Services KPMG Cert GmbH

For the greatest possible success of your company or organisations, all operational processes and systems should work optimally and mesh smoothly. Whether it is a question of management systems for quality, the environment, energy or information security, recognising and exploiting potential for improvement is crucial for the positive development of your company.

A decisive component in the optimisation of processes is certification, in which compliance with specified requirements for products and services, systems or persons is confirmed by an accredited third party. Such a certification brings numerous advantages and potentials for your company: a continuous improvement of the operational processes with simultaneous minimisation of costs and risks, resulting in an increase in competitiveness, an image enhancement with your stakeholders as well as higher customer satisfaction. By certifying the processes, you contribute significantly to the optimisation of internal processes as well as to the positive perception of your company from the outside.

Within the scope of the preliminary audit or the document review (audit stage 1), the management system documentation of the organisational units to be audited is reviewed with regard to its conformity with the above-mentioned standards and the result of this review is documented. In addition, discussions and a brief inspection of the organisation's site take place. Finally, readiness for the audit stage 2 is determined. This audit step is followed by the on-site audit (audit stage 2).

In the on-site phase (audit stage 2), the audit of the organisation takes place with regard to the conformity of the established and documented processes with the requirements of the aforementioned standards. A significant part of the required interviews is conducted with the management and employees of the organisational unit to be audited and documented accordingly, as the implementation and maintenance of a management system depends on the direct involvement of the management and employees.

Surveillance audits are audits that are repeated at intervals of no more than 12 months and are necessary to ensure certification or maintenance of registration. Here, a document review and an on-site audit are carried out as a combined audit section within a reduced framework and are included in the scope of services of this contract.

If the requirements of the standards are met, a certificate is issued that is generally valid for three years. Subsequently, a new certification cycle begins with recertification. If there is interest, KPMG creates a certification mark with which the client can refer to its certification status.

The scope of the certificate can be extended or limited under certain conditions; likewise, the certificate can be suspended or withdrawn. Restoration of the certification is possible if the standard requirements are met again.

Certification by KPMG CERT GmbH is possible for the following management systems:

• Quality management according to ISO 9001
• Environmental management according to ISO 14001
• Information security according to BSI, ISO 27001 and IT security catalogue of BNetzA
• Occupational health and safety according to OHSAS 18001, ISO 45001, SCC and SCP
• Energy management according to ISO 50001

Other services provided by KPMG CERT GmbH include:

• Validation according to EMAS
• Certification of specialised waste management companies (EfbV)

KPMG CERT GmbH always certifies according to the standards of DIN EN ISO/IEC 17021-1 and other regulations for certification bodies.

Within the framework of a validation, specialists from KPMG CERT GmbH provide objective proof that the right system has been developed for a specific application or use in your company. The question is not so much how well a system works and with what success, but rather whether the right system could be found and implemented according to the individual requirements. Thus, validation enables a statement about the applicability of a solution for a specific problem in the respective environment.

Similar to certification, validation proceeds in defined validation cycles and takes place in close cooperation with the employees of your company. In addition to careful pre- and post-testing, an on-site assessment is also part of the validation process. This involves interviews with staff and managers, a walk-through of operational areas and a review of relevant documentation. Three years after the actual validation, a full revalidation takes place.

The KPMG CERT GmbH team has many years of experience with validation processes and is characterised by a high level of interdisciplinary expertise. We are very familiar with the audit procedure for a wide range of industries and work independently and competently at all times. A constructive audit atmosphere and alignment with the framework conditions and professional orientation of your company are particularly important to us.

Validation by KPMG CERT GmbH is possible for the following instrument:

• Validation according to EMAS for environmental management systems and environmental statements.

In addition to validations, as an accredited certification body we also offer numerous certifications according to internationally recognised regulations.

