ESG reporting

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We believe sustainable growth is the only way to build a successful business and have a lasting impact on the world. So, we’re leading by example. In September 2021 we launched Our Impact – KPMG UK’s Environmental, Social and Governance (ESG) plan.

Guided by our global purpose – to inspire confidence and empower change – and our values, we are committed to being transparent and accountable for our ESG performance. The award-winning Our Impact website helps us to do this.

This is just the start of our ESG reporting journey and we know there is much more to do. We’re committed to strengthening our ESG commitments and our approach to reporting progress against these, in the months and years to come.

Awards

We’re proud that our ESG plan, and our approach to reporting against this on the Our Impact website, has been recognised with multiple awards:

Gold for Best Content Campaign to Assist with Corporate Positioning (Our Impact and Socio-Economic Background Pay Gap Report) at the Corporate Content Awards Europe 2022

Gold for Best Inclusion and Diversity Report at the Corporate & Financial Awards 2022

Silver for Best online report (Unlisted) at the Corporate & Financial Awards 2022

Bronze for Best Branded Content Site at the Corporate Content Awards Europe 2022

Highly commended for Best integrated report at the Corporate & Financial Awards 2022

Shortlisted for Best Publication at the CIPR Excellence Awards 2022

Shortlisted for ESG Report of the Year at the ESG Awards 2022

Shortlisted for the Positive Social & Sustainable Impact award at the Women in Banking & Finance Awards for Achievement 2022

Highly commended in the ‘Integrity’ category at the KPMG People Awards 2022

ESG Report of the Year winner at the ESG Awards 2021

Our key areas of focus

We are increasing our transparency on the way we run our business, our impact on the environment and in driving greater prosperity for our people, communities and clients. We measure, and report on, our ESG performance across five areas:

Our firm How we’re governing our firm and being transparent in the way we conduct business Find out more

Our clients How we’re helping to build sustainable, resilient and purpose-led organisations for today and tomorrow Find out more

Our people How we’re supporting our people to thrive and reach their full potential Find out more

Our communities How we’re supporting our communities to prosper Find out more

Our planet How we’re driving real, sustainable environmental change Find out more

We are holding ourselves to account for making progress in these areas through our commitments:

Our firm

Behaving ethically and upholding our professional, ethical and quality standards at all times, guided by Our Values and Our Code of Conduct.

Working with our stakeholders to restore trust in the audit profession.

Engaging 100+ suppliers to make significant carbon reductions across our supply chain through our Sustainable Procurement Programme.

Our clients

We are committed to a multidisciplinary model and believe it is core to our past and future success.

As a purpose-driven firm, we have a fundamental duty to serve the public interest and build trust.

ESG will become the watermark that runs throughout our firm.

Our people

Protect the health and wellbeing of our people and empower them to work in new and more flexible ways, enabling them to thrive.

Deliver against our ambitious 2030 inclusion, diversity and equity commitments, helping to create an environment where diversity of experience, background and perspective are truly valued, and our people feel empowered to come as they are.

Develop a continuous learning culture that supports people to grow in their own way and provides opportunities to learn for a lifetime. A place where everyone can make their mark.

Support our people to do work that matters, helping to build a stronger, fairer society.

Our communities

Between 2020 and 2025, we will work directly with 150,000 beneficiaries to develop essential skills and improve social mobility.

By 2025, we will convene over 2,000 organisations to support our literacy and numeracy flagships to improve social mobility.

We’ll raise £1m for Marie Curie by September 2023 (through fundraising and pro bono support).

Our planet

We’ll be Net Zero by 2030

We will achieve this by:

Using 100% renewable electricity across our estate by 2024.
Switching to renewable gas across our estate by 2030.
Engaging 100+ suppliers to make significant carbon reductions across our supply chain through our Sustainable Procurement Programme.
Making Significant carbon reductions on our business travel through ambitious ‘greening’ travel strategy.

Become a zero waste business - eliminating all avoidable waste from our operations by 2030.

Globally, KPMG has committed to understanding and improving our impact on nature.

