Dataset Preview
The full dataset viewer is not available (click to read why). Only showing a preview of the rows.
The dataset generation failed because of a cast error
Error code: DatasetGenerationCastError
Exception: DatasetGenerationCastError
Message: An error occurred while generating the dataset
All the data files must have the same columns, but at some point there are 3 new columns ({'page_number', 'counter', 'text'}) and 11 missing columns ({'markdown_2', 'cleaned_markdown', 'check', 'markdown_length', 'dimensions', 'markdown', 'markdown_1', 'index', 'filename | index', 'images', 'markdown_3'}).
This happened while the csv dataset builder was generating data using
hf://datasets/darisdzakwanhoesien/esg/output.csv (at revision cb88afac11bc87bcbe5379c9d2e64d96d4f62fa7)
Please either edit the data files to have matching columns, or separate them into different configurations (see docs at https://hf.co/docs/hub/datasets-manual-configuration#multiple-configurations)
Traceback: Traceback (most recent call last):
File "/usr/local/lib/python3.12/site-packages/datasets/builder.py", line 1831, in _prepare_split_single
writer.write_table(table)
File "/usr/local/lib/python3.12/site-packages/datasets/arrow_writer.py", line 714, in write_table
pa_table = table_cast(pa_table, self._schema)
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.12/site-packages/datasets/table.py", line 2272, in table_cast
return cast_table_to_schema(table, schema)
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.12/site-packages/datasets/table.py", line 2218, in cast_table_to_schema
raise CastError(
datasets.table.CastError: Couldn't cast
text: string
filename: string
page_number: int64
counter: string
number: int64
-- schema metadata --
pandas: '{"index_columns": [{"kind": "range", "name": null, "start": 0, "' + 828
to
{'index': Value('int64'), 'images': Value('string'), 'dimensions': Value('string'), 'filename': Value('string'), 'markdown_length': Value('int64'), 'markdown_1': Value('string'), 'markdown_2': Value('string'), 'markdown_3': Value('float64'), 'cleaned_markdown': Value('string'), 'markdown': Value('string'), 'check': Value('bool'), 'filename | index': Value('string'), 'number': Value('int64')}
because column names don't match
During handling of the above exception, another exception occurred:
Traceback (most recent call last):
File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 1455, in compute_config_parquet_and_info_response
parquet_operations = convert_to_parquet(builder)
^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/src/services/worker/src/worker/job_runners/config/parquet_and_info.py", line 1054, in convert_to_parquet
builder.download_and_prepare(
File "/usr/local/lib/python3.12/site-packages/datasets/builder.py", line 894, in download_and_prepare
self._download_and_prepare(
File "/usr/local/lib/python3.12/site-packages/datasets/builder.py", line 970, in _download_and_prepare
self._prepare_split(split_generator, **prepare_split_kwargs)
File "/usr/local/lib/python3.12/site-packages/datasets/builder.py", line 1702, in _prepare_split
for job_id, done, content in self._prepare_split_single(
^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.12/site-packages/datasets/builder.py", line 1833, in _prepare_split_single
raise DatasetGenerationCastError.from_cast_error(
datasets.exceptions.DatasetGenerationCastError: An error occurred while generating the dataset
All the data files must have the same columns, but at some point there are 3 new columns ({'page_number', 'counter', 'text'}) and 11 missing columns ({'markdown_2', 'cleaned_markdown', 'check', 'markdown_length', 'dimensions', 'markdown', 'markdown_1', 'index', 'filename | index', 'images', 'markdown_3'}).
This happened while the csv dataset builder was generating data using
hf://datasets/darisdzakwanhoesien/esg/output.csv (at revision cb88afac11bc87bcbe5379c9d2e64d96d4f62fa7)
Please either edit the data files to have matching columns, or separate them into different configurations (see docs at https://hf.co/docs/hub/datasets-manual-configuration#multiple-configurations)Need help to make the dataset viewer work? Make sure to review how to configure the dataset viewer, and open a discussion for direct support.
index
int64 | images
string | dimensions
string | filename
string | markdown_length
int64 | markdown_1
string | markdown_2
string | markdown_3
null | cleaned_markdown
string | markdown
string | check
bool | filename | index
string | number
int64 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
0
|
[{"id":"img-0.jpeg","top_left_x":166,"top_left_y":107,"bottom_right_x":498,"bottom_right_y":238,"image_annotation":null}]
|
{"dpi":200,"height":1654,"width":2339}
|
sustainability-report-2023.pdf
| 77
|
# Sustainability report 2023
KPMG Norway
|
KPMG.no
| null |
# Sustainability report 2023
KPMG Norway
KPMG.no
|
# Sustainability report 2023
KPMG Norway
KPMG.no
| true
|
sustainability-report-2023.pdf | Page 0
| 1
|
1
|
[]
|
{"dpi":200,"height":1654,"width":2339}
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sustainability-report-2023.pdf
| 239
|
# Table of content
A message from our CEO ..... 3
General information ..... 4
Double materiality assessment in progress ..... 9
Environment ..... 10
Social ..... 16
Inclusion, Diversity and Equity initiatives ..... 21
|
Governance ..... 26
| null |
# Table of content
A message from our CEO ..... 3
General information ..... 4
Double materiality assessment in progress ..... 9
Environment ..... 10
Social ..... 16
Inclusion, Diversity and Equity initiatives ..... 21
Governance ..... 26
|
# Table of content
A message from our CEO ..... 3
General information ..... 4
Double materiality assessment in progress ..... 9
Environment ..... 10
Social ..... 16
Inclusion, Diversity and Equity initiatives ..... 21
Governance ..... 26
| true
|
sustainability-report-2023.pdf | Page 1
| 2
|
2
|
[{"id":"img-1.jpeg","top_left_x":174,"top_left_y":527,"bottom_right_x":815,"bottom_right_y":1329,"image_annotation":null}]
|
{"dpi":200,"height":1654,"width":2812}
|
sustainability-report-2023.pdf
| 2,467
|
# A message from our CEO
As a global community, we are faced with challenges that will decide our future. Climate change, biodiversity loss, over-consumption, aging populations, military conflicts, political instability, and remarkable technological advancements are just some of the critical issues we must navigate today. Over the last decades, we have witnessed significant improvements in living standards worldwide. At the same time, the pace of global poverty reduction has slowed down and around 700 million people continue to live below the extreme poverty line. These challenges are daunting, but they are not insurmountable. Our mission of being a force for positive change is what motivates me to work for KPMG.
Few companies possess the size, reach, expertise, and technology to assist governments, businesses, and NGOs globally in fostering trust, stability, and sustainable change. I feel privileged to work for one of those companies. The challenges we face today cannot be resolved individually or locally; success will require a blend of local innovation and execution as well as robust international cooperation.
At KPMG Norway, we aspire to play a key role in helping businesses and governments navigate the future. To do this, we must embody the values we promote. Our greatest potential for positive change across all ESG categories comes from our work with clients. However, we must also continue to look for areas of improvement within our own organization and practices.
In this report, we will outline these areas as we move towards full compliance with the EU's Corporate Sustainability Reporting Directive (CSRD). The CSRD will elevate sustainability reporting to the same level as financial reporting, marking a significant milestone for KPMG Norway and the European business sector as a whole. As we publish this year's report, we are concurrently conducting research and analysis for next year's report, with which we will make even greater strides forward.
We are fully committed to transparency regarding our impacts, our goals for change, and our plans for progress, so you can have confidence in our ability and dedication to being the force for positive change that we aspire to be.
### **Rune Skjelvan**
CEO, KPMG Norway
### A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
|
- Governance
| null |
# A message from our CEO
As a global community, we are faced with challenges that will decide our future. Climate change, biodiversity loss, over-consumption, aging populations, military conflicts, political instability, and remarkable technological advancements are just some of the critical issues we must navigate today. Over the last decades, we have witnessed significant improvements in living standards worldwide. At the same time, the pace of global poverty reduction has slowed down and around 700 million people continue to live below the extreme poverty line. These challenges are daunting, but they are not insurmountable. Our mission of being a force for positive change is what motivates me to work for KPMG.
Few companies possess the size, reach, expertise, and technology to assist governments, businesses, and NGOs globally in fostering trust, stability, and sustainable change. I feel privileged to work for one of those companies. The challenges we face today cannot be resolved individually or locally; success will require a blend of local innovation and execution as well as robust international cooperation.
At KPMG Norway, we aspire to play a key role in helping businesses and governments navigate the future. To do this, we must embody the values we promote. Our greatest potential for positive change across all ESG categories comes from our work with clients. However, we must also continue to look for areas of improvement within our own organization and practices.
In this report, we will outline these areas as we move towards full compliance with the EU's Corporate Sustainability Reporting Directive (CSRD). The CSRD will elevate sustainability reporting to the same level as financial reporting, marking a significant milestone for KPMG Norway and the European business sector as a whole. As we publish this year's report, we are concurrently conducting research and analysis for next year's report, with which we will make even greater strides forward.
We are fully committed to transparency regarding our impacts, our goals for change, and our plans for progress, so you can have confidence in our ability and dedication to being the force for positive change that we aspire to be.
### **Rune Skjelvan**
CEO, KPMG Norway
### A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
|
# A message from our CEO
As a global community, we are faced with challenges that will decide our future. Climate change, biodiversity loss, over-consumption, aging populations, military conflicts, political instability, and remarkable technological advancements are just some of the critical issues we must navigate today. Over the last decades, we have witnessed significant improvements in living standards worldwide. At the same time, the pace of global poverty reduction has slowed down and around 700 million people continue to live below the extreme poverty line. These challenges are daunting, but they are not insurmountable. Our mission of being a force for positive change is what motivates me to work for KPMG.
Few companies possess the size, reach, expertise, and technology to assist governments, businesses, and NGOs globally in fostering trust, stability, and sustainable change. I feel privileged to work for one of those companies. The challenges we face today cannot be resolved individually or locally; success will require a blend of local innovation and execution as well as robust international cooperation.
At KPMG Norway, we aspire to play a key role in helping businesses and governments navigate the future. To do this, we must embody the values we promote. Our greatest potential for positive change across all ESG categories comes from our work with clients. However, we must also continue to look for areas of improvement within our own organization and practices.
In this report, we will outline these areas as we move towards full compliance with the EU's Corporate Sustainability Reporting Directive (CSRD). The CSRD will elevate sustainability reporting to the same level as financial reporting, marking a significant milestone for KPMG Norway and the European business sector as a whole. As we publish this year's report, we are concurrently conducting research and analysis for next year's report, with which we will make even greater strides forward.
We are fully committed to transparency regarding our impacts, our goals for change, and our plans for progress, so you can have confidence in our ability and dedication to being the force for positive change that we aspire to be.
### **Rune Skjelvan**
CEO, KPMG Norway
### A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
| true
|
sustainability-report-2023.pdf | Page 2
| 3
|
3
|
[{"id":"img-2.jpeg","top_left_x":1563,"top_left_y":0,"bottom_right_x":2193,"bottom_right_y":1506,"image_annotation":null}]
|
{"dpi":200,"height":1654,"width":2812}
|
sustainability-report-2023.pdf
| 2,796
|
# General information
## Transparency and openness paves the way
### About this report
Sustainability is a rapidly evolving field, with a multitude of reporting standards and regulatory requirements. For the last three years KPMG have used the World Economy Forum's (WEF) Stakeholder Capitalism Reporting framework to structure our Sustainability Report. The WEF framework has also been used to form our ambitions, targets, and KPIs. This year we have chosen to move away from the WEF structure in favor of an Environmental, Social, and Governance (ESG) structure based on our preparations for becoming compliant with the EU's Corporate Sustainability Reporting Directive (CSRD), which KPMG will be covered by in 2026.
The adoption of the CSRD framework has initiated the journey to level sustainability reporting with financial reporting, thus increasing transparency and accountability of corporate sustainability performance. CSRD-compliant reporting depends on a significant amount of work being done by a company beforehand. One needs to understand its impacts, risks, and opportunities and to develop a strategy to manage the sustainability matters that are found to be material. As we are ramping up to become CSRD-compliant, we are currently conducting a double materiality analysis that will be part of next year's report when we likewise are planning to conduct a thorough stakeholder analysis.
The content of this report is therefore based on our previous materiality assessment and input from selected stakeholders, as well as the preliminary findings from the double materiality analysis that we are in the process of conducting. An overall summary of the current status of said double materiality analysis is shared in this report on page 9.
This report is our first step towards full CSRD compliance. We acknowledge the complexity of this new reporting standard and believe it is important to start the preparations early to be able to report complete, trustworthy, and transparent sustainability information. KPMG has started this journey by performing a double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS).
Despite our switch from a WEF framework to an ESG reporting structure, this report contains many of the same disclosures as before. We continue to be aligned with Norwegian law and standards like the GHG protocol, and the Science Based Targets Initiative (SBTi). Also, we are still committed to KPMG International's Impact Plan.
This report is prepared and published by KPMG AS on behalf of all Norwegian KPMG entities.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
# General information
## Transparency and openness paves the way
### About this report
Sustainability is a rapidly evolving field, with a multitude of reporting standards and regulatory requirements. For the last three years KPMG have used the World Economy Forum's (WEF) Stakeholder Capitalism Reporting framework to structure our Sustainability Report. The WEF framework has also been used to form our ambitions, targets, and KPIs. This year we have chosen to move away from the WEF structure in favor of an Environmental, Social, and Governance (ESG) structure based on our preparations for becoming compliant with the EU's Corporate Sustainability Reporting Directive (CSRD), which KPMG will be covered by in 2026.
The adoption of the CSRD framework has initiated the journey to level sustainability reporting with financial reporting, thus increasing transparency and accountability of corporate sustainability performance. CSRD-compliant reporting depends on a significant amount of work being done by a company beforehand. One needs to understand its impacts, risks, and opportunities and to develop a strategy to manage the sustainability matters that are found to be material. As we are ramping up to become CSRD-compliant, we are currently conducting a double materiality analysis that will be part of next year's report when we likewise are planning to conduct a thorough stakeholder analysis.