For companies and organisations in a wide range of sectors, unrestricted credibility and the proven resilience of their data are essential. Here, verification by an independent third party, which checks whether certain quantitative data are also facts according to defined standards, offers a reliable, professional solution. This increases the credibility of the corresponding information and ultimately the trust in your company, both vis-à-vis the public and when communicating with competent authorities. Verifications are also mandatory in numerous regulations and standards.

The KPMG CERT GmbH team is accredited for many verification services and is characterised by many years of national and international experience and high, interdisciplinary expertise. We are very familiar with numerous auditing standards for a wide range of industries and offer independent, competent verification of your information. We have outstanding expertise especially in the energy-intensive industry as well as in the chemical and energy sector.

Verification by KPMG CERT is possible according to the following auditing standards:

• EU Emissions Trading Scheme (EU ETS): Verification of emission reports and allocation requests according to ZuV 2020 and DIN EN ISO 14065

Many of our clients combine verification with further attestation services on the following topics:

• Electricity price compensation
• Energy audits according to DIN EN 16247-1
• F-Gases
• Strategic raw materials
• Gold and Conflict Minerals (OECD, LBMA, RJC, Dodd Frank)
• CO2 neutrality
• Standards for CO2 balances or carbon footprints, e.g. according to DIN EN ISO 14064-1
• Environmental provisions
• Special technical reports

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1. Relevance and economic importance

For companies and organisations of all sectors and sizes, alignment with the different demands of their customers is essential. The challenge is to deliver individual services with the agreed quality at all times, while at the same time meeting standards, legal requirements and stakeholder expectations, and keeping an eye on costs - all against the backdrop of constantly changing markets. Optimally thought-out work processes and the prevention and early identification of sources of error are crucial for this. After all, the high quality of products and services is ultimately the key to your company's success. To meet these complex requirements, an effective quality management system that can be certified according to ISO 9001 is indispensable.

2. Content

ISO 9001 is the most widely used standard for quality management systems and enjoys worldwide recognition. It specifies minimum requirements for all operational processes to ensure the product and service quality of a company. Any company can have its quality management certified according to ISO 9001 - regardless of industry or size.

In concrete terms, the certification process checks whether the company's structures are sufficient to meet the quality requirements determined for all customers at all times. For this purpose, internal responsibilities, structures and work processes must be regulated in a binding and transparent manner and, if necessary, documented in process and procedural instructions. In addition, specified requirements must be met when working with customers and in the service area, and sources of error must be prevented. The management system follows the Plan - Do - Check - Act cycle, which is anchored in the structure of ISO 9001. This forms the basis for a continuous improvement process through which product, service, process and service quality are to be permanently optimised. ISO 9001 is compatible with other management systems, enabling holistic management in your company.

3. Summary and Highlights

A suitable and functioning operational quality management system brings decisive advantages for your company: the increase in process and structural quality is accompanied by an increase in efficiency, which can reduce costs and generate valuable competitive advantages. Risks are effectively counteracted through professional analyses and an increase in transparency. In addition, the reduction of errors and improved complaint management increases the trust that customers place in you.

These potentials can be uncovered and optimally used especially in connection with a certification by an accredited body such as KPMG CERT GmbH, as specialists in the respective fields audit your processes from an independent, objective point of view. In this way, further optimisation opportunities can be uncovered even in very mature organisations. In addition, the continuous monitoring enables a sustainable improvement of the processes and structures in the company.

In an international comparison, a quality management system certified according to ISO 9001 demonstrates that your company attaches great importance to quality, service and customer orientation and that this is ensured at all times by suitable processes. This makes a decisive contribution to your company being perceived as a reliable partner.

4. KPMG Cert GmbH as contact person

The KPMG CERT GmbH team is accredited for the certification of quality management systems by the German Accreditation Body (DAkkS). This underlines our comprehensive competence of many years of national and international experience with ISO 9001 as well as our high level of interdisciplinary expertise. Clients from a wide range of industries and of various sizes have had their quality management systems certified and optimised by us. A certificate from KPMG CERT GmbH creates trust and increases credibility with your customers.