Building trust through independent assurance

We recognise that our ESG disclosures must meet, and even go beyond, the needs and expectations of our stakeholders. In order to build stakeholder trust, we have a responsibility to demonstrate the robustness of the ESG information we publish. One of the ways we are doing this is by seeking independent assurance over our ESG data. We have been voluntarily seeking independent assurance over our community and planet impact data since 2014. In 2022, we expanded the scope of independent assurance sought to also include our Partner diversity metrics. In line with the advice we give to our clients, we’ll continue to review and evolve our approach to seeking independent assurance over our ESG information for future reporting periods.

See below the independent assurance reports with respect to our 2022 community impact, planet impact and Partner diversity data.

UK Partner Diversity Report 2022

Find out more

UK Community Impact Report 2022

Find out more

Strategic philanthropy, volunteering and pro bono

UK Planet Impact Report 2022

Find out more

Reporting framework

We have committed to voluntarily report our ESG performance against the World Economic Forum International Business Council Stakeholder Capitalism Metrics (WEF IBC Metrics), which aim to bring consistency and comparability to ESG reporting across sectors, industries and geographies.

The drop-down sections below share our response to the WEF IBC metrics. In our response, we have either responded directly in the tables below, or shared a link to where the corresponding disclosure can be found. We do not currently report on all of the metrics but are committed to addressing these gaps for future reporting periods. In the spirit of transparency, where we have not been able to respond to the specific requirements of a metric, we have instead shared information relating to the metric’s broader theme.

All reported data is based on the year ending 30 September 2022, unless otherwise noted.

Principle of Governance - Core
Theme	Core metrics	Source	Our Impact
Governing purpose	Setting purpose The company's stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental and social issues. Corporate purpose should create value for all stakeholders, including shareholders.	The British Academy and Colin Mayer, GRI 102-26, Embankment Project for Inclusive Capitalism (EPIC) and others	Our global purpose is to inspire confidence and empower change. Our ESG performance – Our Impact – demonstrates our purpose in action.
Quality of governing body	Governance body composition Composition of the highest governance body and its committees by: competencies relating to economic, environmental and social topics; executive or non-executive; independence; tenure on the governance body; number of each individual's other significant positions and commitments, and the nature of the commitments; gender; membership of under-represented social groups; stakeholder representation.	GRI 102-22, GRI 405-1a, IR 4B	We seek every opportunity to strengthen our governance arrangements and the transparency that goes with them. Read more: Our leadership
Stakeholder engagement	Material issues impacting stakeholders A list of the topics that are material to key stakeholders and the company, how the topics were identified and how the stakeholders were engaged.	GRI 102-21, GRI 102-43, GRI 102-47	We have a diverse range of stakeholders and it’s important to us that our reporting reflects their needs and expectations. Our Impact brings together disclosures we’ve made in historically separate annual reports and builds on these. We’ve listened and responded to feedback to our people surveys, and we’ve considered changing stakeholder expectations arising from current global and societal issues. As a result, we’ve identified and reported on some additional themes, over and above the metric requirements, to reflect areas of high importance to our sector’s stakeholders – for example, building trust in audit. As part of the KPMG global organisation, our approach and commitments align with the KPMG Global Impact Plan.
Ethical behaviour	Anti-corruption Total percentage of governance body members, employees and business partners who have received training on the organisation's anti-corruption policies and procedures, broken down by region. Total number and nature of incidents of corruption confirmed during the current year, but related to previous years; and Total number and nature of incidents of corruption confirmed during the current year, related to this year. Discussion of initiatives and stakeholder engagement to improve the broader operating environment and culture, in order to combat corruption.	GRI 205-2, GRI 205-3	We do not tolerate bribery and corruption in any form by any party. Ethical behaviour is of the utmost importance to KPMG and our commitment to instilling this within our operations begins with Our Code of Conduct. All KPMG partners, employees and third-party consultants are required to complete training on Our Code of Conduct. This declaration includes a personal commitment to behave ethically and to report incompatible behaviour through the firm's Speak Up hotline. These declarations are made when an individual joins KPMG, with an annual refresh through the firm's Ethics and Independence Confirmation. Read more: Culture
	Protected ethics advice and reporting mechanisms A description of internal and external mechanisms for: Seeking advice about ethical and lawful behaviour and organisational integrity; and reporting concerns about unethical or unlawful behaviour and lack of organisational integrity. Reporting concerns about unethical or unlawful behaviour and lack of organisational integrity.	GRI 205-2, GRI 205-3	We are committed to creating an environment where our people feel they can speak up without fear of retaliation. Where our people feel they will be listened to, and their concerns acted on. Where colleagues can thrive and reach their full potential, whatever their identity or background. Read more: Culture
Risk and opportunity oversight	Integrating risk and opportunity into business process Company risk factor and opportunity disclosures that clearly identify the principal material risks and opportunities facing the company specifically (as opposed to generic sector risks), the company appetite in respect of these risks, how these risks and opportunities have moved over time and the response to those changes. These opportunities and risks should integrate material economic, environmental and social issues, including climate change and data stewardship.	EPIC, GRI 102-15, World Economic Forum Integrated Corporate Governance, IR 4D	We manage risk responsibly, in the public interest and in the interests of the entities we audit, our clients, our people, our regulators and the markets and communities we work in. Read more: Risk