The content of this report is therefore based on our previous materiality assessment and input from selected stakeholders, as well as the preliminary findings from the double materiality analysis that we are in the process of conducting. An overall summary of the current status of said double materiality analysis is shared in this report on page 9.
This report is our first step towards full CSRD compliance. We acknowledge the complexity of this new reporting standard and believe it is important to start the preparations early to be able to report complete, trustworthy, and transparent sustainability information. KPMG has started this journey by performing a double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS).
Despite our switch from a WEF framework to an ESG reporting structure, this report contains many of the same disclosures as before. We continue to be aligned with Norwegian law and standards like the GHG protocol, and the Science Based Targets Initiative (SBTi). Also, we are still committed to KPMG International's Impact Plan.
This report is prepared and published by KPMG AS on behalf of all Norwegian KPMG entities.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
# General information
## Transparency and openness paves the way
### About this report
Sustainability is a rapidly evolving field, with a multitude of reporting standards and regulatory requirements. For the last three years KPMG have used the World Economy Forum's (WEF) Stakeholder Capitalism Reporting framework to structure our Sustainability Report. The WEF framework has also been used to form our ambitions, targets, and KPIs. This year we have chosen to move away from the WEF structure in favor of an Environmental, Social, and Governance (ESG) structure based on our preparations for becoming compliant with the EU's Corporate Sustainability Reporting Directive (CSRD), which KPMG will be covered by in 2026.
The adoption of the CSRD framework has initiated the journey to level sustainability reporting with financial reporting, thus increasing transparency and accountability of corporate sustainability performance. CSRD-compliant reporting depends on a significant amount of work being done by a company beforehand. One needs to understand its impacts, risks, and opportunities and to develop a strategy to manage the sustainability matters that are found to be material. As we are ramping up to become CSRD-compliant, we are currently conducting a double materiality analysis that will be part of next year's report when we likewise are planning to conduct a thorough stakeholder analysis.
The content of this report is therefore based on our previous materiality assessment and input from selected stakeholders, as well as the preliminary findings from the double materiality analysis that we are in the process of conducting. An overall summary of the current status of said double materiality analysis is shared in this report on page 9.
This report is our first step towards full CSRD compliance. We acknowledge the complexity of this new reporting standard and believe it is important to start the preparations early to be able to report complete, trustworthy, and transparent sustainability information. KPMG has started this journey by performing a double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS).
Despite our switch from a WEF framework to an ESG reporting structure, this report contains many of the same disclosures as before. We continue to be aligned with Norwegian law and standards like the GHG protocol, and the Science Based Targets Initiative (SBTi). Also, we are still committed to KPMG International's Impact Plan.
This report is prepared and published by KPMG AS on behalf of all Norwegian KPMG entities.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
|
sustainability-report-2023.pdf | Page 3
| 4
|
4
|
[{"id":"img-3.jpeg","top_left_x":194,"top_left_y":496,"bottom_right_x":2193,"bottom_right_y":1438,"image_annotation":null}]
|
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|
sustainability-report-2023.pdf
| 1,129
|
#### **About KPMG Norway**
KPMG Norway is a part of KPMG International, an international network of member firms with more than 270,000 employees in over 143 countries. KPMG Norway has about 1,850 employees spread across 23 local offices and mainly provides services in Norway. Business activities in the form of service delivery to clients take place in KPMG AS (audit and advisory), KPMG Technology Solutions AS (reselling and selling own licenses), KPMG Law Advokatfirma AS (legal services), KPMG Regnskapsservice AS (authorized accounting firm) and KPMG Tax AS (authorized accounting firm).
KPMG Norway consists of the companies outlined in the organizational chart below. KPMG Holding AS owns 100 percent of the subsidiary KPMG AS. KPMG Regnskapsservice AS and KPMG Technology AS are wholly owned subsidiaries of KPMG AS. The independent company KPMG Law Advokatfirma AS with its subsidiary KPMG Tax AS are cooperating companies.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
#### **About KPMG Norway**
KPMG Norway is a part of KPMG International, an international network of member firms with more than 270,000 employees in over 143 countries. KPMG Norway has about 1,850 employees spread across 23 local offices and mainly provides services in Norway. Business activities in the form of service delivery to clients take place in KPMG AS (audit and advisory), KPMG Technology Solutions AS (reselling and selling own licenses), KPMG Law Advokatfirma AS (legal services), KPMG Regnskapsservice AS (authorized accounting firm) and KPMG Tax AS (authorized accounting firm).
KPMG Norway consists of the companies outlined in the organizational chart below. KPMG Holding AS owns 100 percent of the subsidiary KPMG AS. KPMG Regnskapsservice AS and KPMG Technology AS are wholly owned subsidiaries of KPMG AS. The independent company KPMG Law Advokatfirma AS with its subsidiary KPMG Tax AS are cooperating companies.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
#### **About KPMG Norway**
KPMG Norway is a part of KPMG International, an international network of member firms with more than 270,000 employees in over 143 countries. KPMG Norway has about 1,850 employees spread across 23 local offices and mainly provides services in Norway. Business activities in the form of service delivery to clients take place in KPMG AS (audit and advisory), KPMG Technology Solutions AS (reselling and selling own licenses), KPMG Law Advokatfirma AS (legal services), KPMG Regnskapsservice AS (authorized accounting firm) and KPMG Tax AS (authorized accounting firm).
KPMG Norway consists of the companies outlined in the organizational chart below. KPMG Holding AS owns 100 percent of the subsidiary KPMG AS. KPMG Regnskapsservice AS and KPMG Technology AS are wholly owned subsidiaries of KPMG AS. The independent company KPMG Law Advokatfirma AS with its subsidiary KPMG Tax AS are cooperating companies.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
|
sustainability-report-2023.pdf | Page 4
| 5
|
5
|
[{"id":"img-4.jpeg","top_left_x":194,"top_left_y":1002,"bottom_right_x":835,"bottom_right_y":1539,"image_annotation":null},{"id":"img-5.jpeg","top_left_x":978,"top_left_y":307,"bottom_right_x":2165,"bottom_right_y":818,"image_annotation":null},{"id":"img-6.jpeg","top_left_x":194,"top_left_y":990,"bottom_right_x":835,"bottom_right_y":1531,"image_annotation":null},{"id":"img-7.jpeg","top_left_x":984,"top_left_y":990,"bottom_right_x":1577,"bottom_right_y":1531,"image_annotation":null},{"id":"img-8.jpeg","top_left_x":1656,"top_left_y":1002,"bottom_right_x":2165,"bottom_right_y":1531,"image_annotation":null}]
|
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sustainability-report-2023.pdf
| 618
|
# KPMG Norway
## 2,981 binnok
[TABLE REMOVED]
- 63% of us are "millennials"
- 37 years is our average age
- 40 Nationalities work here
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
*Numbers from 30.09.23*
|
© 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
| null |
# KPMG Norway
## 2,981 binnok
[TABLE REMOVED]
- 63% of us are "millennials"
- 37 years is our average age
- 40 Nationalities work here
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
*Numbers from 30.09.23*
© 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
|
# KPMG Norway
## 2,981 binnok
| Law | 373 mnok |
| --- | --- |
| Audit | 1,255 mnok |
| Advisory | 1,352 mnok |
- 63% of us are "millennials"
- 37 years is our average age
- 40 Nationalities work here
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
*Numbers from 30.09.23*
© 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
| false
|
sustainability-report-2023.pdf | Page 5
| 6
|
6
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[]
|
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|
sustainability-report-2023.pdf
| 3,628
|
## Our Values
Openness and transparency are embedded throughout our organization and are at the core of our sustainability efforts. This is reflected in our values:
Integrity - We do what is right
Excellence - We never stop learning and improving
Courage - We think and act boldly
Together - We respect each other and draw strength from our differences
For Better - We do what matters.
## Ethical standards
We respect universal principles and norms that protect labor rights. We promote a responsible employment environment, respecting the freedom of association and the freedom to conduct collective negotiations. As a signatory to the UN Global Compact, we work to combat corruption in all its forms. Our internal policies stipulate that illegal or unethical behavior is not tolerated by anyone, and we assess our bribery and corruption environment annually. Further information on our ethical standards can be found in our Global Code of Conduct.
## Our governance
KPMG Norway is part of the global KPMG network. Although managed independently, KPMG is structured such that global activities support a consistent level of quality and set of values, regardless of where the subsidiary operates. For more information regarding our corporate governance, please read our Transparency Report. When it comes to ESG governance within KPMG Norway, the overall responsibility of ESG and sustainability in KPMG Norway sits with the collective Board of Directors.
The Chief Financial Officer (CFO) has the overall responsibility for KPMG's work on sustainability and reporting. There are also several key management roles that have dedicated responsibilities within the implementation of sustainability in KPMG. The Finance department is responsible for supply chain due diligence and for upholding a responsible procurement practice in the firm. The Quality Risk Management department manages ethics and independence, anti-money laundering and anti-corruption, legal counsel, quality control and compliance with local laws and regulations as well as KPMG International policies. The People \& Culture department is responsible for KPMG's own workforce, recruitment and hiring processes, as well as learning and development activities.
## ESG Strategy
KPMGs Sustainability Plan for 2020 - 2025 has been guiding KPMG Norway's work on sustainability for the last few years, and has formed the basis of our four sustainability principles:
- Openness and transparency are part of our DNA, as reflected in our values. They are the basis for our business model, and hence also at the core of our sustainability efforts. Our annual transparency report gives a thorough overview of how openness and transparency are embedded throughout our organization. Everyone a leader on sustainability.
- Not everyone can be an expert, but all our people should have the necessary knowledge to incorporate sustainability into the services we provide to our clients. This is how we create impact.
- KPMG must dare to be proactive towards clients and our greater network. We shall promote sustainability in all our projects and client interactions and establish interdisciplinary teams to identify and implement optimal and sustainable solutions for our clients. We are straightforward.
- To improve our own environmental impact and our carbon footprint we need to set targets, implement routines to ensure climate and environmentally conscious operations and measure our progress.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
## Our Values
Openness and transparency are embedded throughout our organization and are at the core of our sustainability efforts. This is reflected in our values:
Integrity - We do what is right
Excellence - We never stop learning and improving
Courage - We think and act boldly
Together - We respect each other and draw strength from our differences
For Better - We do what matters.
## Ethical standards
We respect universal principles and norms that protect labor rights. We promote a responsible employment environment, respecting the freedom of association and the freedom to conduct collective negotiations. As a signatory to the UN Global Compact, we work to combat corruption in all its forms. Our internal policies stipulate that illegal or unethical behavior is not tolerated by anyone, and we assess our bribery and corruption environment annually. Further information on our ethical standards can be found in our Global Code of Conduct.
## Our governance
KPMG Norway is part of the global KPMG network. Although managed independently, KPMG is structured such that global activities support a consistent level of quality and set of values, regardless of where the subsidiary operates. For more information regarding our corporate governance, please read our Transparency Report. When it comes to ESG governance within KPMG Norway, the overall responsibility of ESG and sustainability in KPMG Norway sits with the collective Board of Directors.
The Chief Financial Officer (CFO) has the overall responsibility for KPMG's work on sustainability and reporting. There are also several key management roles that have dedicated responsibilities within the implementation of sustainability in KPMG. The Finance department is responsible for supply chain due diligence and for upholding a responsible procurement practice in the firm. The Quality Risk Management department manages ethics and independence, anti-money laundering and anti-corruption, legal counsel, quality control and compliance with local laws and regulations as well as KPMG International policies. The People \& Culture department is responsible for KPMG's own workforce, recruitment and hiring processes, as well as learning and development activities.
## ESG Strategy
KPMGs Sustainability Plan for 2020 - 2025 has been guiding KPMG Norway's work on sustainability for the last few years, and has formed the basis of our four sustainability principles:
- Openness and transparency are part of our DNA, as reflected in our values. They are the basis for our business model, and hence also at the core of our sustainability efforts. Our annual transparency report gives a thorough overview of how openness and transparency are embedded throughout our organization. Everyone a leader on sustainability.
- Not everyone can be an expert, but all our people should have the necessary knowledge to incorporate sustainability into the services we provide to our clients. This is how we create impact.
- KPMG must dare to be proactive towards clients and our greater network. We shall promote sustainability in all our projects and client interactions and establish interdisciplinary teams to identify and implement optimal and sustainable solutions for our clients. We are straightforward.
- To improve our own environmental impact and our carbon footprint we need to set targets, implement routines to ensure climate and environmentally conscious operations and measure our progress.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
## Our Values
Openness and transparency are embedded throughout our organization and are at the core of our sustainability efforts. This is reflected in our values:
Integrity - We do what is right
Excellence - We never stop learning and improving
Courage - We think and act boldly
Together - We respect each other and draw strength from our differences
For Better - We do what matters.
## Ethical standards
We respect universal principles and norms that protect labor rights. We promote a responsible employment environment, respecting the freedom of association and the freedom to conduct collective negotiations. As a signatory to the UN Global Compact, we work to combat corruption in all its forms. Our internal policies stipulate that illegal or unethical behavior is not tolerated by anyone, and we assess our bribery and corruption environment annually. Further information on our ethical standards can be found in our Global Code of Conduct.
## Our governance
KPMG Norway is part of the global KPMG network. Although managed independently, KPMG is structured such that global activities support a consistent level of quality and set of values, regardless of where the subsidiary operates. For more information regarding our corporate governance, please read our Transparency Report. When it comes to ESG governance within KPMG Norway, the overall responsibility of ESG and sustainability in KPMG Norway sits with the collective Board of Directors.
The Chief Financial Officer (CFO) has the overall responsibility for KPMG's work on sustainability and reporting. There are also several key management roles that have dedicated responsibilities within the implementation of sustainability in KPMG. The Finance department is responsible for supply chain due diligence and for upholding a responsible procurement practice in the firm. The Quality Risk Management department manages ethics and independence, anti-money laundering and anti-corruption, legal counsel, quality control and compliance with local laws and regulations as well as KPMG International policies. The People \& Culture department is responsible for KPMG's own workforce, recruitment and hiring processes, as well as learning and development activities.