We rely on continuous and constructive cooperation at all times, in which all employees involved are actively integrated into the certification process on an equal footing. Professional analyses of possible weaknesses and risks in the operational processes enable the optimal utilisation of existing optimisation potentials. We always work according to the requirements of ISO 9001.

In the context of certification, we like to pursue a holistic approach in which the quality-assuring processes and systems are integrated into an overarching management strategy. This generates synergy effects and increases the economic efficiency of your company.

1. Relevance and economic importance

In the public, political and economic spheres, the issue of environmental protection is becoming increasingly important: aspects such as the conservation of natural resources, climate protection and the principle of sustainability are being discussed internationally and are becoming more and more important for a wide range of actors. A wide variety of aspects are important, such as human impacts on soil, water and air, the handling of waste and recycling, as well as economical technologies and energy efficiency.

It is therefore also important for economic actors to take aspects of environmental protection into account in their activities - regardless of sector or size. Economic requirements for efficiency and competitiveness must be reconciled with the resulting environmental impacts and numerous legal requirements. Ideally, however, valuable synergy effects can be generated, for example in material or energy savings that translate into cost reductions. And a reputation as an environmentally conscious company shows that you are aware of your responsibility towards the environment and society, which generates trust and credibility among customers and the public. To meet these multi-layered and comprehensive requirements, an effective corporate environmental management system that can be audited according to ISO 14001 and EMAS is indispensable.

2. Content

Two auditing standards for corporate environmental management systems have become internationally established: certification according to ISO 14001 and validation according to EMAS. Both sets of rules are suitable for companies and organisations of all sectors and sizes that want to improve their environmental performance and prove this with a seal of approval.

ISO 14001 is the most important international standard for environmental management systems. Since it was first published in 1996, more than 300,000 companies worldwide have received certification. The focus of the standard is on a strategic approach that is intended to bundle the company's environmental efforts in a suitable management system and make them as efficient as possible. This should ensure that the company's environmental performance is improved in the long term, that operational environmental goals are achieved and that legal and other obligations are fulfilled at the same time. The aim is to analyse and reduce the environmental impacts of the entire value chain of products and services - from the efficient use of resources and energy to the reduction of waste and pollution. In the course of this, measurable indicators for the evaluation of environmental management, clearly defined responsibilities and appropriate risk management are implemented. Certification follows the Plan - Do - Check - Act cycle, which is anchored in the structure of ISO 14001. This forms the basis for the continuous improvement process through which environmental performance is to be permanently optimised. ISO 14001 is compatible with other management systems, enabling holistic management in your company.

The Eco-Management and Audit Scheme of the European Union, EMAS for short, is considered the most demanding and comprehensive system for sustainable corporate environmental management. Since 1993, it has served as an instrument for companies and organisations to continuously improve their environmental performance. Today, around 3,500 organisations across Europe have been awarded the EMAS seal and are listed in the official EMAS register of the European Union. Validation under EMAS requires all aspects of ISO 14001 that focus on the corporate environmental management system. Central aspects such as the continuous improvement of environmental performance, measurable environmental indicators or compliance with all relevant environmental regulations are therefore also an integral part of EMAS. The instrument, which comprises a total of seven steps, also provides for the annual publication of an environmental statement containing information from the company on environmental goals and a voluntary commitment to continuously improve environmental performance. The environmental statement is validated by an independent environmental verifier and is publicly accessible. This high degree of transparency additionally increases the credibility of your company externally.

Since the validation according to EMAS also includes all aspects of the certification according to ISO 14001, a combined audit is possible, at the end of which both test seals are issued.