Principle of Governance - Expanded
Theme	Expanded metrics	Source	Our Impact
Governing purpose	Purpose-led management How the company's stated purpose is embedded in company strategies, policies and goals.	GRI 102-26	Our global purpose is to inspire confidence and empower change. Our ESG performance – Our Impact – demonstrates our purpose in action. *Use the navigation bar at the top of this page to explore how we deliver on our purpose for our clients, our people, our communities and our planet.* The activities of our Board and Board Committees this year have demonstrated purpose-led management in action, and their priorities for 2023 show a continued commitment to this agenda next year too. Read more: Governance
Quality of governing body	Progress against strategic milestones Disclosure of the material strategic economic, environmental and social milestones expected to be achieved in the following year, such milestones achieved from the previous year, and how those milestones are expected to or have contributed to long-term value.	EPIC	Reports of the activities of the year of our Board and Board Committees can be found on our UK website. Read more: Our leadership
	Remuneration How performance criteria in the remuneration policies relate to the highest governance body's and senior executives' objectives for economic, environmental and social topics, as connected to the company's stated purpose, strategy and long-term value. Remuneration policies for the highest governance body and senior executives for the following types of remuneration: Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses and deferred or vested shares Sign-on bonuses or recruitment incentive payments Termination payments Clawbacks Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives and all other employees.	GRI 102-35	Oversight of senior leadership remuneration The People Committee provides oversight of the processes for the appointment of senior leadership positions, oversees leadership succession planning; reviews remuneration policies for Partners and senior leadership; assists the Board in its oversight of the effective execution of the People Strategy by the Executive; and oversees the effectiveness of the firm’s programmes relating to culture and ethics. The Audit Board Remuneration Committee comprises the three Audit Non-Executives only. Their role is to oversee the policy and processes for Audit Partner remuneration and their implementation, in particular to ensure their consistency with regulatory objectives and requirements, as well as their effectiveness in supporting audit quality. The Committee also oversees the criteria and selection processes for both Audit Partner promotion and designation of Responsible Individual status. Read more: Our leadership Basis of equity partner remuneration Our remuneration model drives and rewards behaviour consistent with our strategy and values, reflecting an individual’s performance over time as well as current in-year performance against their goals. Read more: UK Transparency Report Our pay ratio We’re committed to transparency and on a voluntary basis publish the ratio of our UK Chief Executive’s total remuneration to that of our employees at the 25^th, 50^th and 75^th percentile (calculated on a full-time equivalent basis of the active population of salaried colleagues as at our financial year end). Read more: Our pay We’re leading the way on pay gap reporting We want to be as transparent as possible on the gaps that exist and how we are closing them. That’s why, as well as publishing our gender pay gap, we also publish our ethnicity, sexual orientation, black heritage, disability, and socio-economic background pay gaps too. Read more: Addressing our pay gaps We're an accredited Living Wage employer In 2006, we became one of the very first employers to pay the Living Wage to its employees and contracted staff. We went on to become a founding member of the Living Wage Foundation and have continued to provide financial and strategic support ever since. Our Head of Inclusion, Diversity and Equity was appointed Chair of the Living Wage Advisory Council in June 2021.
Ethical behaviour	Alignment of strategy and policies to lobbying The significant issues that are the focus of the company's participation in public policy development and lobbying; the company's strategy relevant to these areas of focus; and any differences between its lobbying positions and its purpose, stated policies, goals or other public positions.	GRI 415: Public Policy 2016	At KPMG, we recognise the importance of engaging with politicians, policy makers and our regulators on issues of relevance to business and society, such as regional growth, Net Zero and the future of work. Whilst at all times maintaining a position of political neutrality, our insights and experience help to strengthen public policy. Read more: Stakeholder engagement
	Monetary losses from unethical behaviour Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, anti-trust, anti-competitive behaviour, market manipulation, malpractice or violations of other related industry laws or regulations.	SASB 510a.1	Not reported
Risk and opportunity oversight	Economic, environmental and social topics in capital allocation framework How the highest governance body considers economic, environmental and social issues when overseeing major capital allocation decisions, such as expenditures, acquisitions and divestments.	CDSB REQ-02	Not reported