## ESG Strategy
KPMGs Sustainability Plan for 2020 - 2025 has been guiding KPMG Norway's work on sustainability for the last few years, and has formed the basis of our four sustainability principles:
- Openness and transparency are part of our DNA, as reflected in our values. They are the basis for our business model, and hence also at the core of our sustainability efforts. Our annual transparency report gives a thorough overview of how openness and transparency are embedded throughout our organization. Everyone a leader on sustainability.
- Not everyone can be an expert, but all our people should have the necessary knowledge to incorporate sustainability into the services we provide to our clients. This is how we create impact.
- KPMG must dare to be proactive towards clients and our greater network. We shall promote sustainability in all our projects and client interactions and establish interdisciplinary teams to identify and implement optimal and sustainable solutions for our clients. We are straightforward.
- To improve our own environmental impact and our carbon footprint we need to set targets, implement routines to ensure climate and environmentally conscious operations and measure our progress.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
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As part of the global KPMG network, we're bound by strict environmental requirements. As we are in a transition period towards CSRD and currently finalizing our double materiality assessment, we will be updating our sustainability plan during FY2025.
### Eco Lighthouse
KPMG has been a certified Eco Lighthouse since 2011. Eco Lighthouse is a widely used certification for businesses that want to document their environmental efforts with more than 10,000 businesses being certified by Eco Lighthouse in 2023.
### UN Global Compact (UNGC)
As a UNGC signatory, KPMG Norway is committed to developing its business in accordance with the Ten Principles for Corporate Sustainability. We publish annually our Communication of Progress and use the principles to guide our sustainability work and business conduct.
### EcoVadis
KPMG has been registered with EcoVadis since 2019. EcoVadis is a leading sustainability rating platform. The decision to register KPMG Norway was made in response to the growing demand from our clients for transparency and accountability on our sustainability practices. EcoVadis provides a comprehensive assessment of our sustainability performance across four key areas: environment, labor and human rights, ethics, and sustainable procurement. By undergoing this assessment, we can identify areas where we can improve our sustainability practices and demonstrate our commitment to responsible business practices. We also see that EcoVadis is relevant as the demand for transparency and accountability on our sustainability practices is growing amongst our clients.
## Preparing our organization for increased client expectations on KPMGs ESG performance
In order to deliver high-quality services to our clients in KPMG Audit, Advisory and Law, we established an ESG steering committee in 2022 with members from the mentioned business areas. The ESG steering committee is a forum for consolidation on services across the firm and to ensure upskilling of employees across the whole organization. As KPMG is in a more operative phase, we established this year an internal working group with representatives from the CFO area as well as members from Forensic, Operations, Law, Audit, ESG, Deals and Digital Transformation that on a frequent basis coordinate ESG engagements.
KPMG has, for the last few years, invested in ESG competency and built a high-level business environment for ESG strategy, reporting and assurance services. We have welcomed many new colleagues with a variation of backgrounds to cover the broad spectrum of the ESG umbrella. To prepare the organization to meet CSRD requirements, KPMG makes use of the in-house competence in the ESG advisory and assurance department.
KPMG invites all employees to a monthly internal broadcast called KPMG Live. This is a forum to inform our employees about topics related to our strategic agenda, share news, showcase important client work and hear stories directly from coworkers. KPMG Live remains an important strategic instrument in our internal communication and upskilling of all employees on KPMGs own sustainability work. This year's live sessions have specifically addressed our efforts on Inclusion, Diversity and Equity (IDE). In addition to IDE being a subject on KPMG Live, we use other channels for internal communications to communicate and share learnings.
In FY23 we used The International Women's day, Pride month, the World Mental Health Day and the International day of Disabilities as opportunities to engage and upskill our colleagues in matters regarding IDE.
We will continue to build knowledge about sustainability across the organization with climate action, CSRD, impacts, risks and opportunities being some key topics for FY2024. Several people from both audit and advisory have completed The Norwegian Institute of Public Accountants' sustainability academy.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
As part of the global KPMG network, we're bound by strict environmental requirements. As we are in a transition period towards CSRD and currently finalizing our double materiality assessment, we will be updating our sustainability plan during FY2025.
### Eco Lighthouse
KPMG has been a certified Eco Lighthouse since 2011. Eco Lighthouse is a widely used certification for businesses that want to document their environmental efforts with more than 10,000 businesses being certified by Eco Lighthouse in 2023.
### UN Global Compact (UNGC)
As a UNGC signatory, KPMG Norway is committed to developing its business in accordance with the Ten Principles for Corporate Sustainability. We publish annually our Communication of Progress and use the principles to guide our sustainability work and business conduct.
### EcoVadis
KPMG has been registered with EcoVadis since 2019. EcoVadis is a leading sustainability rating platform. The decision to register KPMG Norway was made in response to the growing demand from our clients for transparency and accountability on our sustainability practices. EcoVadis provides a comprehensive assessment of our sustainability performance across four key areas: environment, labor and human rights, ethics, and sustainable procurement. By undergoing this assessment, we can identify areas where we can improve our sustainability practices and demonstrate our commitment to responsible business practices. We also see that EcoVadis is relevant as the demand for transparency and accountability on our sustainability practices is growing amongst our clients.
## Preparing our organization for increased client expectations on KPMGs ESG performance
In order to deliver high-quality services to our clients in KPMG Audit, Advisory and Law, we established an ESG steering committee in 2022 with members from the mentioned business areas. The ESG steering committee is a forum for consolidation on services across the firm and to ensure upskilling of employees across the whole organization. As KPMG is in a more operative phase, we established this year an internal working group with representatives from the CFO area as well as members from Forensic, Operations, Law, Audit, ESG, Deals and Digital Transformation that on a frequent basis coordinate ESG engagements.
KPMG has, for the last few years, invested in ESG competency and built a high-level business environment for ESG strategy, reporting and assurance services. We have welcomed many new colleagues with a variation of backgrounds to cover the broad spectrum of the ESG umbrella. To prepare the organization to meet CSRD requirements, KPMG makes use of the in-house competence in the ESG advisory and assurance department.
KPMG invites all employees to a monthly internal broadcast called KPMG Live. This is a forum to inform our employees about topics related to our strategic agenda, share news, showcase important client work and hear stories directly from coworkers. KPMG Live remains an important strategic instrument in our internal communication and upskilling of all employees on KPMGs own sustainability work. This year's live sessions have specifically addressed our efforts on Inclusion, Diversity and Equity (IDE). In addition to IDE being a subject on KPMG Live, we use other channels for internal communications to communicate and share learnings.
In FY23 we used The International Women's day, Pride month, the World Mental Health Day and the International day of Disabilities as opportunities to engage and upskill our colleagues in matters regarding IDE.
We will continue to build knowledge about sustainability across the organization with climate action, CSRD, impacts, risks and opportunities being some key topics for FY2024. Several people from both audit and advisory have completed The Norwegian Institute of Public Accountants' sustainability academy.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
As part of the global KPMG network, we're bound by strict environmental requirements. As we are in a transition period towards CSRD and currently finalizing our double materiality assessment, we will be updating our sustainability plan during FY2025.
### Eco Lighthouse
KPMG has been a certified Eco Lighthouse since 2011. Eco Lighthouse is a widely used certification for businesses that want to document their environmental efforts with more than 10,000 businesses being certified by Eco Lighthouse in 2023.
### UN Global Compact (UNGC)
As a UNGC signatory, KPMG Norway is committed to developing its business in accordance with the Ten Principles for Corporate Sustainability. We publish annually our Communication of Progress and use the principles to guide our sustainability work and business conduct.
### EcoVadis
KPMG has been registered with EcoVadis since 2019. EcoVadis is a leading sustainability rating platform. The decision to register KPMG Norway was made in response to the growing demand from our clients for transparency and accountability on our sustainability practices. EcoVadis provides a comprehensive assessment of our sustainability performance across four key areas: environment, labor and human rights, ethics, and sustainable procurement. By undergoing this assessment, we can identify areas where we can improve our sustainability practices and demonstrate our commitment to responsible business practices. We also see that EcoVadis is relevant as the demand for transparency and accountability on our sustainability practices is growing amongst our clients.
## Preparing our organization for increased client expectations on KPMGs ESG performance
In order to deliver high-quality services to our clients in KPMG Audit, Advisory and Law, we established an ESG steering committee in 2022 with members from the mentioned business areas. The ESG steering committee is a forum for consolidation on services across the firm and to ensure upskilling of employees across the whole organization. As KPMG is in a more operative phase, we established this year an internal working group with representatives from the CFO area as well as members from Forensic, Operations, Law, Audit, ESG, Deals and Digital Transformation that on a frequent basis coordinate ESG engagements.
KPMG has, for the last few years, invested in ESG competency and built a high-level business environment for ESG strategy, reporting and assurance services. We have welcomed many new colleagues with a variation of backgrounds to cover the broad spectrum of the ESG umbrella. To prepare the organization to meet CSRD requirements, KPMG makes use of the in-house competence in the ESG advisory and assurance department.
KPMG invites all employees to a monthly internal broadcast called KPMG Live. This is a forum to inform our employees about topics related to our strategic agenda, share news, showcase important client work and hear stories directly from coworkers. KPMG Live remains an important strategic instrument in our internal communication and upskilling of all employees on KPMGs own sustainability work. This year's live sessions have specifically addressed our efforts on Inclusion, Diversity and Equity (IDE). In addition to IDE being a subject on KPMG Live, we use other channels for internal communications to communicate and share learnings.
In FY23 we used The International Women's day, Pride month, the World Mental Health Day and the International day of Disabilities as opportunities to engage and upskill our colleagues in matters regarding IDE.
We will continue to build knowledge about sustainability across the organization with climate action, CSRD, impacts, risks and opportunities being some key topics for FY2024. Several people from both audit and advisory have completed The Norwegian Institute of Public Accountants' sustainability academy.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
|
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# Double materiality assessment in progress
The CSRD requires that Public Interest Entities and large companies publish annual reports on social and environmental topics related to their business, including their impacts as well as the risks and opportunities they are exposed to. The CSRD's reporting requirements are detailed in the ESRS and are based on the requirement that companies conduct a double materiality assessment.
The double materiality assessment goes further than a single materiality assessment, insofar it aims to not only map how the company is itself affected by ESG risks and opportunities, but also how the company itself impacts people and environment. The core distinction between single and double materiality is thus that the latter recognizes that organizations are not only affected by external factors but they themselves have a positive or negative impact on their surroundings.
The process for the double materiality analysis is described in the ESRS and includes evaluating impacts, risks, and opportunities related to a company's business relationships and value chain, as well as in its own operations. After conducting the double materiality analysis, companies must report what the resulting material topics are and how they manage the material impacts, risks, and opportunities from both a strategic and operational perspective.
KPMG has recently revised our materiality assessment which was previously only based on an impact perspective in line with the GRI standard. To lay the grounds for our coming CSRD reporting we have performed a double materiality assessment in accordance with the ESRS standards. Stakeholder dialogue is an essential part of the process and KPMG therefore involved both internal and external stakeholders in the process of identifying and assessing impacts, risks and opportunities from an Impact Materiality (inside-out) perspective and from a Financial Materiality (outside-in) perspective. KPMG has in total consulted 19 internal stakeholders, clients and organizations throughout the process.
- 7 representatives from all business areas: KPMG Law, Audit and Advisory
- Clients & Markets
- People & Culture
- Procurement
- QRM & Independence
- Clients and business partners
- External non-governmental organizations
Our material topics will be subject to further discussion in KPMG's management in 2024 with the result being presented in our Sustainability Report for FY2024.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
# Double materiality assessment in progress
The CSRD requires that Public Interest Entities and large companies publish annual reports on social and environmental topics related to their business, including their impacts as well as the risks and opportunities they are exposed to. The CSRD's reporting requirements are detailed in the ESRS and are based on the requirement that companies conduct a double materiality assessment.
The double materiality assessment goes further than a single materiality assessment, insofar it aims to not only map how the company is itself affected by ESG risks and opportunities, but also how the company itself impacts people and environment. The core distinction between single and double materiality is thus that the latter recognizes that organizations are not only affected by external factors but they themselves have a positive or negative impact on their surroundings.
The process for the double materiality analysis is described in the ESRS and includes evaluating impacts, risks, and opportunities related to a company's business relationships and value chain, as well as in its own operations. After conducting the double materiality analysis, companies must report what the resulting material topics are and how they manage the material impacts, risks, and opportunities from both a strategic and operational perspective.
KPMG has recently revised our materiality assessment which was previously only based on an impact perspective in line with the GRI standard. To lay the grounds for our coming CSRD reporting we have performed a double materiality assessment in accordance with the ESRS standards. Stakeholder dialogue is an essential part of the process and KPMG therefore involved both internal and external stakeholders in the process of identifying and assessing impacts, risks and opportunities from an Impact Materiality (inside-out) perspective and from a Financial Materiality (outside-in) perspective. KPMG has in total consulted 19 internal stakeholders, clients and organizations throughout the process.
- 7 representatives from all business areas: KPMG Law, Audit and Advisory
- Clients & Markets
- People & Culture
- Procurement
- QRM & Independence
- Clients and business partners
- External non-governmental organizations
Our material topics will be subject to further discussion in KPMG's management in 2024 with the result being presented in our Sustainability Report for FY2024.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
# Double materiality assessment in progress
The CSRD requires that Public Interest Entities and large companies publish annual reports on social and environmental topics related to their business, including their impacts as well as the risks and opportunities they are exposed to. The CSRD's reporting requirements are detailed in the ESRS and are based on the requirement that companies conduct a double materiality assessment.
The double materiality assessment goes further than a single materiality assessment, insofar it aims to not only map how the company is itself affected by ESG risks and opportunities, but also how the company itself impacts people and environment. The core distinction between single and double materiality is thus that the latter recognizes that organizations are not only affected by external factors but they themselves have a positive or negative impact on their surroundings.