3. Summary and highlights

A suitable and functioning operational environmental management system brings decisive advantages for your company: The timely implementation of necessary environmental protection measures and the avoidance of negative environmental impacts optimises the eco-balance and reduces environmental risks. The generation of emissions, waste and waste water is reduced. An increase in resource and energy efficiency leads to cost savings. The ecological awareness of your employees is increased, which can also lead to increased motivation. Environmental requirements for your company are met and liability risks can be calculated more reliably. In addition, the seal of approval, which proves environmentally conscious actions in your company, contributes to an image enhancement with your customers and the public.

These potentials can be uncovered and optimally used especially in connection with a certification or validation by an accredited body such as KPMG Cert GmbH, since specialists in the respective fields audit the environmentally relevant procedures and processes from an independent, objective point of view. In this way, further potential for optimisation can be uncovered even in very mature organisations. In addition, the continuous monitoring enables a sustainable improvement of the environmental performance and structures in the company.

In an international comparison, an environmental management system audited according to ISO 14001 or EMAS demonstrates that your company attaches great importance to environmental protection and sustainability and that this is taken into account at all times through appropriate processes. This makes it clear that your company is aware of its responsibility for the environment and society, which makes a decisive contribution to your company being perceived as a responsible partner.

4. KPMG Cert GmbH as contact person

The KPMG Cert GmbH team is accredited for the certification of environmental management systems by the German Accreditation Body (DAkkS). In addition, our environmental verifiers are accredited by the DAU - Deutsche Akkreditierungs- und Zulassungsgesellschaft für Umweltgutachter mbh. This underlines our comprehensive competence of many years of national and international experience, both with ISO 14001 and EMAS, as well as our high level of interdisciplinary expertise. Clients from a wide range of sectors and of all sizes have had their environmental management systems certified, validated and optimised by us. A seal of approval from KPMG Cert GmbH creates trust and increases credibility with your customers and the public.

We rely on continuous and constructive cooperation at all times, in which all employees involved are actively integrated into the certification process on an equal footing. Professional analyses of possible weaknesses and risks in the operational processes enable us to exploit existing optimisation potential. We always work according to the requirements of ISO 14001 and EMAS.

Within the scope of the audit, we ideally pursue a holistic approach in which the environment-related processes and systems are integrated into an overarching management strategy. This generates synergy effects and increases the economic efficiency of your company.

1. Relevance and economic importance

Energy is and remains a decisive cost and economic factor for numerous companies and organizations, especially in energy-intensive industry and the transport sector. Rising energy prices and an overall increase in environmental awareness in society increase the importance to be attached to the topic. Energy is to be used sensibly and saved at all times, making regulated, efficient use necessary. To meet these requirements, a suitable and functioning energy management system, which can be certified according to ISO 50001, is indispensable. An energy audit according to the DIN EN 16247-1 standard is suitable as a basis.

2. Content

ISO 50001 is the most widely used standard for energy management systems and enjoys worldwide recognition. It sets requirements for the introduction, implementation, and improvement of a management system in your company that aims to achieve energy efficiency and savings. Any company can have its energy management certified to ISO 50001 - regardless of industry or size.

The management system discloses in a structured and transparent manner where energy use can be made more efficient, where savings potential can be found and which investments in more economical and environmentally friendly technologies are particularly worthwhile. This analysis is carried out along the entire value chain of products and services. The aim is to systematically and continuously improve the company's energy performance. The management system follows the Plan - Do - Check - Act cycle, which is anchored in the structure of ISO 50001. This forms the basis for the continuous improvement process to permanently optimize the quality of your energy management. ISO 50001 is compatible with other management systems, which enables holistic management in your company. Energy audits according to the DIN EN 16247-1 standard can serve as a basis and for the certification of an energy management system.

3. Summary and highlights

A suitable and functioning energy management system brings decisive advantages for your company: Through the continuous increase of energy efficiency and meaningful energy savings, measurable cost reductions can be achieved and competitiveness increased. Positive accompanying effects are the reduction of CO2 emissions and a permanent improvement of your company's environmental performance. This contributes to an image gain towards customers and the public. In addition, your company can benefit from the peak compensation according to SpaEfV or the equalization scheme according to § 41 EEG and tax advantages if the conditions are met.