Planet - Core
Theme	Core metrics	Source	Our Impact
Climate Change	Greenhouse gas (GHG) emissions For all relevant greenhouse gases (e.g. carbon dioxide, methane, nitrous oxide, F-gases etc.), report in metric tonnes of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions. Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate.	GRI 305:1-3, TCFD, GHG Protocol	We publish our annual environmental performance metrics within our UK Planet Impact Report. This includes our latest scope 1, scope 2 and scope 3 emissions metrics. Read more: UK Planet Impact Report
	TCFD implementation Fully implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). If necessary, disclose a timeline of at most three years for full implementation. Disclose whether you have set, or have committed to set, GHG emissions targets that are in line with the goals of the Paris Agreement – to limit global warming to well below 2°C above pre-industrial levels and pursue efforts to limit warming to 1.5°C – and to achieve net-zero emissions before 2050.	Recommendations of the TCFD; CDSB R01, R02, R03, R04 and R06, SASB 110, Science Based Targets initiative	We have set ambitious environmental targets, approved by the Science-Based Targets initiative, to put us on course to become a Net Zero business across our entire value chain by 2030. We are committed to further reviewing the impact of climate risk on our business and working towards implementing the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Read more: Becoming a Net Zero business
Nature loss	Land use and ecological sensitivity Report the number and area (in hectares) of sites owned, leased or managed in or adjacent to protected areas and/or key biodiversity areas (KBA).	GRI 304-1	Globally, KPMG has made commitment to understanding and improving our impact on nature. Although we are not currently reporting on this specific measure, we have shared examples of how we’re engaging our suppliers, people and clients on nature issues. Read more: Becoming a nature-positive business
Freshwater availability	Water consumption and withdrawal in water-stressed areas Report for operations where material: megalitres of water withdrawn, megalitres of water consumed and the percentage of each in regions with high or extremely high baseline water stress, according to WRI Aqueduct water risk atlas tool. Estimate and report the same information for the full value chain (upstream and downstream) where appropriate.	SASB, CG-HP-140a.1, WRI Aqueduct water risk atlas tool	We publish our annual environmental performance metrics within our UK Planet Impact Report. This includes our latest water consumption metrics. Read more: UK Planet Impact Report