The process for the double materiality analysis is described in the ESRS and includes evaluating impacts, risks, and opportunities related to a company's business relationships and value chain, as well as in its own operations. After conducting the double materiality analysis, companies must report what the resulting material topics are and how they manage the material impacts, risks, and opportunities from both a strategic and operational perspective.
KPMG has recently revised our materiality assessment which was previously only based on an impact perspective in line with the GRI standard. To lay the grounds for our coming CSRD reporting we have performed a double materiality assessment in accordance with the ESRS standards. Stakeholder dialogue is an essential part of the process and KPMG therefore involved both internal and external stakeholders in the process of identifying and assessing impacts, risks and opportunities from an Impact Materiality (inside-out) perspective and from a Financial Materiality (outside-in) perspective. KPMG has in total consulted 19 internal stakeholders, clients and organizations throughout the process.
- 7 representatives from all business areas: KPMG Law, Audit and Advisory
- Clients & Markets
- People & Culture
- Procurement
- QRM & Independence
- Clients and business partners
- External non-governmental organizations
Our material topics will be subject to further discussion in KPMG's management in 2024 with the result being presented in our Sustainability Report for FY2024.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
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# Environment
As a large, global and values-led organization, we recognize and embrace our responsibility to quantify and mitigate the impact of our operations and the services we provide. Globally, we want to fully play our part in the transition to societal net-zero and help address the existential challenges of climate change, water pollution, deforestation, and biodiversity loss. KPMG Global has science-based targets and KPMG Norway has been committed to these goals and targets since 2019. At the same time, we acknowledge the need to develop our own targets and aim to get them approved by 2025. In Norway, KPMG has a climate footprint through emissions in Scope 1, 2, and 3 where travel is a large source of emissions. KPMG Norway also generates waste and emissions through the goods and services we buy. The environmental chapter of this report covers our climate footprint and our journey towards getting further climate goals approved by the Science Based Targets Initiative. Whilst increasing our efforts to address our emissions, we also compensate for our emissions.
## Our policies and approach regarding the environment
At KPMG, the global impact plan is the guiding star for our sustainability work. KPMG Norway adopts relevant ambitions and targets and adjusts these to the Norwegian context. KPMG Norway has made a local commitment to the goals and is also a certified Eco Lighthouse. Our policy on environmental management ensures systematic efforts to reduce waste and energy use and more as part of the environmental management system.
KPMG's work on the external environment follows the Eco Lighthouse standard, and all of our offices, except the smallest five, are certified according to the Eco Lighthouse criteria. Through the process of environmental certification, we identified environmental improvements that are relevant to us and we have developed procedures and processes to implement, achieve, and continuously review our environmental policies.
In order to reduce KPMG's emissions related to travel which stands for a significant part of our emissions, KPMG Norway's travel policy was updated in 2023 and ensures that all business travel is done in a sustainable, efficient, and safe manner. The updated policy encourages use of climate-friendly transportation options or use of digital meetings. The policy instructs that 50% of all board and national management meetings are to be held digitally in order to reduce emissions. Our travel policy aims to be a driver for green and environmentally friendly travel that has less negative impact on the environment.
## We do this by:
- **Promoting public transportation:** Increasing the share of public transport
- **Having more digital meetings:** By reducing employee travel, we will achieve the requirements in the sustainability plan for 2021-2025.
- **50% reduction in emissions** based on 2019 figures, by 2030
- **Individual accountability for climate** - on average, a 10% reduction in personal consumption related to work-related travel by 2023 (based on 2019 levels)
A message from our CEO
General information
Double materiality assessment in progress
## Environment
- Social
- Inclusion, Diversity, and Equity initiatives
|
- Governance
| null |
# Environment
As a large, global and values-led organization, we recognize and embrace our responsibility to quantify and mitigate the impact of our operations and the services we provide. Globally, we want to fully play our part in the transition to societal net-zero and help address the existential challenges of climate change, water pollution, deforestation, and biodiversity loss. KPMG Global has science-based targets and KPMG Norway has been committed to these goals and targets since 2019. At the same time, we acknowledge the need to develop our own targets and aim to get them approved by 2025. In Norway, KPMG has a climate footprint through emissions in Scope 1, 2, and 3 where travel is a large source of emissions. KPMG Norway also generates waste and emissions through the goods and services we buy. The environmental chapter of this report covers our climate footprint and our journey towards getting further climate goals approved by the Science Based Targets Initiative. Whilst increasing our efforts to address our emissions, we also compensate for our emissions.
## Our policies and approach regarding the environment
At KPMG, the global impact plan is the guiding star for our sustainability work. KPMG Norway adopts relevant ambitions and targets and adjusts these to the Norwegian context. KPMG Norway has made a local commitment to the goals and is also a certified Eco Lighthouse. Our policy on environmental management ensures systematic efforts to reduce waste and energy use and more as part of the environmental management system.
KPMG's work on the external environment follows the Eco Lighthouse standard, and all of our offices, except the smallest five, are certified according to the Eco Lighthouse criteria. Through the process of environmental certification, we identified environmental improvements that are relevant to us and we have developed procedures and processes to implement, achieve, and continuously review our environmental policies.
In order to reduce KPMG's emissions related to travel which stands for a significant part of our emissions, KPMG Norway's travel policy was updated in 2023 and ensures that all business travel is done in a sustainable, efficient, and safe manner. The updated policy encourages use of climate-friendly transportation options or use of digital meetings. The policy instructs that 50% of all board and national management meetings are to be held digitally in order to reduce emissions. Our travel policy aims to be a driver for green and environmentally friendly travel that has less negative impact on the environment.
## We do this by:
- **Promoting public transportation:** Increasing the share of public transport
- **Having more digital meetings:** By reducing employee travel, we will achieve the requirements in the sustainability plan for 2021-2025.
- **50% reduction in emissions** based on 2019 figures, by 2030
- **Individual accountability for climate** - on average, a 10% reduction in personal consumption related to work-related travel by 2023 (based on 2019 levels)
A message from our CEO
General information
Double materiality assessment in progress
## Environment
- Social
- Inclusion, Diversity, and Equity initiatives
- Governance
|
# Environment
As a large, global and values-led organization, we recognize and embrace our responsibility to quantify and mitigate the impact of our operations and the services we provide. Globally, we want to fully play our part in the transition to societal net-zero and help address the existential challenges of climate change, water pollution, deforestation, and biodiversity loss. KPMG Global has science-based targets and KPMG Norway has been committed to these goals and targets since 2019. At the same time, we acknowledge the need to develop our own targets and aim to get them approved by 2025. In Norway, KPMG has a climate footprint through emissions in Scope 1, 2, and 3 where travel is a large source of emissions. KPMG Norway also generates waste and emissions through the goods and services we buy. The environmental chapter of this report covers our climate footprint and our journey towards getting further climate goals approved by the Science Based Targets Initiative. Whilst increasing our efforts to address our emissions, we also compensate for our emissions.
## Our policies and approach regarding the environment
At KPMG, the global impact plan is the guiding star for our sustainability work. KPMG Norway adopts relevant ambitions and targets and adjusts these to the Norwegian context. KPMG Norway has made a local commitment to the goals and is also a certified Eco Lighthouse. Our policy on environmental management ensures systematic efforts to reduce waste and energy use and more as part of the environmental management system.
KPMG's work on the external environment follows the Eco Lighthouse standard, and all of our offices, except the smallest five, are certified according to the Eco Lighthouse criteria. Through the process of environmental certification, we identified environmental improvements that are relevant to us and we have developed procedures and processes to implement, achieve, and continuously review our environmental policies.
In order to reduce KPMG's emissions related to travel which stands for a significant part of our emissions, KPMG Norway's travel policy was updated in 2023 and ensures that all business travel is done in a sustainable, efficient, and safe manner. The updated policy encourages use of climate-friendly transportation options or use of digital meetings. The policy instructs that 50% of all board and national management meetings are to be held digitally in order to reduce emissions. Our travel policy aims to be a driver for green and environmentally friendly travel that has less negative impact on the environment.
## We do this by:
- **Promoting public transportation:** Increasing the share of public transport
- **Having more digital meetings:** By reducing employee travel, we will achieve the requirements in the sustainability plan for 2021-2025.
- **50% reduction in emissions** based on 2019 figures, by 2030
- **Individual accountability for climate** - on average, a 10% reduction in personal consumption related to work-related travel by 2023 (based on 2019 levels)
A message from our CEO
General information
Double materiality assessment in progress
## Environment
- Social
- Inclusion, Diversity, and Equity initiatives
- Governance
| true
|
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| 10
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## Our climate footprint in FY2023
Our climate footprint is reported annually, based on our financial year which goes from October to September, and includes Scope 1, Scope 2, and a partial Scope 3 assessment for our offices in Norway. Our emission calculations include all greenhouse gases covered by the Kyoto Protocol and are based on the Greenhouse Gas Protocol but are not fully in-line with the guidance due to some activity data being unavailable.
In FY2023 we emitted a total of 1284 tons of CO2 equivalents across scopes 1, 2, and 3. This is an increase of approximately 23 percent compared to FY2022.
## Reasons for changes in emissions and data limitations
There are certain reasons for changes in emissions from FY2022 to FY2023, and data limitations that have limited the accuracy of our climate accounting that will be described below:
## Scope 1:
There is a slight increase in the use of natural gas for heating from 5.04 in FY2022 to 6.68 tons of CO2 equivalents in FY2023. Only the Haugesund office uses natural gas for heating.
## Scope 2:
In total, there was a significant decrease in scope 2 emissions from 112.5 tons of CO2 equivalents in FY2022 to 80.7 in FY2023. This number is based on using a location-based method for measuring electricity emissions.
Of this decrease, the most notable one was the decrease in our Scope 2 emissions for electricity emissions from 88.5 tons of CO2 equivalents in FY2022 to 65.1 tons of CO2 equivalents in FY2023.
This is caused by both a decrease in reported electricity consumption in FY2023, and by using a lower emissions factor. In 2022 we used an emission factor ( $0.026 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kWh}$ ) from Cemasys to calculate the emissions from electricity consumption, but for FY2023 we used the emission factor ( $0.019 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kWh}$ ) for average emissions in the Norwegian power grid from NVE (The Norwegian Water Resource and Energy Directorate). This was done because the latter emission factor was deemed to be more representative for the Norwegian Power grid.
Moreover, there was a significant decrease in emissions from district heating from 24 to 15.6 tons of CO2 equivalents from FY2022 to FY2023. This is both due to lower use of district heating in addition to a change in emission factor from ( 0.014 $\mathrm{kgCO} 2 \mathrm{e} / \mathrm{kwh}$ ) to ( $0.011 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kwh}$ ).
Moreover, there is also a marginal decrease in emissions from district cooling from 0.04 tons to 0.037 tons of CO2 equivalents in FY2023.
## Data limitations scope 2:
With regards to data limitations, five of our 23 offices are not Eco Lighthouse certified because of their very limited size ( 7 employees or less). Accordingly, these five offices have not reported the amount of electricity and district heating used in FY2023. However, it is important to note that these are smaller offices and are not expected to have a material impact on our overall energy consumption.
## Scope 3:
With regards to scope 3 emissions there was a total increase from 927 tons of CO2 equivalents in FY2022 to 1196 tons in FY2023.
Of this, the most substantial increases have been generated from air travel and hotel stays. With regards to air travel, there has been an increase from 841.7 tons of CO2 equivalents in FY2022 to 1079 tons in FY2023. For hotel stays, the increase was from 8.55 tons of CO2 equivalents in FY2022 to 61.72 tons in FY2023. These increases can be attributed to both an increase in business travel after two years of travel restrictions due to the Coronavirus, and an increase in the number of employees. Moreover, there was a decrease in mileage from 55.25 tons of CO2 equivalents in FY2022 to 33.19 tons of CO2 equivalents in FY2023.
## Data limitations related to business travel:
- There is no data on the use of taxis for business travel as this is hard to quantify.
- Our flight data is incomplete as not all flights, for instance for certain social events, are booked through our travel provider (Egencia). Our climate accounting for flights only covers flights booked through Egencia.
For waste, there was a decrease in emissions from 18.16 tons of CO2 equivalents in FY2022 to 18.06 tons in FY2023.
## Data limitations related to waste:
|
- Our waste data is limited. Our headquarters are located in a shared building where we are not able to get data on our own waste generation. It is therefore likely that the waste generated by the building has been inaccurately attributed. For simplification, our waste is only weighed twice a year. This is assumed to be representative of a normal day, and we extrapolate to get total waste volumes for the year.
| null |
## Our climate footprint in FY2023
Our climate footprint is reported annually, based on our financial year which goes from October to September, and includes Scope 1, Scope 2, and a partial Scope 3 assessment for our offices in Norway. Our emission calculations include all greenhouse gases covered by the Kyoto Protocol and are based on the Greenhouse Gas Protocol but are not fully in-line with the guidance due to some activity data being unavailable.
In FY2023 we emitted a total of 1284 tons of CO2 equivalents across scopes 1, 2, and 3. This is an increase of approximately 23 percent compared to FY2022.
## Reasons for changes in emissions and data limitations
There are certain reasons for changes in emissions from FY2022 to FY2023, and data limitations that have limited the accuracy of our climate accounting that will be described below:
## Scope 1:
There is a slight increase in the use of natural gas for heating from 5.04 in FY2022 to 6.68 tons of CO2 equivalents in FY2023. Only the Haugesund office uses natural gas for heating.
## Scope 2:
In total, there was a significant decrease in scope 2 emissions from 112.5 tons of CO2 equivalents in FY2022 to 80.7 in FY2023. This number is based on using a location-based method for measuring electricity emissions.
Of this decrease, the most notable one was the decrease in our Scope 2 emissions for electricity emissions from 88.5 tons of CO2 equivalents in FY2022 to 65.1 tons of CO2 equivalents in FY2023.
This is caused by both a decrease in reported electricity consumption in FY2023, and by using a lower emissions factor. In 2022 we used an emission factor ( $0.026 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kWh}$ ) from Cemasys to calculate the emissions from electricity consumption, but for FY2023 we used the emission factor ( $0.019 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kWh}$ ) for average emissions in the Norwegian power grid from NVE (The Norwegian Water Resource and Energy Directorate). This was done because the latter emission factor was deemed to be more representative for the Norwegian Power grid.