These potentials are particularly revealed and optimally used in connection with a certification according to ISO 50001 by an accredited body such as KPMG Cert GmbH, since here specialists of the respective fields audit the processes from an independent, objective point of view. This means that even in organizations with a high level of maturity, further optimization opportunities can be uncovered. The continuous monitoring enables a sustainable improvement of processes and structures. An energy management system certified in accordance with ISO 50001 proves, in an internationally comparable manner, that your company attaches great importance to energy efficiency and environmental awareness - and that suitable processes ensure this at all times. This makes a decisive contribution to your company being perceived as a reliable partner.

4. KPMG Cert GmbH as contact person

The KPMG Cert GmbH team is the right contact for auditing energy management systems. We are accredited for certification according to ISO 50001 by the German Accreditation Body (DAkkS); our experts are also authorized for energy audits according to EDL-G in accordance with DIN EN 16247-1. Our specialists have many years of experience with both auditing standards and can point to numerous, successfully completed projects in companies of a wide range of industries and sizes. A certificate from KPMG Cert GmbH creates trust and increases credibility with your customers.

We rely on continuous and constructive cooperation at all times, actively involving all employees involved in the auditing process on an equal footing. Professional analyses of possible weaknesses and risks in operational processes enable us to exploit existing optimization potential. In doing so, we always work according to the requirements of the respective current ISO 50001 or DIN EN 16247-1.

Within the scope of auditing, we ideally pursue a holistic approach: the energy-related processes and systems are thereby integrated into an overarching management strategy. This generates synergy effects and increases the profitability of your company.

1. Relevance and economic importance

Cyber attacks continue to pose new challenges for companies and organizations around the world. In addition to attacks with a criminal background, these also include targeted attacks against utility services. In Germany, the IT Security Act aims to oblige operators of so-called "critical infrastructures" to prepare for these new threats.

Against this background, the establishment of an information security management system (ISMS) in accordance with ISO/IEC 27001 is for many companies both an approach for the structured improvement of information security and for gaining a competitive advantage. In order to be able to prove to customers and regulators that the ISMS is being operated in compliance with the standard, certification can make sense and may even be necessary in some cases.

2. Content

The positive external effect of a certified ISMS according to ISO/IEC 27001 for existing or potential customers has recently been supplemented in Germany by a regulatory component due to the requirements of the IT Security Act.

Particularly as a service provider, certification according to ISO/IEC 27001 is a readily used and valid means of demonstrating to customers that information security risks are being handled in a targeted and structured manner. Certification often also eliminates a large part of the effort involved in service provider audits for information and IT security.

In the context of the IT Security Act, requirements have now been defined for relevant sectors of the economy with the publication of the second regulation for the designation of critical infrastructures in mid-2017, which deals with the sectors "finance and insurance", "health", and "transport and traffic". The corresponding regulations for the "energy", "information technology and telecommunications", "water" and "food" sectors have already been in force since May 2016. In concrete terms, this means that the two-year period is now running for CRITIS operators to analyze and, if necessary, implement the requirements from the IT Security Act. The legislator has set a deadline of two years after the entry into force of the corresponding regulation for this purpose; for the CRITIS operators from the sectors covered by the new regulation, the deadline is thus July 1, 2019. The core elements are the critical facilities at operators and the threshold values set for them. These determine from when a particular facility is considered a CRITIS and the respective operator a CRITIS operator.

One of the core requirements of the IT Security Act KRITIS operators is the obligation to implement appropriate security standards to protect the critical service. This involves technical and organizational measures for a minimum level of IT security in compliance with the law. Examples of this are, in particular, information security management systems (ISMS), which can be based on the international standard ISO/IEC 27001, for example, according to the BSI statement.

