ESG certification

KPMG has fulfilled the relevant accreditation and registration requirements; therefore, by Resolution No. TANU-707-2026, the SZTFH has included it in the Register of Certifiers. As a result of the official proceedings, KPMG is authorized to carry out ESG certification activities in accordance with the ESG Act.

Companies are required to undergo ESG certification in relation to their ESG reports prepared in line with the ESG Act and the related implementing regulations. In addition, the existence of an ESG certificate significantly increases stakeholders’ trust in the information disclosed in the report and, more generally, in the company’s ESG activities. Furthermore, having an ESG certificate may become a requirement in public procurement procedures initiated after August 31, 2027.

The ESG certification methodology developed by KPMG experts is aligned with the requirements applicable to ESG certifiers, as set out in Government Decree 424/2025 (XII. 23.) on the requirements for ESG certifiers and the activities carried out by such certifiers. During the process, KPMG analyzes the company’s external and internal risks, its data collection concept, as well as the activities and processes related to reporting obligations. The certification process consists of the following main steps:

   I. Preparation and planning phase

1. Preparatory steps and readiness assessment

2. Preparation of the certification plan

   II. Assessment phase

3. Assessment of compliance with requirements

4. Review of the content of the ESG report

5. Formulation of conclusions

6. Issuance of the ESG certification report

KPMG ensures independence and impartiality during the performance of its certification activities, and designs and maintains its certification processes in line with the conflict-of-interest requirements set out in Government Decree 424/2025 (XII. 23.).

Complaint handling procedure

KPMG ensures that complaints arising in connection with its certification activities are investigated in a transparent, impartial, and documented manner.

Complaints may be submitted in relation to the certification procedure, its conduct, or the behavior of the certifier via the designated electronic contact point (esgtanusitas.panaszkezeles@kpmg.hu).

KPMG examines incoming complaints without undue delay and ensures their objective assessment in a manner that does not compromise the independence and impartiality of the certification. Individuals who are directly involved in the complaint or with whom a conflict of interest may exist may not participate in the investigation. Throughout the complaint handling procedure, traceability of case handling is ensured.

General assessment requirements for the lead ESG certifier and experts

KPMG ensures that only individuals with appropriate professional qualifications and experience participate in ESG certification activities. 

The lead ESG certifier responsible for managing the certification process is tasked with ensuring the professional soundness, methodological consistency, and legal compliance of the certification, as well as supervising the work of the experts involved in the certification.

The experts participating in the certification possess verified professional knowledge, relevant experience, and competencies in the ESG field, which enable them to assess ESG data, processes, and systems.