Moreover, there was a significant decrease in emissions from district heating from 24 to 15.6 tons of CO2 equivalents from FY2022 to FY2023. This is both due to lower use of district heating in addition to a change in emission factor from ( 0.014 $\mathrm{kgCO} 2 \mathrm{e} / \mathrm{kwh}$ ) to ( $0.011 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kwh}$ ).
Moreover, there is also a marginal decrease in emissions from district cooling from 0.04 tons to 0.037 tons of CO2 equivalents in FY2023.
## Data limitations scope 2:
With regards to data limitations, five of our 23 offices are not Eco Lighthouse certified because of their very limited size ( 7 employees or less). Accordingly, these five offices have not reported the amount of electricity and district heating used in FY2023. However, it is important to note that these are smaller offices and are not expected to have a material impact on our overall energy consumption.
## Scope 3:
With regards to scope 3 emissions there was a total increase from 927 tons of CO2 equivalents in FY2022 to 1196 tons in FY2023.
Of this, the most substantial increases have been generated from air travel and hotel stays. With regards to air travel, there has been an increase from 841.7 tons of CO2 equivalents in FY2022 to 1079 tons in FY2023. For hotel stays, the increase was from 8.55 tons of CO2 equivalents in FY2022 to 61.72 tons in FY2023. These increases can be attributed to both an increase in business travel after two years of travel restrictions due to the Coronavirus, and an increase in the number of employees. Moreover, there was a decrease in mileage from 55.25 tons of CO2 equivalents in FY2022 to 33.19 tons of CO2 equivalents in FY2023.
## Data limitations related to business travel:
- There is no data on the use of taxis for business travel as this is hard to quantify.
- Our flight data is incomplete as not all flights, for instance for certain social events, are booked through our travel provider (Egencia). Our climate accounting for flights only covers flights booked through Egencia.
For waste, there was a decrease in emissions from 18.16 tons of CO2 equivalents in FY2022 to 18.06 tons in FY2023.
## Data limitations related to waste:
- Our waste data is limited. Our headquarters are located in a shared building where we are not able to get data on our own waste generation. It is therefore likely that the waste generated by the building has been inaccurately attributed. For simplification, our waste is only weighed twice a year. This is assumed to be representative of a normal day, and we extrapolate to get total waste volumes for the year.
|
## Our climate footprint in FY2023
Our climate footprint is reported annually, based on our financial year which goes from October to September, and includes Scope 1, Scope 2, and a partial Scope 3 assessment for our offices in Norway. Our emission calculations include all greenhouse gases covered by the Kyoto Protocol and are based on the Greenhouse Gas Protocol but are not fully in-line with the guidance due to some activity data being unavailable.
In FY2023 we emitted a total of 1284 tons of CO2 equivalents across scopes 1, 2, and 3. This is an increase of approximately 23 percent compared to FY2022.
## Reasons for changes in emissions and data limitations
There are certain reasons for changes in emissions from FY2022 to FY2023, and data limitations that have limited the accuracy of our climate accounting that will be described below:
## Scope 1:
There is a slight increase in the use of natural gas for heating from 5.04 in FY2022 to 6.68 tons of CO2 equivalents in FY2023. Only the Haugesund office uses natural gas for heating.
## Scope 2:
In total, there was a significant decrease in scope 2 emissions from 112.5 tons of CO2 equivalents in FY2022 to 80.7 in FY2023. This number is based on using a location-based method for measuring electricity emissions.
Of this decrease, the most notable one was the decrease in our Scope 2 emissions for electricity emissions from 88.5 tons of CO2 equivalents in FY2022 to 65.1 tons of CO2 equivalents in FY2023.
This is caused by both a decrease in reported electricity consumption in FY2023, and by using a lower emissions factor. In 2022 we used an emission factor ( $0.026 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kWh}$ ) from Cemasys to calculate the emissions from electricity consumption, but for FY2023 we used the emission factor ( $0.019 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kWh}$ ) for average emissions in the Norwegian power grid from NVE (The Norwegian Water Resource and Energy Directorate). This was done because the latter emission factor was deemed to be more representative for the Norwegian Power grid.
Moreover, there was a significant decrease in emissions from district heating from 24 to 15.6 tons of CO2 equivalents from FY2022 to FY2023. This is both due to lower use of district heating in addition to a change in emission factor from ( 0.014 $\mathrm{kgCO} 2 \mathrm{e} / \mathrm{kwh}$ ) to ( $0.011 \mathrm{kgCO} 2 \mathrm{e} / \mathrm{kwh}$ ).
Moreover, there is also a marginal decrease in emissions from district cooling from 0.04 tons to 0.037 tons of CO2 equivalents in FY2023.
## Data limitations scope 2:
With regards to data limitations, five of our 23 offices are not Eco Lighthouse certified because of their very limited size ( 7 employees or less). Accordingly, these five offices have not reported the amount of electricity and district heating used in FY2023. However, it is important to note that these are smaller offices and are not expected to have a material impact on our overall energy consumption.
## Scope 3:
With regards to scope 3 emissions there was a total increase from 927 tons of CO2 equivalents in FY2022 to 1196 tons in FY2023.
Of this, the most substantial increases have been generated from air travel and hotel stays. With regards to air travel, there has been an increase from 841.7 tons of CO2 equivalents in FY2022 to 1079 tons in FY2023. For hotel stays, the increase was from 8.55 tons of CO2 equivalents in FY2022 to 61.72 tons in FY2023. These increases can be attributed to both an increase in business travel after two years of travel restrictions due to the Coronavirus, and an increase in the number of employees. Moreover, there was a decrease in mileage from 55.25 tons of CO2 equivalents in FY2022 to 33.19 tons of CO2 equivalents in FY2023.
## Data limitations related to business travel:
- There is no data on the use of taxis for business travel as this is hard to quantify.
- Our flight data is incomplete as not all flights, for instance for certain social events, are booked through our travel provider (Egencia). Our climate accounting for flights only covers flights booked through Egencia.
For waste, there was a decrease in emissions from 18.16 tons of CO2 equivalents in FY2022 to 18.06 tons in FY2023.
## Data limitations related to waste:
- Our waste data is limited. Our headquarters are located in a shared building where we are not able to get data on our own waste generation. It is therefore likely that the waste generated by the building has been inaccurately attributed. For simplification, our waste is only weighed twice a year. This is assumed to be representative of a normal day, and we extrapolate to get total waste volumes for the year.
| true
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| 1,474
|
[TABLE REMOVED]
**Emissions 2019-2023**
- Fossil fuels
- Heating/Cooing
- Other travel
- Electricity
- Air travel
- Hotel stays
This table shows the KPIs we have used over the last years to track our climate impact. In 2024 we will set specific emission targets and this KPI list will be updated to allow us to best track our progress towards those goals.
### **2023 Emissions**
[TABLE REMOVED]
### **2023 Emissions**
- Emissions 2019-2023: 2,280.5
- Emissions 2019-2023: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
|
- Emissions 2023-2024: 2,280.5
| null |
[TABLE REMOVED]
**Emissions 2019-2023**
- Fossil fuels
- Heating/Cooing
- Other travel
- Electricity
- Air travel
- Hotel stays
This table shows the KPIs we have used over the last years to track our climate impact. In 2024 we will set specific emission targets and this KPI list will be updated to allow us to best track our progress towards those goals.
### **2023 Emissions**
[TABLE REMOVED]
### **2023 Emissions**
- Emissions 2019-2023: 2,280.5
- Emissions 2019-2023: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
|
| Key performance indicators | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change 2022-2023 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| GHG emissions tCO2e (location-based) | 1,558.0 | 751.3 | 563.5 | 323.7 | 1,044.6 | 1,283.9 | 23% |
| GHG emissions tCO2e (market-based) | | | | | | 2,280.5 | |
| GHG emissions per employee | 1.28 | 0.65 | 0.42 | 0.23 | 0.58 | 0.69 | 19% |
| Total energy consumption (MWh) | 3,766 | 5,650 | 3,804 | 3,438 | 5,209 | 3,159 | -6% |
| Energy consumption per m2 | 0.11 | 0.18 | 0.14 | 0.11 | 0.16 | 0.15 | -6% |
**Emissions 2019-2023**
- Fossil fuels
- Heating/Cooing
- Other travel
- Electricity
- Air travel
- Hotel stays
This table shows the KPIs we have used over the last years to track our climate impact. In 2024 we will set specific emission targets and this KPI list will be updated to allow us to best track our progress towards those goals.
### **2023 Emissions**
| Key performance indicators | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change 2022-2023 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| GHG emissions tCO2e (location-based) | 1,558.0 | 751.3 | 563.5 | 323.7 | 1,044.6 | 1,283.9 | 23% |
| GHG emissions tCO2e (market-based) | | | | | | 2,280.5 | |
| GHG emissions per employee | 1.28 | 0.65 | 0.42 | 0.23 | 0.58 | 0.69 | 19% |
| Total energy consumption (MWh) | 3,766 | 5,650 | 3,804 | 3,438 | 5,209 | 3,159 | -6% |
| Energy consumption per m2 | 0.11 | 0.18 | 0.14 | 0.11 | 0.16 | 0.15 | -6% |
### **2023 Emissions**
- Emissions 2019-2023: 2,280.5
- Emissions 2019-2023: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
- Emissions 2023-2024: 2,280.5
| false
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| 3,468
|
- *Reduced travel:*
- Introduction of a strict travel policy, internal meetings are preferably held digitally
- Increased use of tele-, web-, and video conferencing, as well as continuous updates of equipment/facilities
- More web-based training
- Employees are encouraged to use public transportation to/from work, and we also have bicycle parking and shower facilities.
### KPMGs net-zero climate targets
KPMG has decided to establish science-based climate targets, and to commit to the SBTi net-zero standard. This decision reflects a shift in our strategic approach to reduce climate emissions and in our understanding of our own responsibility for taking climate action. With climate targets according to the SBTi guidelines, KPMG will need to take more responsibility to ensure direct emissions reduction and climate action within our own operations and activities.
Our focus will be on reducing our direct and indirect climate impact, not on offsetting emissions through external and voluntary mechanisms. Part of this strategic shift has therefore been to revise our approach and practice when compensating for our emissions. We wish to move from compensating for our emissions to actually addressing our own emissions. Support to projects and initiatives outside our own value chain will no longer be provided as offsets linked to our carbon footprint, but rather done as additional and stand-alone climate mitigation measures. KPMG has decided to maintain a level of such mitigation investments similar to what we did before, even though we no longer need them as part of our net-zero strategy.
We will in the years to come search for genuine and additional mitigation initiatives, and support these at prices that reflect the actual cost of reducing carbon emissions and implementation – rather than at prices that are generated through carbon markets. Our aim with this course of action is to catalyze financing into climate action, and to support innovation within some of the solutions we depend on to solve the climate crisis.
### How KPMG is protecting forests with Fossagrim
#### Background
The issue of climate change and the need for climate action has been high on the agenda for many years. There is now a growing understanding among policy makers, businesses, and the public of the importance of combining climate action with the protection of nature and biodiversity.
KPMG has therefore chosen to support a new initiative that provides a mechanism for addressing both concerns at the same time.
Forests offer an immediately accessible and cost-effective contribution to carbon uptake and storage referred to as sequestration. Simply allowing existing forests to mature through preservation would have the potential to digest and store 139 Gt of carbon. As a comparison, annual global emissions are estimated at around 50 Gt CO2e. Forest preservation further contributes towards nature-positivity by halting and reversing the negative impacts of intensive forestry on species and ecosystems. The problem is to ensure the additionality and permanence of forest preservation efforts, and a scientifically precise approach to calculating the carbon effect. This is the problem that Fossagrim has developed a mechanism to resolve.
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
|
- Governance
| null |
- *Reduced travel:*
- Introduction of a strict travel policy, internal meetings are preferably held digitally
- Increased use of tele-, web-, and video conferencing, as well as continuous updates of equipment/facilities
- More web-based training
- Employees are encouraged to use public transportation to/from work, and we also have bicycle parking and shower facilities.
### KPMGs net-zero climate targets
KPMG has decided to establish science-based climate targets, and to commit to the SBTi net-zero standard. This decision reflects a shift in our strategic approach to reduce climate emissions and in our understanding of our own responsibility for taking climate action. With climate targets according to the SBTi guidelines, KPMG will need to take more responsibility to ensure direct emissions reduction and climate action within our own operations and activities.
Our focus will be on reducing our direct and indirect climate impact, not on offsetting emissions through external and voluntary mechanisms. Part of this strategic shift has therefore been to revise our approach and practice when compensating for our emissions. We wish to move from compensating for our emissions to actually addressing our own emissions. Support to projects and initiatives outside our own value chain will no longer be provided as offsets linked to our carbon footprint, but rather done as additional and stand-alone climate mitigation measures. KPMG has decided to maintain a level of such mitigation investments similar to what we did before, even though we no longer need them as part of our net-zero strategy.
We will in the years to come search for genuine and additional mitigation initiatives, and support these at prices that reflect the actual cost of reducing carbon emissions and implementation – rather than at prices that are generated through carbon markets. Our aim with this course of action is to catalyze financing into climate action, and to support innovation within some of the solutions we depend on to solve the climate crisis.
### How KPMG is protecting forests with Fossagrim
#### Background
The issue of climate change and the need for climate action has been high on the agenda for many years. There is now a growing understanding among policy makers, businesses, and the public of the importance of combining climate action with the protection of nature and biodiversity.
KPMG has therefore chosen to support a new initiative that provides a mechanism for addressing both concerns at the same time.
Forests offer an immediately accessible and cost-effective contribution to carbon uptake and storage referred to as sequestration. Simply allowing existing forests to mature through preservation would have the potential to digest and store 139 Gt of carbon. As a comparison, annual global emissions are estimated at around 50 Gt CO2e. Forest preservation further contributes towards nature-positivity by halting and reversing the negative impacts of intensive forestry on species and ecosystems. The problem is to ensure the additionality and permanence of forest preservation efforts, and a scientifically precise approach to calculating the carbon effect. This is the problem that Fossagrim has developed a mechanism to resolve.