Although certification in accordance with ISO/IEC 27001 alone is not sufficient for CRITIS operators (there are other requirements to be considered here), it is in any case a very good starting point for successfully providing evidence to the BSI.

3. Summary and highlights

In many cases, certification of the ISMS in accordance with ISO/IEC 27001 can have a positive external effect for existing and future customers. In uncertain times, companies can gain plus points here and position themselves better on the market. In connection with the IT security law and regulatory requirements, there is a further benefit for a certificate.

4. KPMG Cert GmbH as contact person

As a certification body accredited by the German Accreditation Body (DAkkS) with many years of experience, KPMG Cert GmbH offers the performance of all audits in all phases of a certification according to ISO/IEC 27001. We provide support in the form of pre-audits, certification audits, surveillance audits and re-certification audits.

1. Relevance and economic importance

In October 2016, the International Organization for Standardization (ISO) published the first international standard for anti-corruption management systems: The standard can be used by companies to establish or further develop an anti-corruption management system and, through ISO certification, also provides assurance on the status of the compliance management system in relation to anti-corruption. Board members and managing directors can thus demonstrably fulfil their duty of care, while supervisory boards can satisfy themselves that appropriate monitoring measures are anchored in the company. More and more, other stakeholders such as customers and suppliers are also interested in audited management systems of your business partners.

2. Content

Certification to ISO 37001 is a voluntary audit. The standard is structured in such a way that it is applicable to companies of all sizes and industries. In terms of content, the standard is divided into the following elements:

• Leadership - corporate policy/culture, responsibilities and delegation
• Planning - goals and risks
• Support - competence, resources, training and communication, documentation.
• Operations - controls in business processes, rules on gifts etc., whistleblowing system, business partner due diligence
• Performance evaluation - monitoring and evaluation
• Improvement - systematic development

Like all ISO certifications, the audit is future-oriented and the certificate is valid for 3 years after the initial audit. In the first and second year after the initial audit, so-called surveillance audits take place. Our experts will provide you with feedback on the further development of your management system and you will continue to receive valuable information on best practices in terms of anti-corruption.

3. Summary and highlights

Whereas until 2016 audits of compliance management systems for the area of anti-corruption were mainly carried out according to the German standard IDW PS 980, which offers a clear structure but is partly unknown abroad, ISO 37001 for the first time offers the possibility to give stakeholders outside Germany certainty about the status of the anti-corruption management system. Many companies that already know and have conducted the audit according to IDW PS 980 have decided to combine both audits.

4. KPMG Cert GmbH as contact person

As an accredited auditing organisation with many years of experience, KPMG Cert GmbH offers comprehensive services to meet the requirements of ISO 37001. Here, KPMG Cert GmbH works closely with the experts from KPMG Wirtschaftsprüfungsgesellschaft, who have already been conducting audits of the compliance management system for the anti-corruption sub-area in accordance with IDW PS 980 since 2011. We thus optimally combine ISO expertise with compliance expertise. Our experts can also offer you a combined and efficient audit according to IDW PS 980 and ISO 37001 at the same time.

What is it about?

International air transport is a crucial pillar of our economy. It connects people and goods worldwide, opens up new markets and secures many jobs worldwide. In addition to its economic importance, air transport is also of great significance for environmental policy, not least because of the greenhouse gases and air pollutants it produces.

This is reflected in the aviation climate protection strategy, whose goal is to keep CO2 emissions as low as possible despite the growing international air traffic and to stabilise them from 2020. To achieve this goal, the member states of the International Civil Aviation Organization - ICAO adopted a global CO2 compensation system in 2016 - the Carbon Offsetting and Reduction Scheme for International Aviation, or CORSIA for short.

CORSIA is a market-based system in which CO2 emissions from international flights can be offset with emission allowances from emissions trading systems and project credits (so-called offsets). The ambitious goal of CORSIA is not to offset CO2 emissions through offsets, but to achieve a long-term decarbonisation of international aviation through innovative technologies and the use of sustainable fuels such as biokerosene or green hydrogen[1].