Planet - Expanded
Theme	Expanded metrics	Source	Our Impact
Climate Change	Paris-aligned GHG emissions targets Define and report progress against time-bound science-based GHG emissions targets that are in line with the goals of the Paris Agreement – to limit global warming to well below 2°C above pre-industrial levels and pursue efforts to limit warming to 1.5°C. This should include defining a date before 2050 by which you will achieve net-zero greenhouse gas emissions, and interim reduction targets based on the methodologies provided by the Science Based Targets initiative, if applicable. If an alternative approach is taken, disclose the methodology used to calculate the targets and the basis on which they deliver on the goals of the Paris Agreement.	Science Based Targets initiative	To build on all that we achieved over the past decade, we have launched a new, 10-year strategy, which includes ambitious environmental targets approved by the Science-Based Targets initiative. This puts us on course to become a net zero business across our entire value chain by 2030. We have made bold commitments to use 100% renewable energy across our estate, reduce the carbon impact of our supply chain by doubling the amount of suppliers we collaborate with and find more sustainable ways for our people to travel. Read more: Becoming a Net Zero business
	Impact of GHG emissions Report wherever material along the value chain (GHG Protocol Scope 1, 2 & 3) the valued impact of greenhouse gas emissions. Disclose the estimate of the societal cost of carbon used and the source or basis for this estimate.	US EPA fact sheet on the Social Cost of Carbon (2016), Natural Capital Protocol (2016), ISO 14008: Monetary valuation of environmental impacts and related environmental aspects (2019), Value Balancing Alliance	Not reported
Nature loss	Land use and ecological sensitivity Report for operations (if applicable) and full supply chain (if material): Area of land used for the production of basic plant, animal or mineral commodities (e.g. the area of land used for forestry, agriculture or mining activities). Year-on-year change in the area of land used for the production of basic plant, animal or mineral commodities. Note: Supply-chain figures can initially be estimated where necessary based on the mass of each commodity used and the average mass produced per unit of land in different sourcing locations. Percentage of land area in point 1 above or of total plant, animal and mineral commodity inputs by mass or cost covered by a sustainability certification standard or formalised sustainable management programme. Disclose the certification standards or description of sustainable management programmes along with the percentage of total land area, mass or cost covered by each certification standard/programme.	New metric	Not reported
	Impact of land use and conversion Report wherever material along the value chain: the valued impact of use of land and conversion of ecosystems.	Natural Capital Protocol (2016),ISO 14008 Monetary valuation of environmental impacts and related environmental aspects (2019), Value Balancing Alliance	Not reported
Fresh water availability	Impact of freshwater consumption and withdrawal Report wherever material along the value chain: the valued impact of freshwater consumption and withdrawal.	Natural Capital Protocol (2016), ISO 14008 Monetary valuation of environmental impacts and related environmental aspects (2019), Value Balancing Alliance	Not reported
Air pollution	Air pollution Report wherever material along the value chain: nitrogen oxides (NOx), sulphur oxides (SOx), particulate matter and other significant air emissions. Wherever possible estimate the proportion of specified emissions that occur in or adjacent to urban/densely populated areas.	GRI 305-7	Not reported
	Impact of air pollution Report wherever material along the value chain: the valued impact of air pollution, including nitrogen oxides (NOx), sulphur oxides (SOx), particulate matter and other significant air emissions.	Natural Capital Protocol (2016), ISO 14008 Monetary valuation of environmental impacts and related environmental aspects (2019), Value Balancing Alliance	Not reported
Water pollution	Nutrients Estimate and report wherever material along the value chain: metric tonnes of nitrogen, phosphorous and potassium in fertiliser consumed.	SASB CN0101-11	Not reported
	Impact of water pollution Report wherever material along the value chain: the valued impact of water pollution, including excess nutrients, heavy metals and other toxins.	Natural Capital Protocol (2016), ISO 14008: Monetary valuation of environmental impacts and related environmental aspects (2019), Value Balancing Alliance	Not reported
Solid waste	Single-use plastics Report wherever material along the value chain: estimated metric tonnes of single-use plastic consumed. Disclose the most significant applications of single-use plastic identified, the quantification approach used and the definition of single-use plastic adopted.	New metric	In 2019, we introduced our single-use plastic commitment, focused on reducing our consumption of single-use plastics across our estate. We’ve taken great steps, not just in achieving our plastic commitment, but in working with our suppliers and colleagues to help us reduce, re-use and recycle. And it’s not just single-use plastic we’re tackling – there are lots of steps we’re taking that have reduced the amount of waste we produce. Although we are not currently reporting on this specific measure, you can find out more about our approach to becoming a zero waste business by following the link below. Read more: Becoming a zero waste business
	Impact of solid waste disposal Report wherever material along the value chain, the valued societal impact of solid waste disposal, including plastics and other waste streams.	Natural Capital Protocol (2016), ISO 14008: Monetary valuation of environmental impacts and related environmental aspects (2019), Value Balancing Alliance	Not reported
Resource availability	Resource circularity Report the most appropriate resource circularity metric(s) for the whole company and/or at a product, material or site level as applicable. Potential metrics include (but are not limited to) the Circular Transition Indicators (WBCSD), indicators developed by the Ellen MacArthur Foundation and company developed metrics. Disclose the methodological approach used to calculate the chosen circularity metric(s) and the rationale for the choice of metric(s).	WBCSD Circular Transition Indicators, Ellen MacArthur Foundation	Not reported