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
|
- *Reduced travel:*
- Introduction of a strict travel policy, internal meetings are preferably held digitally
- Increased use of tele-, web-, and video conferencing, as well as continuous updates of equipment/facilities
- More web-based training
- Employees are encouraged to use public transportation to/from work, and we also have bicycle parking and shower facilities.
### KPMGs net-zero climate targets
KPMG has decided to establish science-based climate targets, and to commit to the SBTi net-zero standard. This decision reflects a shift in our strategic approach to reduce climate emissions and in our understanding of our own responsibility for taking climate action. With climate targets according to the SBTi guidelines, KPMG will need to take more responsibility to ensure direct emissions reduction and climate action within our own operations and activities.
Our focus will be on reducing our direct and indirect climate impact, not on offsetting emissions through external and voluntary mechanisms. Part of this strategic shift has therefore been to revise our approach and practice when compensating for our emissions. We wish to move from compensating for our emissions to actually addressing our own emissions. Support to projects and initiatives outside our own value chain will no longer be provided as offsets linked to our carbon footprint, but rather done as additional and stand-alone climate mitigation measures. KPMG has decided to maintain a level of such mitigation investments similar to what we did before, even though we no longer need them as part of our net-zero strategy.
We will in the years to come search for genuine and additional mitigation initiatives, and support these at prices that reflect the actual cost of reducing carbon emissions and implementation – rather than at prices that are generated through carbon markets. Our aim with this course of action is to catalyze financing into climate action, and to support innovation within some of the solutions we depend on to solve the climate crisis.
### How KPMG is protecting forests with Fossagrim
#### Background
The issue of climate change and the need for climate action has been high on the agenda for many years. There is now a growing understanding among policy makers, businesses, and the public of the importance of combining climate action with the protection of nature and biodiversity.
KPMG has therefore chosen to support a new initiative that provides a mechanism for addressing both concerns at the same time.
Forests offer an immediately accessible and cost-effective contribution to carbon uptake and storage referred to as sequestration. Simply allowing existing forests to mature through preservation would have the potential to digest and store 139 Gt of carbon. As a comparison, annual global emissions are estimated at around 50 Gt CO2e. Forest preservation further contributes towards nature-positivity by halting and reversing the negative impacts of intensive forestry on species and ecosystems. The problem is to ensure the additionality and permanence of forest preservation efforts, and a scientifically precise approach to calculating the carbon effect. This is the problem that Fossagrim has developed a mechanism to resolve.
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
| true
|
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|
#### Challenge
81 percent of the total forest and tree covered land in Norway are productive forest areas owned by private families. These families depend on the timber assets in the forests as an integral part of their household economy and farming activities. 84.5 percent of average annual tree felling is carried out on forest properties owned by such individual families. For many of these families, choosing to let a forest area stay untouched has significant negative impact and is regarded as irresponsible stewardship of generational resources.
#### The solution
Norwegian start-up Fossagrim has developed a framework that allows forests to be valued beyond their real estate and timber values. This is done by considering their capacities to sequester CO2, with nature-positive co-benefits that include the preservation of biodiversity and the regulation of soil- and water conditions. Fossagrim enables forest owners to dedicate valuable forest areas to these "soft values" while at the same time also generating high long-term value for current and coming generations. Through well recognized, science-based models for forest carbon pools, the CO2 benefits are valuated and documented while forest owners are compensated based on the real market value of the resources and areas.
Fossagrim facilitates that forest owners are compensated for preservation of forest areas and provides assurance of permanence for the investor, through a contractual framework and a certificate proving Buyer's unique contribution for this purpose (with the benefits expressed in high-quality Nature-Positive Carbon Credits (NPCC)). Fossagrim's Science Advisory Board validates calculation methodology and models for NPCC calculations.
CO2 benefits are established through a conservative methodology, ensuring confidence that Fossagrim's projects have significant, additional climate benefits – beyond the documented effect. Such additional climate benefits might gradually be co-documented as the scientific understanding of carbon processes below ground improves or when our frameworks for quantifying and valuating biodiversity effects and ecosystem services mature. This is currently not possible.
#### What we did
KPMG has purchased credits ensuring that a mature and highly valuable forest in Seljord is now dedicated to preservation instead of harvesting. Through financial support from KPMG and Gjensidige, the Kvistaul area, in Åmotsdal in Seljord was not harvested in January 2024, as originally scheduled. The family will instead be able to preserve this area as a lush and natural forest with grand spruce trees over 140 years. Kvistaul will act as a carbon sink and can, as it slowly develops towards a natural forest, continue to sequester more and more carbon in the ecosystem for hundreds of years.
#### Results
The family that owns the Kvistaul area has committed to contractual restrictions on harvesting from not only Kvistaul, but also from harvesting in other areas beyond the limitations of what the owner would otherwise have harvested if the protection initiative had not been established.
KPMG has contributed to the reduction of greenhouse gases and increased protection of nature and biodiversity in a concrete and measurable way by preserving forests in Kvistaul (Seljord). The long-term effect is recalculated to an annual climate benefit over a 30-year period, which for 2024 is estimated to 187 t CO2e. KPMG is proud of supporting this documented climate impact, but we are perhaps even more enthusiastic about supporting the launch of a new solution that we believe can have considerable impact in the years to come.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
#### Challenge
81 percent of the total forest and tree covered land in Norway are productive forest areas owned by private families. These families depend on the timber assets in the forests as an integral part of their household economy and farming activities. 84.5 percent of average annual tree felling is carried out on forest properties owned by such individual families. For many of these families, choosing to let a forest area stay untouched has significant negative impact and is regarded as irresponsible stewardship of generational resources.
#### The solution
Norwegian start-up Fossagrim has developed a framework that allows forests to be valued beyond their real estate and timber values. This is done by considering their capacities to sequester CO2, with nature-positive co-benefits that include the preservation of biodiversity and the regulation of soil- and water conditions. Fossagrim enables forest owners to dedicate valuable forest areas to these "soft values" while at the same time also generating high long-term value for current and coming generations. Through well recognized, science-based models for forest carbon pools, the CO2 benefits are valuated and documented while forest owners are compensated based on the real market value of the resources and areas.
Fossagrim facilitates that forest owners are compensated for preservation of forest areas and provides assurance of permanence for the investor, through a contractual framework and a certificate proving Buyer's unique contribution for this purpose (with the benefits expressed in high-quality Nature-Positive Carbon Credits (NPCC)). Fossagrim's Science Advisory Board validates calculation methodology and models for NPCC calculations.
CO2 benefits are established through a conservative methodology, ensuring confidence that Fossagrim's projects have significant, additional climate benefits – beyond the documented effect. Such additional climate benefits might gradually be co-documented as the scientific understanding of carbon processes below ground improves or when our frameworks for quantifying and valuating biodiversity effects and ecosystem services mature. This is currently not possible.
#### What we did
KPMG has purchased credits ensuring that a mature and highly valuable forest in Seljord is now dedicated to preservation instead of harvesting. Through financial support from KPMG and Gjensidige, the Kvistaul area, in Åmotsdal in Seljord was not harvested in January 2024, as originally scheduled. The family will instead be able to preserve this area as a lush and natural forest with grand spruce trees over 140 years. Kvistaul will act as a carbon sink and can, as it slowly develops towards a natural forest, continue to sequester more and more carbon in the ecosystem for hundreds of years.
#### Results
The family that owns the Kvistaul area has committed to contractual restrictions on harvesting from not only Kvistaul, but also from harvesting in other areas beyond the limitations of what the owner would otherwise have harvested if the protection initiative had not been established.
KPMG has contributed to the reduction of greenhouse gases and increased protection of nature and biodiversity in a concrete and measurable way by preserving forests in Kvistaul (Seljord). The long-term effect is recalculated to an annual climate benefit over a 30-year period, which for 2024 is estimated to 187 t CO2e. KPMG is proud of supporting this documented climate impact, but we are perhaps even more enthusiastic about supporting the launch of a new solution that we believe can have considerable impact in the years to come.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
#### Challenge
81 percent of the total forest and tree covered land in Norway are productive forest areas owned by private families. These families depend on the timber assets in the forests as an integral part of their household economy and farming activities. 84.5 percent of average annual tree felling is carried out on forest properties owned by such individual families. For many of these families, choosing to let a forest area stay untouched has significant negative impact and is regarded as irresponsible stewardship of generational resources.
#### The solution
Norwegian start-up Fossagrim has developed a framework that allows forests to be valued beyond their real estate and timber values. This is done by considering their capacities to sequester CO2, with nature-positive co-benefits that include the preservation of biodiversity and the regulation of soil- and water conditions. Fossagrim enables forest owners to dedicate valuable forest areas to these "soft values" while at the same time also generating high long-term value for current and coming generations. Through well recognized, science-based models for forest carbon pools, the CO2 benefits are valuated and documented while forest owners are compensated based on the real market value of the resources and areas.
Fossagrim facilitates that forest owners are compensated for preservation of forest areas and provides assurance of permanence for the investor, through a contractual framework and a certificate proving Buyer's unique contribution for this purpose (with the benefits expressed in high-quality Nature-Positive Carbon Credits (NPCC)). Fossagrim's Science Advisory Board validates calculation methodology and models for NPCC calculations.
CO2 benefits are established through a conservative methodology, ensuring confidence that Fossagrim's projects have significant, additional climate benefits – beyond the documented effect. Such additional climate benefits might gradually be co-documented as the scientific understanding of carbon processes below ground improves or when our frameworks for quantifying and valuating biodiversity effects and ecosystem services mature. This is currently not possible.
#### What we did
KPMG has purchased credits ensuring that a mature and highly valuable forest in Seljord is now dedicated to preservation instead of harvesting. Through financial support from KPMG and Gjensidige, the Kvistaul area, in Åmotsdal in Seljord was not harvested in January 2024, as originally scheduled. The family will instead be able to preserve this area as a lush and natural forest with grand spruce trees over 140 years. Kvistaul will act as a carbon sink and can, as it slowly develops towards a natural forest, continue to sequester more and more carbon in the ecosystem for hundreds of years.
#### Results
The family that owns the Kvistaul area has committed to contractual restrictions on harvesting from not only Kvistaul, but also from harvesting in other areas beyond the limitations of what the owner would otherwise have harvested if the protection initiative had not been established.
KPMG has contributed to the reduction of greenhouse gases and increased protection of nature and biodiversity in a concrete and measurable way by preserving forests in Kvistaul (Seljord). The long-term effect is recalculated to an annual climate benefit over a 30-year period, which for 2024 is estimated to 187 t CO2e. KPMG is proud of supporting this documented climate impact, but we are perhaps even more enthusiastic about supporting the launch of a new solution that we believe can have considerable impact in the years to come.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
|
sustainability-report-2023.pdf | Page 13
| 14
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sustainability-report-2023.pdf
| 3,146
|
### **The way forward**
#### **GHG-climate accounting**
Throughout 2024 we will work to improve the quality of our activity data and bring our greenhouse gas accounting in line with the Greenhouse Gas Protocol guidelines. Specifically, we will focus on ensuring complete data to calculate scopes 1 and 2, and we aim to do a complete mapping of our scope 3 emissions with a particular focus on purchased goods and services. As we are moving to new offices in April/May 2025, our scope 1 and 2 emissions including waste are likely to significantly decline. We will use FY 2024 as our base year for our emissions reduction targets and submit our targets to SBTi within the two-year deadline.
#### **Science-Based Targets**
KPMG Global has developed a carbon forecasting model to map the sources and impacts of our emissions in order to understand what we need to do to accelerate decarbonization. As a result, we have set a global commitment to become a net-zero carbon organisation by 2030. This means that we will cut greenhouse gas emissions (direct and indirect) by 50% by 2030 as part of a 1.5°C Science-Based Target in line with the Paris Agreement.
KPMG AS submitted our commitment letter to SBTi in Q1 of 2023, and we are planning to submit our targets for final verification within the deadline Q1 2025. KPMG Norway is currently working on the climate transition plan that will capture both our ambitions and targets, and our priority actions and measures. This climate transition plan will underpin our short term and net-zero goals under SBTi.
In addition to setting science-based targets in order to track and reduce our emissions, KPMG will also conduct a climate-risk analysis during 2024 as part of our preparations to report in line with CSRD.
#### **Climate risk**
KPMG recognises climate change as a key business risk and we are already experiencing its impact. Like many other global organizations, we are on a journey when it comes to climate change. A key milestone in this journey is the publication of KPMG International's first Climate Risk Report — aligned with Task Force on Climate-related Financial Disclosures (TCFD) recommendations.
This Climate Risk Report presents KPMG's climate-related risks and opportunities. These include our exposure to both physical risk — extreme weather events and the impact on our people, operations and supply chain — and transitional risks which assesses the impact of moving to a low-carbon net-zero economy and how we can support our clients with this change.
The report also provides insights into the challenges we face and areas of importance as we move toward 2030 and our long-term net-zero ambition. Climate-related risks and opportunities already affect many of our clients, and KPMG Norway will conduct its own analysis in 2025 to better understand our local exposure to climate risk. KPMG AS' analysis will build on and complement the globale climate risk report.
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
|
- Governance
| null |
### **The way forward**
#### **GHG-climate accounting**
Throughout 2024 we will work to improve the quality of our activity data and bring our greenhouse gas accounting in line with the Greenhouse Gas Protocol guidelines. Specifically, we will focus on ensuring complete data to calculate scopes 1 and 2, and we aim to do a complete mapping of our scope 3 emissions with a particular focus on purchased goods and services. As we are moving to new offices in April/May 2025, our scope 1 and 2 emissions including waste are likely to significantly decline. We will use FY 2024 as our base year for our emissions reduction targets and submit our targets to SBTi within the two-year deadline.