Who participates in CORSIA?

Over 190 ICAO Member States, with the exception of economically less developed countries, some small states and developing countries without maritime access, participate in CORSIA. Aircraft operators from these states that produce more than 10,000 tonnes of CO2 emissions per year from international flights with aircraft that have a maximum take-off weight of more than 5.7 tonnes commit to monitor and report CO2 emissions from international aviation.

CO2 emissions from domestic flights are not affected by CORSIA, but may already have been covered by other emissions trading schemes such as EU-ETS, especially in the EU.

In which timeframe will CORSIA be implemented?

CORSIA is to be implemented in three phases. In the first two phases - pilot phase from 2021 to 2023 and phase I from 2024 to 2026 - participation in CORSIA is voluntary. So far, 81 states (including all EU states), which together account for around 77% of global transport performance, have decided to participate in CORSIA already at the beginning of the pilot phase. In Phase II from 2027 to 2035, all member states are obliged to participate in CORSIA. This is to ensure that at least 90 % of the traffic performance in international air traffic is covered.

To establish the emissions baseline, aircraft operators from all ICAO Member States, regardless of their participation schedule, are required to monitor and report their CO2 emissions in both 2019 and 2020.

Overlap with the EU Emissions Trading Scheme

Aviation has been included in the EU Emissions Trading Scheme since 2012. Aircraft operators must monitor and annually report their CO2 emissions from flights within the European Economic Area (EEA). This means that CO2 emissions from European international flights will be subject to annual reporting under both the EU Emissions Trading Scheme and CORSIA from 1 January 2019.

To harmonise both systems, uniform rules[2] for monitoring, reporting and verification (MRV) will be used in the EU, so that aircraft operators will only have to show one monitoring plan for both systems.

What is the role of the aircraft operator?

Monitoring plan:

For the purposes of reporting their CO2 emissions, aircraft operators are subject to the rules set out in the Monitoring and Reporting of Greenhouse Gas Emissions (MVO) Regulations. Aircraft operators are required to develop a monitoring plan, which must be approved by the relevant competent authority of the state to which they are assigned. In addition to identifying the aircraft operator, this must contain information on the fleet, fuel and data management, as well as the methodology for recording the fuel used and for dealing with data gaps. The monitoring concept is mandatory to be followed after approval and to be used for reporting. Changes to the concept always require approval by the respective competent authority.

Emission report:

The aircraft operator is obliged to prepare an annual report on its total CO2 emissions from international aviation from 2019 onwards. For this purpose, a template of the respective competent authority may be used, if applicable. In any case, the minimum requirements from Annex 5 of the Decision for CORSIA[3] must be fulfilled. The emission report must be submitted to the respective competent national authority by the deadline (e.g. 31 March in the EU) after a mandatory verification.

Verification:

For independent verification of the data in the emissions report, the aircraft operator shall engage an independent and accredited verifier. The verifier carries out the verification of the information and data provided by the operator. Upon completion of the verification, a verification report is prepared and must be submitted to the national competent authority together with the emissions report.

KPMG CERT as a reliable partner

Our network of experts in the field of sustainability is one of the most experienced among auditing firms: We have been offering both consulting and auditing services across the entire spectrum of sustainability issues since as early as 1992. Today, we have a network of over 600 professionals worldwide who are fully specialised in sustainability services. In us, you therefore have a strong partner who brings specialised expertise, a global network and many years of experience. It is important to us to develop tailor-made solutions for our clients' individual situations.

KPMG CERT has been an accredited verifier for EU emissions trading for more than 10 years and has successfully completed more than 3,000 verifications for more than 300 emissions trading installations and aircraft operators. We are also accredited for CORSIA and listed as an approved verifier on the ICAO website.