People - Core
Theme	Core metrics	Source	Our Impact
Dignity and equality	Diversity and inclusion (%) Percentage of employees per employee category, by age group, gender and other indicators of diversity (e.g. ethnicity).	GRI 405-1b	We’re committed to creating an inclusive environment where all colleagues thrive and reach their full potential, whatever their identity or background. This is fundamental to our success as a business. We use our diversity explorer tool to keep track of our progress. Read more: Inclusion, Diversity and Equity
	Pay equality (%) Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality: women to men, minor to major ethnic groups, and other relevant equality areas.	GRI 405-2	Equal pay is a legal requirement in the UK. We have robust processes and monitoring in place to ensure that our people are treated and paid fairly, meeting both our legal and moral obligations.
	Wage level (%) Ratios of standard entry level wage by gender compared to local minimum wage. Ratio of the annual total compensation of the CEO to the median of the annual total compensation of all its employees, except the CEO.	GRI 202-1 Adapted from Dodd-Frank Act, US SEC regulations	We're an accredited Living Wage employer In 2006, we became one of the very first employers to pay the Living Wage to its employees and contracted staff. We went on to become a founding member of the Living Wage Foundation and have continued to provide financial and strategic support ever since. Our Head of Inclusion, Diversity and Equity was appointed Chair of the Living Wage Advisory Council in June 2021. Our pay ratio We’re committed to transparency and on a voluntary basis publish the ratio of our UK Chief Executive’s total remuneration to that of our employees at the 25^th, 50^th and 75^th percentile (calculated on a full-time equivalent basis of the active population of salaried colleagues as at our financial year end). Read more: Our pay
	Risk for incidents of child, forced or compulsory labour An explanation of the operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to: type of operation (such as manufacturing plant) and type of supplier; and countries or geographic areas with operations and suppliers considered at risk.	GRI 408-1b, GRI 409-1a	While the professional services industry is not typically considered a high-risk sector for labour-related breaches, we are acutely aware that risks can arise across our operations and supply chain. We have a critical role to play in managing potential harm to people through a risk-based approach to human rights due diligence. Our annual Modern Slavery Statement provides an update on the progress made by KPMG over the course of year to strengthen our approach to the detection and prevention of modern slavery within our business and supply chains. Read more: Modern Slavery Statement
Health and wellbeing	Health and safety (%) The number and rate of fatalities as a result of work-related injury; high-consequence work-related injuries (excluding fatalities); recordable work-related injuries; main types of work-related injury; and the number of hours worked. An explanation of how the organisation facilitates workers' access to non-occupational medical and healthcare services, and the scope of access provided for employees and workers.	GRI:2018 403-9a&b	Our people are what make our firm a success. We recognise the importance of health and wellbeing in enabling our people to be at their best - so we make it a priority. We provide all our colleagues with extensive access to essential services, guidance and support networks, helping them thrive at work and at home. Read more: Health and wellbeing
Skills for the future	Training provided (#, $) Average hours of training per person that the organisation's employees have undertaken during the reporting period, by gender and employee category (total number of hours of training provided to employees divided by the number of employees). Average training and development expenditure per full time employee (total cost of training provided to employees divided by the number of employees).	GRI 404-1, SASB HC 101-15	By investing in our people, we’re able to support them to grow and progress in their own way, and build a strong, inclusive and high performing workforce. One that puts its clients and impact on society at the heart of its business. Read more: Learning