#### **Science-Based Targets**
KPMG Global has developed a carbon forecasting model to map the sources and impacts of our emissions in order to understand what we need to do to accelerate decarbonization. As a result, we have set a global commitment to become a net-zero carbon organisation by 2030. This means that we will cut greenhouse gas emissions (direct and indirect) by 50% by 2030 as part of a 1.5°C Science-Based Target in line with the Paris Agreement.
KPMG AS submitted our commitment letter to SBTi in Q1 of 2023, and we are planning to submit our targets for final verification within the deadline Q1 2025. KPMG Norway is currently working on the climate transition plan that will capture both our ambitions and targets, and our priority actions and measures. This climate transition plan will underpin our short term and net-zero goals under SBTi.
In addition to setting science-based targets in order to track and reduce our emissions, KPMG will also conduct a climate-risk analysis during 2024 as part of our preparations to report in line with CSRD.
#### **Climate risk**
KPMG recognises climate change as a key business risk and we are already experiencing its impact. Like many other global organizations, we are on a journey when it comes to climate change. A key milestone in this journey is the publication of KPMG International's first Climate Risk Report — aligned with Task Force on Climate-related Financial Disclosures (TCFD) recommendations.
This Climate Risk Report presents KPMG's climate-related risks and opportunities. These include our exposure to both physical risk — extreme weather events and the impact on our people, operations and supply chain — and transitional risks which assesses the impact of moving to a low-carbon net-zero economy and how we can support our clients with this change.
The report also provides insights into the challenges we face and areas of importance as we move toward 2030 and our long-term net-zero ambition. Climate-related risks and opportunities already affect many of our clients, and KPMG Norway will conduct its own analysis in 2025 to better understand our local exposure to climate risk. KPMG AS' analysis will build on and complement the globale climate risk report.
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
|
### **The way forward**
#### **GHG-climate accounting**
Throughout 2024 we will work to improve the quality of our activity data and bring our greenhouse gas accounting in line with the Greenhouse Gas Protocol guidelines. Specifically, we will focus on ensuring complete data to calculate scopes 1 and 2, and we aim to do a complete mapping of our scope 3 emissions with a particular focus on purchased goods and services. As we are moving to new offices in April/May 2025, our scope 1 and 2 emissions including waste are likely to significantly decline. We will use FY 2024 as our base year for our emissions reduction targets and submit our targets to SBTi within the two-year deadline.
#### **Science-Based Targets**
KPMG Global has developed a carbon forecasting model to map the sources and impacts of our emissions in order to understand what we need to do to accelerate decarbonization. As a result, we have set a global commitment to become a net-zero carbon organisation by 2030. This means that we will cut greenhouse gas emissions (direct and indirect) by 50% by 2030 as part of a 1.5°C Science-Based Target in line with the Paris Agreement.
KPMG AS submitted our commitment letter to SBTi in Q1 of 2023, and we are planning to submit our targets for final verification within the deadline Q1 2025. KPMG Norway is currently working on the climate transition plan that will capture both our ambitions and targets, and our priority actions and measures. This climate transition plan will underpin our short term and net-zero goals under SBTi.
In addition to setting science-based targets in order to track and reduce our emissions, KPMG will also conduct a climate-risk analysis during 2024 as part of our preparations to report in line with CSRD.
#### **Climate risk**
KPMG recognises climate change as a key business risk and we are already experiencing its impact. Like many other global organizations, we are on a journey when it comes to climate change. A key milestone in this journey is the publication of KPMG International's first Climate Risk Report — aligned with Task Force on Climate-related Financial Disclosures (TCFD) recommendations.
This Climate Risk Report presents KPMG's climate-related risks and opportunities. These include our exposure to both physical risk — extreme weather events and the impact on our people, operations and supply chain — and transitional risks which assesses the impact of moving to a low-carbon net-zero economy and how we can support our clients with this change.
The report also provides insights into the challenges we face and areas of importance as we move toward 2030 and our long-term net-zero ambition. Climate-related risks and opportunities already affect many of our clients, and KPMG Norway will conduct its own analysis in 2025 to better understand our local exposure to climate risk. KPMG AS' analysis will build on and complement the globale climate risk report.
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
| true
|
sustainability-report-2023.pdf | Page 14
| 15
|
15
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|
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sustainability-report-2023.pdf
| 3,265
|
# Social
We are a people-centered business. Our core purpose is to cultivate and develop the best talent. This benefits not only our organization but also our clients, communities, and the environment. Positive influence on the society and the world is core to our business. By continuously and systematically examining our influence on others, we address areas of improvement. When the best people build a career with us, we can all thrive: our clients, our colleagues, our communities, and our planet. KPMG have an impact on people whether it being our employees, people in the supply chain, people that we interact with through our clients and business partners. We have an obligation to make sure that our impact is positive, and we have the opportunity to improve that impact by constantly and systematically looking forward to look forward to and understand those impacts.
Through our double materiality assessment, we are currently gaining more insight into our value chain and stakeholders that are or might be affected by our activities.
## Our people
Our people make the real difference and are instrumental in shaping the future at KPMG. We put quality and integrity at the core of our practice.
We aim to provide our people with meaningful and impactful work and help them develop their careers within an inclusive, diverse, rewarding, and supportive culture. In a fast-changing and uncertain world, we place a high priority on acquiring new skills across multiple disciplines to adapt and grow, as part of a lifetime of learning. Our people are encouraged to come as they are and bring their unique experiences and perspectives to deliver insights and innovation. They are recognized for the difference they make, the leadership they show, and the success they create for our clients and society.
KPMG Norway is represented by around 1,850 staff and 127 partners distributed across 23 offices (figures as of 30 September 2023). KPMG Norway delivers services in the three business areas Audit, Advisory, and Law.
We act on the insights and feedback from our people, using it to inform our long-term people strategy and immediate priority areas including issues such as ways of working, health and well-being, learning and development, career opportunities, and Inclusion, Diversity, and Equity. We listen to our people by giving everyone an opportunity to share their views in our annual global engagement survey and targeted pulse surveys, in addition to ongoing activities in each department to foster an inclusive and engaging working environment.
This provides the opportunity to monitor year-on-year progress as well as identify areas where we need to direct immediate focus.
Our employees thrive and grow during their years at KPMG, and surveys show that our employees especially value learning and developing their careers as well as the social aspects of working in KPMG. On the other hand, KPMG's primary occupational health risks relate to stress management and various strain injuries. We continuously work towards better gender balance.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity, and Equity initiatives
|
Governance
| null |
# Social
We are a people-centered business. Our core purpose is to cultivate and develop the best talent. This benefits not only our organization but also our clients, communities, and the environment. Positive influence on the society and the world is core to our business. By continuously and systematically examining our influence on others, we address areas of improvement. When the best people build a career with us, we can all thrive: our clients, our colleagues, our communities, and our planet. KPMG have an impact on people whether it being our employees, people in the supply chain, people that we interact with through our clients and business partners. We have an obligation to make sure that our impact is positive, and we have the opportunity to improve that impact by constantly and systematically looking forward to look forward to and understand those impacts.
Through our double materiality assessment, we are currently gaining more insight into our value chain and stakeholders that are or might be affected by our activities.
## Our people
Our people make the real difference and are instrumental in shaping the future at KPMG. We put quality and integrity at the core of our practice.
We aim to provide our people with meaningful and impactful work and help them develop their careers within an inclusive, diverse, rewarding, and supportive culture. In a fast-changing and uncertain world, we place a high priority on acquiring new skills across multiple disciplines to adapt and grow, as part of a lifetime of learning. Our people are encouraged to come as they are and bring their unique experiences and perspectives to deliver insights and innovation. They are recognized for the difference they make, the leadership they show, and the success they create for our clients and society.
KPMG Norway is represented by around 1,850 staff and 127 partners distributed across 23 offices (figures as of 30 September 2023). KPMG Norway delivers services in the three business areas Audit, Advisory, and Law.
We act on the insights and feedback from our people, using it to inform our long-term people strategy and immediate priority areas including issues such as ways of working, health and well-being, learning and development, career opportunities, and Inclusion, Diversity, and Equity. We listen to our people by giving everyone an opportunity to share their views in our annual global engagement survey and targeted pulse surveys, in addition to ongoing activities in each department to foster an inclusive and engaging working environment.
This provides the opportunity to monitor year-on-year progress as well as identify areas where we need to direct immediate focus.
Our employees thrive and grow during their years at KPMG, and surveys show that our employees especially value learning and developing their careers as well as the social aspects of working in KPMG. On the other hand, KPMG's primary occupational health risks relate to stress management and various strain injuries. We continuously work towards better gender balance.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity, and Equity initiatives
Governance
|
# Social
We are a people-centered business. Our core purpose is to cultivate and develop the best talent. This benefits not only our organization but also our clients, communities, and the environment. Positive influence on the society and the world is core to our business. By continuously and systematically examining our influence on others, we address areas of improvement. When the best people build a career with us, we can all thrive: our clients, our colleagues, our communities, and our planet. KPMG have an impact on people whether it being our employees, people in the supply chain, people that we interact with through our clients and business partners. We have an obligation to make sure that our impact is positive, and we have the opportunity to improve that impact by constantly and systematically looking forward to look forward to and understand those impacts.
Through our double materiality assessment, we are currently gaining more insight into our value chain and stakeholders that are or might be affected by our activities.
## Our people
Our people make the real difference and are instrumental in shaping the future at KPMG. We put quality and integrity at the core of our practice.
We aim to provide our people with meaningful and impactful work and help them develop their careers within an inclusive, diverse, rewarding, and supportive culture. In a fast-changing and uncertain world, we place a high priority on acquiring new skills across multiple disciplines to adapt and grow, as part of a lifetime of learning. Our people are encouraged to come as they are and bring their unique experiences and perspectives to deliver insights and innovation. They are recognized for the difference they make, the leadership they show, and the success they create for our clients and society.
KPMG Norway is represented by around 1,850 staff and 127 partners distributed across 23 offices (figures as of 30 September 2023). KPMG Norway delivers services in the three business areas Audit, Advisory, and Law.
We act on the insights and feedback from our people, using it to inform our long-term people strategy and immediate priority areas including issues such as ways of working, health and well-being, learning and development, career opportunities, and Inclusion, Diversity, and Equity. We listen to our people by giving everyone an opportunity to share their views in our annual global engagement survey and targeted pulse surveys, in addition to ongoing activities in each department to foster an inclusive and engaging working environment.
This provides the opportunity to monitor year-on-year progress as well as identify areas where we need to direct immediate focus.
Our employees thrive and grow during their years at KPMG, and surveys show that our employees especially value learning and developing their careers as well as the social aspects of working in KPMG. On the other hand, KPMG's primary occupational health risks relate to stress management and various strain injuries. We continuously work towards better gender balance.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity, and Equity initiatives
Governance
| true
|
sustainability-report-2023.pdf | Page 15
| 16
|
16
|
[]
|
{"dpi":200,"height":1654,"width":2812}
|
sustainability-report-2023.pdf
| 5,678
|
## Our policies and approach regarding our own workforce
KPMG Norway is continuously working to ensure that we uphold fundamental human rights and decent working conditions, both within our own operations and throughout our value chain. We have also committed to the UN Global Compact and annually deliver a Communication on Progress (COP) for various sustainability indicators, including human rights and working conditions. In parallel with the policies listed below, our values represent who we are and what we believe in. Integrity, Excellence, Courage, Together and For Better guides our everyday work.
Our Code of Conduct defines the standard for ethical behavior of all employees within KPMG, outlining what it means to work here, as well as our individual and collective responsibilities. At KPMG, there is a zero tolerance for discrimination, bullying, and harassment. We value diverse experiences and new perspectives and believe that they contribute to better solutions both for us and our customers. This approach is also reflected in our Inclusion, Diversity and Equity (IDE) policy, which is incorporated into our overall business strategy. Our IDE-policy puts a particular focus on promoting diversity and preventing discrimination in all our people processes, fostering an inclusive work environment where everyone can thrive, and building trust while empowering change in our partnerships and client relationships.
At KPMG, we systematically address health, safety and environment (HSE) issues to ensure a healthy physical and psychosocial work environment. We integrate HSE into all company activities, focusing on preventing sick leave and accommodating those with special needs. We regularly monitor and map the physical and psychosocial work environment to ensure that we prioritize the best preventive measures. All employees at KPMG are also covered by our insurance agreements, giving them access to use physical and psychological health support.
## How we engage with our workforce
We are entirely dependent on our employees thriving at work. Therefore we are actively working to cultivate a culture that supports this. To ensure that we as a company can meet the expectations of our employees, we recognize the importance of facilitating dialogue and channels where employees can express their thoughts freely.
One of our tools for gathering employee feedback is the annual Global People Survey (GPS). This is a confidential survey where we gather feedback and measure employee satisfaction amongst employees and partners. The survey addresses various categories such as diversity, inclusion, well-being, learning and leadership, and provides insights into our strengths and areas for improvement going forward.
For FY2023, the response rate for the GPS was $79 \%$ and insights from the GPS helped us better understand the opportunities for growth and areas of improvement when it comes to creating the best possible work experience. Moving forward, we will work on challenges linked to workload, internal communication, and leadership development. Our business areas have defined actions based on focus areas that must be addressed all in relevance to the challenges identified.
Although the GPS provides valuable insight to the state of mind of our employees, Pulse surveys were introduced in 2021 to gain insight into what is happening within the organization and to receive feedback on specific areas, allowing us to implement improvement measures continuously. Workload, stress, and work-life balance are constant topics, supplemented by ad-hoc topics that have been identified as important to handle. In 2023, some of the actions implemented pertained to the creation of more effective processes and tools for monitoring workload.
KPMG has a working environment committee (AMU) consisting of an equal number of representatives from management and employees. Management representatives are appointed by the CEO, while employee representatives are delegates from KPMG AS and KPMG Law, as well as a third representative elected by the employees. The committee meets quarterly and during the reporting year. It has among other topics discussed issues regarding work-life balance and working time, arrangements for parents, fire safety routines and temperature control in office buildings. Furthermore, the committee participates in the planning of safety and environmental work and monitor developments in matters concerning the health, safety and welfare of our employees. Throughout the year, the committee also keeps up with reporting and monitoring of sick-leave, turnover, overtime and HMS-issues.