We offer an outstanding audit team with in-depth knowledge of the aviation industry and specific expertise in both EU emissions trading and CORSIA. We use an agile audit approach and are therefore able to complete our projects with minimal time and effective review of processes, ensuring efficient verification of emissions reports. Our audit approach is in line with the EU ETS and CORSIA Monitoring, Reporting and Verification (MVR) rules.

Conclusion

CORSIA is one of the most important building blocks for sustainable air transport. Passenger requests for carbon neutral flights are increasing strongly today and the trend is still upwards. The sooner an aircraft operator can implement the goals of CORSIA, the better positioned it is in the market. In terms of corporate climate risks, the importance of CORSIA as a decision-making tool for stakeholders is increasing.

1. Relevance and economic importance

Occupational health and safety is an increasingly important competitive factor. After all, productivity and quality depend decisively on people's health and motivation. Economic efficiency and legal obligations can only be reconciled if safety and health protection in the company are taken into account in an appropriate and risk-adequate manner. Experience has shown that systematic occupational health and safety and effective occupational health and safety management offer the greatest benefits in this regard.

To meet these requirements, a suitable and functioning occupational health and safety management system, which can be certified according to BS OHSAS, ISO 45001 or SCC, is indispensable.

2. Content

Currently the most widely used standard BS OHSAS 18001 for occupational health and safety management systems and enjoys worldwide recognition. It sets requirements for the introduction, implementation and improvement of a management system in your company aimed at accident prevention and occupational health and safety. Any company can have its occupational health and safety management certified to BS OHSAS 18001 or ISO 45001 - regardless of industry or size. For service providers in the process industry, the SCC regulations are a good choice.

The management system discloses in a structured and transparent way where the prevention of accidents and work-related illness can be made more efficient, where risks can be found and which investments in safe and ergonomic working conditions are particularly worthwhile. The aim is to systematically and continuously improve working conditions in the company. The management system follows the Plan - Do - Check - Act cycle, which is anchored in the structure of BS OHSAS 18001 and ISO 45001. This forms the basis for the continuous improvement process to permanently optimise the quality of your occupational health and safety management. ISO 45001 is compatible with other management systems, which enables holistic management in your company. 

3. Summary and highlights

A suitable and functioning occupational health and safety management system brings decisive advantages for your company: By preventing work-related injuries and illnesses of employees and providing safe and healthy workplaces, measurable cost reductions can also be achieved and competitiveness increased. Positive concomitant effects are the well-being and improvement of the working climate. This contributes to an image gain vis-à-vis potential new employees and the public.

These potentials are particularly revealed and optimally utilised in connection with certification according to BS OHSAS 18001, ISO 45001 or SCC by an accredited body such as KPMG Cert GmbH, where specialists in the respective fields audit the processes from an independent, objective point of view. This means that even in organisations with a high degree of maturity, further optimisation opportunities can be uncovered. The continuous support enables a sustainable improvement of processes and structures. A certified occupational health and safety management system proves in an internationally comparable way that occupational health and safety is a top priority in your company - and that suitable processes ensure this at all times. This makes a decisive contribution to your company being perceived as a reliable partner.

4. KPMG Cert GmbH as contact person

The KPMG Cert GmbH team is the right contact for auditing occupational health and safety management systems. We are accredited by the German Accreditation Body (DAkkS). Our specialists have many years of experience with the auditing standards and can show numerous, successfully completed projects in companies of the most diverse sectors and sizes. A certificate from KPMG Cert GmbH creates trust and increases credibility with your customers.

We rely on continuous and constructive cooperation at all times, in which all employees involved are actively integrated into the auditing process on an equal footing. Professional analyses of possible weaknesses and risks in operational processes enable us to exploit existing potential for optimisation. We always work according to the requirements of the current standards.

Within the scope of auditing, we ideally pursue a holistic approach: the occupational health and safety processes and systems are integrated into an overarching management strategy. This generates synergy effects and increases the profitability of your company.