People - Expanded
Theme	Expanded metrics	Source	Our Impact
Dignity and equality	Pay gap (%, #) Mean pay gap of basic salary and remuneration of full-time relevant employees based on gender (women to men) and indicators of diversity (e.g. BAME to non-BAME) at a company level or by significant location of operation. Ratio of the annual total compensation for the organisation's highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.	Adapted from UK Government guidance on gender and ethnicity pay gap reporting, ²⁶ GRI 102-38	We're leading the way on pay gap reporting We want to be as transparent as possible on the gaps that exist and how we are closing them. That’s why, as well as publishing our gender pay gap, we also publish data on our ethnicity, sexual orientation, black heritage, disability, and socio-economic background pay gaps too. Read more: Addressing our pay gaps Our pay ratio We’re committed to transparency and on a voluntary basis publish the ratio of our UK Chief Executive’s total remuneration to that of our employees at the 25^th, 50^th and 75^th percentile (calculated on a full-time equivalent basis of the active population of salaried colleagues as at our financial year end). Read more: Our pay
	Discrimination and harassment incidents (#) and the total amount of monetary losses ($) Number of discrimination and harassment incidents, status of the incidents and actions taken, and the total amount of monetary losses as a result of legal proceedings associated with. law violations; and employment discrimination.	GRI 406-1, Adapted from SASB FR-310a.4	Although we are not currently reporting on these specific measures, our commitments in relation to this disclosure theme are outlined in Our Code of Conduct. We are committed to equality, to a culture that is free from discrimination and to providing a work environment free from harassment. Read more: Our Code of Conduct
	Freedom of association and collective bargaining at risk (%) Percentage of active workforce covered under collective bargaining agreements. An explanation of the assessment performed on suppliers for which the right to freedom of association and collective bargaining is at risk, including measures taken by the organisation to address these risks.	SASB CN0401-17, GRI 407-1, WDI 7.2	Not reported
	Human rights review, grievance impact & modern slavery (#, %) Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country. Number and type of grievances reported with associated impacts related to a salient human rights issue in the reporting period and an explanation on type of impacts. Number and percentage of operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to: type of operation (such as manufacturing plant) and type of supplier; and countries or geographic areas with operations and suppliers considered at risk.	GRI 412-1, UN Guiding Principles, GRI 408-1a, Adapted from GRI 408-1a and GRI 409-1, WDI 7.5	KPMG Global Human Rights Statement Our Global Business and Human Rights Statement establishes KPMG’s commitment to respecting human rights at all levels of our operations. In following the UN Guiding Principles, we seek to prevent adverse human rights impacts caused by any of our business relationships and to address any impacts that occur. Read more: KPMG International Business and Human Rights Statement Modern slavery While the professional services industry is not typically considered a high-risk sector for labour-related breaches, we are acutely aware that risks can arise across our operations and supply chain. We have a critical role to play in managing potential harm to people through a risk-based approach to human rights due diligence. Our annual Modern Slavery Statement provides an update on the progress made by KPMG over the course of year to strengthen our approach to the detection and prevention of modern slavery within our business and supply chains. Read more: Modern Slavery Statement
	Living wage (%) Current wages against the living wage for employees and contractors in states and localities where the company is operating.	MIT Living Wage Tool, EPIC	In 2006, we became one of the very first employers to pay the Living Wage to its employees and contracted staff. We went on to become a founding member of the Living Wage Foundation and have continued to provide financial and strategic support ever since. Our Head of Inclusion, Diversity and Equity was appointed Chair of the Living Wage Advisory Council in June 2021.
Health and wellbeing	Monetised impacts of work-related incidents on organisation (#, $) By multiplying the number and type of occupational incidents by the direct costs for employees, employers per incident (including actions and/or fines from regulators, property damage, healthcare costs, compensation costs to employees).	Adapted indicator based on European Commission, Safe Work Australia	Not reported
	Employee wellbeing (#, %) The number of fatalities as a result of work-related ill-health, recordable work-related ill-health injuries, and the main types of work-related ill-health for all employees and workers. Percentage of employees participating in "best practice" health and wellbeing programmes, and Absentee rate (AR) of all employees.	GRI:2018 403-10a&b, EPIC, Adapted from GRI:2016 403-2a	Not reported
Skills for the future	Number of unfilled skilled positions (#, %) Number of unfilled skilled positions (#). Percentage of unfilled skilled positions for which the company will hire unskilled candidates and train them (%).	WBCSD Measuring Impact Framework Methodology Version 1.0 (2008)	Not reported
	Monetised impacts of training - Increased earning capacity as a result of training intervention (%, $) Investment in training as a percentage (%) of payroll. Effectiveness of the training and development through increased revenue, productivity gains, employee engagement and/or internal hire rates.	Adapted from OECD, ^{27 28} WDI 5.5	Not reported

