p. 108-109
G4-18	Process for defining the report content and the Aspect Boundaries and implementation of the Reporting Principles for Defining Report Content	34		Yes, p. 108-109
G4-19	Material Aspects identified	35		Yes, p. 108-109
G4-20	Aspect Boundary within the organization	35; 38-39		Yes, p. 108-109
G4-21	Aspect Boundary outside the organization	35; 38-39		Yes, p. 108-109
G4-22	Restatements of information provided in previous reports	3; 35; 37		Yes, p. 108-109
G4-23	Significant changes from previous reporting periods in the Scope and Aspect Boundaries	3		Yes, p. 108-109
STAKEHOLDER ENGAGEMENT				Yes, p. 107-108
G4-24	Stakeholder groups engaged	32		Yes, p. 107-108
G4-25	Basis for identification and selection of stakeholders	32		Yes, p. 107-108
G4-26	Approach to and frequency of stakeholder engagement	32		Yes, p. 107-108
G4-27	Key topics raised by stakeholders	34		Yes, p. 107-108
REPORT PROFILE
G4-28	Reporting period	3
G4-29	Date of most recent previous report	3	Previous report published March 2014
G4-30	Reporting cycle	3
G4-31	Contact point for questions regarding the report	3
G4-32	‘In accordance’ option chosen	3
G4-33	Policy and current practice with regard to seeking external assurance for the report	3; 107
GOVERNANCE
G4-34	Governance structure of the Organization	20
G4-38	Composition of the highest governance body and its committees	20-21
G4-39	Whether the chair of the highest governance body is also an executive officer	21
G4-40	Nomination and selection processes for the highest governance body and its committees	20-21; 65
G4-41	Processes to ensure conflicts of interest are avoided	21; 50; 53
G4-42	The highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, and strategies	21
G4-44	Processes for evaluation of the highest governance body	65
G4-47	Frequency of the highest governance body’s review of impacts, risks, and opportunities	20-21; 23
G4-48	The governance body that formally reviews and approves the sustainability report	23
ETHICS AND INTEGRITY				Yes, p. 108-109
G4-56	The Organization’s values, principles, standards and norms of behaviour	8-9; 49-56		Yes, p. 108-109
G4-57	The mechanisms for seeking advice on ethical and lawful behaviour	49-56		Yes, p. 108-109
G4-58	Mechanisms for reporting concerns about unethical or unlawful behaviour, and matters related to organizational integrity	49-56		Yes, p. 108-109

CATEGORY: ECONOMIC

	GENERAL STANDARD DISCLOSURES	link	Comment	EXTERNAL ASSURANCE
ASPECT: ECONOMIC PERFORMANCE
Management Approach		76		Yes, p. 109
G4-EC1	Direct economic value generated and distributed	76, 77
G4-EC2	Financial implications and other risks and opportunities due to climate change	99
G4-EC3	Coverage of the Organization’s Defined Benefit Plan Obligations	67		Yes, p. 109
G4-EC4	Financial assistance received from government	77		Yes, p. 109
ASPECT: MARKET PRESENCE			NON-MATERIAL
Management Approach
G4-EC6	Proportion of senior management hired from the local community	72
ASPECT: INDIRECT ECONOMIC IMPACTS			NON-MATERIAL
Management Approach		90		Yes, p. 109
G4-EC7	Development and impact of investments and services supported	77; 90-97		Yes, p. 109

CATEGORY: ENVIRONMENTAL

	GENERAL STANDARD DISCLOSURES	link	Comment	EXTERNAL ASSURANCE
ASPECT: ENERGY			NON-MATERIAL
Management Approach		104		Yes, p. 107-109
G4-EN3	Energy consumption within the organization	104
G4-EN4	Energy consumption outside of the organization	104
ASPECT: WATER			NON-MATERIAL
Management Approach		105		Yes, p. 107-109
G4-EN8	Total water withdrawal by source	105
G4-EN10	Water recycled and reused	105
ASPECT: EMISSIONS
Management Approach		98		Yes, p. 107-109
G4-EN15	Direct greenhouse gas (GHG) emissions (scope 1)	102
G4-EN16	Energy indirect greenhouse gas (GHG) emissions (scope 2)	102
G4-EN17	Other indirect greenhouse gas (GHG) emissions (scope 3)	102
G4-EN19	Reduction of greenhouse gas (GHG) emissions	103
ASPECT: EFFLUENTS AND WASTE			NON-MATERIAL
Management Approach
G4-EN22	Total water discharge	105
ASPECT: COMPLIANCE			NON-MATERIAL
Management Approach
G4-EN29	Sanctions for non-compliance with environmental laws and regulations	101
ASPECT: TRANSPORT			NON-MATERIAL
Management Approach
G4-EN30	Significant environmental impacts of transport	101