Prosperity - Core
Theme	Core metrics	Source	Our Impact
Employment and wealth generation	Absolute number and rate of employment Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity and region. Total number and rate of employee turnover during the reporting period, by age group, gender, other indicators of diversity and region.	Adapted, to include other indicators of diversity, from GRI 401-1a&b	Explore our Inclusion, Diversity and Equity pages for new hire metrics by disability, ethnicity, gender, sexual orientation and socio-economic background. Read more: Inclusion, Diversity and Equity
	Economic contribution Direct economic value generated and distributed (EVG&D), on an accruals basis, covering the basic components for the organisation's global operations, ideally split out by: Revenues Operating costs Employee wages and benefits Payments to providers of capital Payments to government Community investment Financial assistance received from the government: total monetary value of financial assistance received by the organisation from any government during the reporting period.	GRI 201-1, GRI 201-4	Our latest financial data can be found in our UK Members’ Report and Financial Statements, which is hosted within Report hub. Read more: Report hub
	Financial investment contribution Total capital expenditures (CapEx) minus depreciation, supported by narrative to describe the company's investment strategy. Share buybacks plus dividend payments, supported by narrative to describe the company's strategy for returns of capital to shareholders.	As referenced in IAS and US GAAP ASC 230	Our latest financial data can be found in our UK Members’ Report and Financial Statements, which is hosted within Report hub. Read more: Report hub
Innovation of better products and services	Total R&D expenses ($) Total costs related to research and development.	US GAAP ASC 730	Not reported
Community and social vitality	Total tax paid The total global tax borne by the company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes, and other taxes that constitute costs to the company, by category of taxes.	Adapted from GRI 201-1	KPMG in the UK makes a significant contribution each year to the public finances through the taxes paid by our partners on our profit, the taxes we bear as an organisation and those we collect on behalf of the exchequer. Read more: Tax strategy and contribution

Prosperity - Expanded
Theme	Expanded metrics	Source	Our Impact
Employment and wealth generation	Infrastructure investments and services supported Qualitative disclosure to describe the below components: Extent of development of significant infrastructure investments and services supported. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. Whether these investments and services are commercial, in-kind or pro bono engagements.	GRI 203-1	Our communities We publish our annual community impact metrics within our UK Community Impact Report. This includes our latest community contribution figures. Read more: UK Community Impact Report Our tax contribution KPMG in the UK makes a significant contribution each year to the public finances through the taxes paid by our partners on our profit, the taxes we bear as an organisation and those we collect on behalf of the exchequer. Read more: Tax strategy and contribution
	Significant indirect economic impacts Examples of significant identified indirect economic impacts of the organisation, including positive and negative impacts. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities (e.g. national and international standards, protocols, policy agendas).	GRI 203-2	Refer to our response to the metric above.
Innovation of better products and services	Social value generated (%) Percentage of revenue from products and services designed to deliver specific social benefits or to address specific sustainability challenges.	Adapted from GRI (FiFS7 + FiFS8) and SASB FN0102-16.a, EPIC	Not reported
	Vitality Index Percentage of gross revenue from product lines added in last three (or five) years calculated as the sales from products that have been launched in the past three (or five) years divided by total sales, supported by narrative that describes how the company innovates to address specific sustainability challenges.	Adapted from OECD Oslo Manual Section 8.3.1	Not reported
Community and social vitality	Total Social Investment ($) Total Social Investment (TSI) sums up a company's resources used for "S" in ESG efforts defined by CECP Valuation Guidance.	CECP Valuation Guidance	We publish our annual community impact metrics within our UK Community Impact Report. This includes our latest community contribution figures. Read more: UK Community Impact Report
	Additional tax remitted The total additional global tax collected by the company on behalf of other taxpayers, including VAT and employee-related taxes that are remitted by the company on behalf of customers or employees, by category of taxes.	Adapted from GRI 201-1	KPMG in the UK makes a significant contribution each year to the public finances through the taxes paid by our partners on our profit, the taxes we bear as an organisation and those we collect on behalf of the exchequer. Read more: Tax strategy and contribution
	Total tax paid by country for significant locations Total tax paid and, if reported, additional tax remitted, by country for significant locations.	Adapted from GRI 201-1	KPMG in the UK makes a significant contribution each year to the public finances through the taxes paid by our partners on our profit, the taxes we bear as an organisation and those we collect on behalf of the exchequer. Read more: Tax strategy and contribution

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