CATEGORY: LABOUR PRACTICES AND DECENT WORK

	GENERAL STANDARD DISCLOSURES	link	Comment	EXTERNAL ASSURANCE
ASPECT: EMPLOYMENT
Management Approach		61		Yes, p. 107-109
G4-LA1	Total number and rates of new employee hires and employee turnover	64		Yes, p. 109
G4-LA2	Benefits awarded	66
G4-LA3	Return to work rates after parental leave	70
ASPECT: LABOUR/MANAGEMENT RELATIONS
Management Approach		78
G4-LA4	Minimum notice periods regarding operational changes	78	No minimum period is established in our collective bargaining agreements with trade unions
ASPECT: OCCUPATIONAL HEALTH AND SAFETY
Management Approach		66
G4-LA5	Percentage of workforce represented in formal health and safety committees	66
G4-LA7	Workers with high incidence or high risk of diseases related to their occupation	66
G4-LA8	Health and safety topics covered in formal agreements with trade unions	66	The matters addressed in collective bargaining agreements with trade unions include health certificates and temporary leave.
ASPECT: TRAINING AND EDUCATION
Management Approach		57		Yes, 107-109
G4-LA9	Average hours of training per year per employee by gender, and by employee category	58
G4-LA10	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings		KPMG has a consolidated programme for continual skills development, which prepares our professionals both for our strategic challenges and also for those of the sector and market where we operate, supporting employability. Training focused on managing career endings has not yet been implemented.
G4-LA11	Percentage of employees receiving regular performance and career development review	65
ASPECT: DIVERSITY AND EQUAL OPPORTUNITY
Management Approach		52, 70
G4-LA12	Composition of governance bodies and breakdown of employees per employee category according to gender, age group and minority group membership	64, 72, 73-75
ASPECT: EQUAL REMUNERATION FOR WOMEN AND MEN
Management Approach		52, 65
G4-LA13	Ratio of basic salary and remuneration of women to men	71

CATEGORY: SOCIAL – HUMAN RIGHTS

	GENERAL STANDARD DISCLOSURES	link	Comment
ASPECT: NON-DISCRIMINATION
Management Approach		52, 70
G4-HR3	Total number of incidents of discrimination and corrective actions taken		No instances of discrimination were identified by our monitoring mechanisms
ASPECT: FREEDOM OF ASSOCIATION
Management Approach		52, 70
G4-HR4	Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated		KPMG offers freedom of association and collective bargaining to all professionals, including reimbursement for union fees. No violations of this right were identified within our Organization, and we have not mapped our supply chain.
ASPECT: SUPPLIER HUMAN RIGHTS ASSESSMENT			NON-MATERIAL
Management Approach		52, 90
G4-HR10	Suppliers screened using human rights criteria	90
ASPECT: HUMAN RIGHTS GRIEVANCE MECHANISMS
Management Approach		52, 90
G4-HR12	Number of grievances about human rights impacts		No instances were identified by our monitoring mechanisms.

CATEGORY: SOCIAL – SOCIETY

	GENERAL STANDARD DISCLOSURES	link	Comment	EXTERNAL ASSURANCE
ASPECT: ANTI-CORRUPTION
Management Approach		49, 52		Yes, p. 108
G4-SO3	Operations assessed for risks related to corruption	49, 55
G4-SO4	Communication and training on anti-corruption policies	51		Yes, p. 108
G4-SO5	Confirmed incidents of corruption and actions taken	56
ASPECT: PUBLIC POLICY
Management Approach		41, 88
G4-SO6	Total value of political contributions		KPMG makes no donations to political parties.
ASPECT: ANTI-COMPETITIVE BEHAVIOUR
Management Approach		49, 52
G4-SO7	Legal actions for anti-competitive behaviour		No instances were identified by our monitoring mechanisms.
ASPECT: COMPLIANCE
Management Approach		51, 55, 56
G4-SO8	Fines and non-monetary sanctions for non-compliance with laws and regulations		No instances were identified by our monitoring mechanisms.

CATEGORY: SOCIAL – PRODUCT RESPONSIBILITY

	GENERAL STANDARD DISCLOSURES	link
ASPECT: PRODUCT AND SERVICE LABELLING
Management Approach		53
G4-PR3	Product and service information	53
G4-PR4	Non-compliance with regulations and voluntary codes concerning labelling	50
G4-PR5	Customer satisfaction surveys	81
ASPECT: MARKETING COMMUNICATIONS
Management Approach		53
G4-PR7	Incidents of non-compliance with regulations and voluntary codes concerning marketing communications	53
ASPECT: CUSTOMER PRIVACY
Management Approach		49
G4-PR8	Substantiated complaints regarding breaches of customer privacy and losses of customer data	50
ASPECT: COMPLIANCE
Management Approach		56
G4-PR9	Significant fines for non-compliance with laws and regulations concerning the provision of products and services	56

About the report

GRI Content Index – G4

GRI G4 CORE CONTENT SUMMARY

CATEGORY: ECONOMIC

CATEGORY: ENVIRONMENTAL

CATEGORY: LABOUR PRACTICES AND DECENT WORK

CATEGORY: SOCIAL – HUMAN RIGHTS

CATEGORY: SOCIAL – SOCIETY

CATEGORY: SOCIAL – PRODUCT RESPONSIBILITY