In addition to the above-mentioned measures, KPMG established theNext Generation Sounding Board 2021. This is a forum consisting of some of our highly talented employees that are next generation leaders. The Sounding Board meets approximately once a month and is an asset of insight for our corporate management. Through the Sounding Board we get a better understanding of challenges ahead and how to counter them as well as a more diverse mindset. well as a more diverse mindset.
|
Finally, KPMG seeks to foster a learning culture where we continually strive to learn new things, stay curious, and make sure that each employee can achieve his or her ambitions. To underpin this, we have a tailored employee development process backed by performance managers who support employees in their career development. Performance managers serve as role models for our employees and they are crucial for our professional and personal development. As a minimum, all employees have conversations with their respective performance manager quarterly.
| null |
## Our policies and approach regarding our own workforce
KPMG Norway is continuously working to ensure that we uphold fundamental human rights and decent working conditions, both within our own operations and throughout our value chain. We have also committed to the UN Global Compact and annually deliver a Communication on Progress (COP) for various sustainability indicators, including human rights and working conditions. In parallel with the policies listed below, our values represent who we are and what we believe in. Integrity, Excellence, Courage, Together and For Better guides our everyday work.
Our Code of Conduct defines the standard for ethical behavior of all employees within KPMG, outlining what it means to work here, as well as our individual and collective responsibilities. At KPMG, there is a zero tolerance for discrimination, bullying, and harassment. We value diverse experiences and new perspectives and believe that they contribute to better solutions both for us and our customers. This approach is also reflected in our Inclusion, Diversity and Equity (IDE) policy, which is incorporated into our overall business strategy. Our IDE-policy puts a particular focus on promoting diversity and preventing discrimination in all our people processes, fostering an inclusive work environment where everyone can thrive, and building trust while empowering change in our partnerships and client relationships.
At KPMG, we systematically address health, safety and environment (HSE) issues to ensure a healthy physical and psychosocial work environment. We integrate HSE into all company activities, focusing on preventing sick leave and accommodating those with special needs. We regularly monitor and map the physical and psychosocial work environment to ensure that we prioritize the best preventive measures. All employees at KPMG are also covered by our insurance agreements, giving them access to use physical and psychological health support.
## How we engage with our workforce
We are entirely dependent on our employees thriving at work. Therefore we are actively working to cultivate a culture that supports this. To ensure that we as a company can meet the expectations of our employees, we recognize the importance of facilitating dialogue and channels where employees can express their thoughts freely.
One of our tools for gathering employee feedback is the annual Global People Survey (GPS). This is a confidential survey where we gather feedback and measure employee satisfaction amongst employees and partners. The survey addresses various categories such as diversity, inclusion, well-being, learning and leadership, and provides insights into our strengths and areas for improvement going forward.
For FY2023, the response rate for the GPS was $79 \%$ and insights from the GPS helped us better understand the opportunities for growth and areas of improvement when it comes to creating the best possible work experience. Moving forward, we will work on challenges linked to workload, internal communication, and leadership development. Our business areas have defined actions based on focus areas that must be addressed all in relevance to the challenges identified.
Although the GPS provides valuable insight to the state of mind of our employees, Pulse surveys were introduced in 2021 to gain insight into what is happening within the organization and to receive feedback on specific areas, allowing us to implement improvement measures continuously. Workload, stress, and work-life balance are constant topics, supplemented by ad-hoc topics that have been identified as important to handle. In 2023, some of the actions implemented pertained to the creation of more effective processes and tools for monitoring workload.
KPMG has a working environment committee (AMU) consisting of an equal number of representatives from management and employees. Management representatives are appointed by the CEO, while employee representatives are delegates from KPMG AS and KPMG Law, as well as a third representative elected by the employees. The committee meets quarterly and during the reporting year. It has among other topics discussed issues regarding work-life balance and working time, arrangements for parents, fire safety routines and temperature control in office buildings. Furthermore, the committee participates in the planning of safety and environmental work and monitor developments in matters concerning the health, safety and welfare of our employees. Throughout the year, the committee also keeps up with reporting and monitoring of sick-leave, turnover, overtime and HMS-issues.
In addition to the above-mentioned measures, KPMG established theNext Generation Sounding Board 2021. This is a forum consisting of some of our highly talented employees that are next generation leaders. The Sounding Board meets approximately once a month and is an asset of insight for our corporate management. Through the Sounding Board we get a better understanding of challenges ahead and how to counter them as well as a more diverse mindset. well as a more diverse mindset.
Finally, KPMG seeks to foster a learning culture where we continually strive to learn new things, stay curious, and make sure that each employee can achieve his or her ambitions. To underpin this, we have a tailored employee development process backed by performance managers who support employees in their career development. Performance managers serve as role models for our employees and they are crucial for our professional and personal development. As a minimum, all employees have conversations with their respective performance manager quarterly.
|
## Our policies and approach regarding our own workforce
KPMG Norway is continuously working to ensure that we uphold fundamental human rights and decent working conditions, both within our own operations and throughout our value chain. We have also committed to the UN Global Compact and annually deliver a Communication on Progress (COP) for various sustainability indicators, including human rights and working conditions. In parallel with the policies listed below, our values represent who we are and what we believe in. Integrity, Excellence, Courage, Together and For Better guides our everyday work.
Our Code of Conduct defines the standard for ethical behavior of all employees within KPMG, outlining what it means to work here, as well as our individual and collective responsibilities. At KPMG, there is a zero tolerance for discrimination, bullying, and harassment. We value diverse experiences and new perspectives and believe that they contribute to better solutions both for us and our customers. This approach is also reflected in our Inclusion, Diversity and Equity (IDE) policy, which is incorporated into our overall business strategy. Our IDE-policy puts a particular focus on promoting diversity and preventing discrimination in all our people processes, fostering an inclusive work environment where everyone can thrive, and building trust while empowering change in our partnerships and client relationships.
At KPMG, we systematically address health, safety and environment (HSE) issues to ensure a healthy physical and psychosocial work environment. We integrate HSE into all company activities, focusing on preventing sick leave and accommodating those with special needs. We regularly monitor and map the physical and psychosocial work environment to ensure that we prioritize the best preventive measures. All employees at KPMG are also covered by our insurance agreements, giving them access to use physical and psychological health support.
## How we engage with our workforce
We are entirely dependent on our employees thriving at work. Therefore we are actively working to cultivate a culture that supports this. To ensure that we as a company can meet the expectations of our employees, we recognize the importance of facilitating dialogue and channels where employees can express their thoughts freely.
One of our tools for gathering employee feedback is the annual Global People Survey (GPS). This is a confidential survey where we gather feedback and measure employee satisfaction amongst employees and partners. The survey addresses various categories such as diversity, inclusion, well-being, learning and leadership, and provides insights into our strengths and areas for improvement going forward.
For FY2023, the response rate for the GPS was $79 \%$ and insights from the GPS helped us better understand the opportunities for growth and areas of improvement when it comes to creating the best possible work experience. Moving forward, we will work on challenges linked to workload, internal communication, and leadership development. Our business areas have defined actions based on focus areas that must be addressed all in relevance to the challenges identified.
Although the GPS provides valuable insight to the state of mind of our employees, Pulse surveys were introduced in 2021 to gain insight into what is happening within the organization and to receive feedback on specific areas, allowing us to implement improvement measures continuously. Workload, stress, and work-life balance are constant topics, supplemented by ad-hoc topics that have been identified as important to handle. In 2023, some of the actions implemented pertained to the creation of more effective processes and tools for monitoring workload.
KPMG has a working environment committee (AMU) consisting of an equal number of representatives from management and employees. Management representatives are appointed by the CEO, while employee representatives are delegates from KPMG AS and KPMG Law, as well as a third representative elected by the employees. The committee meets quarterly and during the reporting year. It has among other topics discussed issues regarding work-life balance and working time, arrangements for parents, fire safety routines and temperature control in office buildings. Furthermore, the committee participates in the planning of safety and environmental work and monitor developments in matters concerning the health, safety and welfare of our employees. Throughout the year, the committee also keeps up with reporting and monitoring of sick-leave, turnover, overtime and HMS-issues.
In addition to the above-mentioned measures, KPMG established theNext Generation Sounding Board 2021. This is a forum consisting of some of our highly talented employees that are next generation leaders. The Sounding Board meets approximately once a month and is an asset of insight for our corporate management. Through the Sounding Board we get a better understanding of challenges ahead and how to counter them as well as a more diverse mindset. well as a more diverse mindset.
Finally, KPMG seeks to foster a learning culture where we continually strive to learn new things, stay curious, and make sure that each employee can achieve his or her ambitions. To underpin this, we have a tailored employee development process backed by performance managers who support employees in their career development. Performance managers serve as role models for our employees and they are crucial for our professional and personal development. As a minimum, all employees have conversations with their respective performance manager quarterly.
| true
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| 17
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|
Through these conversations, employees are given the opportunity to both give and receive feedback, update, or redefine development goals, or just have a casual check-in. Moreover, this employee development process is supported by digital platforms that ensure sufficient documentation of the ongoing dialogue and review.
### Channels to raise concerns / Whistleblower channels.
We are committed to upholding the highest standards of personal professional conduct in everything we do. Ethics and integrity are ingrained in our core, with yearly mandatory trainings. We of course also expect all employees to adhere to our Code of Conduct. Employees are strongly encouraged to speak up if they become aware of anything that makes them feel uncomfortable or that is not in line with our ethical guidelines or values.
Everyone at KPMG is required to report any activity that may be potentially illegal or contrary to our values, KPMG's policies, or applicable laws, regulations, or professional standards. The KPMG International Hotline is a channel that KPMG employees, customers, and other third parties can use to confidentially report concerns they may have regarding certain areas of activity within KPMG International, as well as activities among KPMG employees.
All reports received via the KPMG International Hotline are taken seriously, and KPMG International will assess how to respond, investigate, and take appropriate action as necessary.
KPMG Norway has established clearly defined channels that KPMG employees and third parties can use to inquire, raise concerns, provide feedback, and report possible misconduct, without fear of retaliation. In addition to the International Hotline, we have a local whistleblower channel available to KPMG's partners and employees, customers and other third parties, where concerns about the behavior of others, both internally and externally, can be reported confidentially. Reports are directed to the third-party organization Clearview Strategic Partners and matters can be reported anonymously and without fear of retaliation.
### Physical health initiatives
KPMG Norway supports and encourages employees to get involved in physical activity through our employee-run sports club, KPMG Puls. The activities vary from running and skiing sessions with professional instructors, to climbing, football and other sports. KPMG Puls also facilitates employee participation in major sporting events with the aim of driving employee engagement.
### Key figures for our employees
#### Employment and turnover
KPMG has a culture that emphasizes full-time employment and supports employees in maintaining full-time positions. Although this is the norm, 1.5% of employees at KPMG AS work part-time, whereas 1.3% are women and 0.3% are men. The option to work part-time is offered as part of our accommodation for employees in different life stages. In 2022, we analyzed whether any of our employees were involuntarily working part-time positions. The survey indicated that none of the respondents were involuntarily in such positions. Given this, and the overall low proportion of part-time employees, we decided not to conduct another survey in 2023.
As per September 2023, the total turnover for KPMG AS were 15.4%: 15.9% for men and 14.7% for women.
- 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
Through these conversations, employees are given the opportunity to both give and receive feedback, update, or redefine development goals, or just have a casual check-in. Moreover, this employee development process is supported by digital platforms that ensure sufficient documentation of the ongoing dialogue and review.
### Channels to raise concerns / Whistleblower channels.
We are committed to upholding the highest standards of personal professional conduct in everything we do. Ethics and integrity are ingrained in our core, with yearly mandatory trainings. We of course also expect all employees to adhere to our Code of Conduct. Employees are strongly encouraged to speak up if they become aware of anything that makes them feel uncomfortable or that is not in line with our ethical guidelines or values.
Everyone at KPMG is required to report any activity that may be potentially illegal or contrary to our values, KPMG's policies, or applicable laws, regulations, or professional standards. The KPMG International Hotline is a channel that KPMG employees, customers, and other third parties can use to confidentially report concerns they may have regarding certain areas of activity within KPMG International, as well as activities among KPMG employees.
All reports received via the KPMG International Hotline are taken seriously, and KPMG International will assess how to respond, investigate, and take appropriate action as necessary.
KPMG Norway has established clearly defined channels that KPMG employees and third parties can use to inquire, raise concerns, provide feedback, and report possible misconduct, without fear of retaliation. In addition to the International Hotline, we have a local whistleblower channel available to KPMG's partners and employees, customers and other third parties, where concerns about the behavior of others, both internally and externally, can be reported confidentially. Reports are directed to the third-party organization Clearview Strategic Partners and matters can be reported anonymously and without fear of retaliation.
### Physical health initiatives
KPMG Norway supports and encourages employees to get involved in physical activity through our employee-run sports club, KPMG Puls. The activities vary from running and skiing sessions with professional instructors, to climbing, football and other sports. KPMG Puls also facilitates employee participation in major sporting events with the aim of driving employee engagement.
### Key figures for our employees
#### Employment and turnover
KPMG has a culture that emphasizes full-time employment and supports employees in maintaining full-time positions. Although this is the norm, 1.5% of employees at KPMG AS work part-time, whereas 1.3% are women and 0.3% are men. The option to work part-time is offered as part of our accommodation for employees in different life stages. In 2022, we analyzed whether any of our employees were involuntarily working part-time positions. The survey indicated that none of the respondents were involuntarily in such positions. Given this, and the overall low proportion of part-time employees, we decided not to conduct another survey in 2023.
As per September 2023, the total turnover for KPMG AS were 15.4%: 15.9% for men and 14.7% for women.
- 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
Through these conversations, employees are given the opportunity to both give and receive feedback, update, or redefine development goals, or just have a casual check-in. Moreover, this employee development process is supported by digital platforms that ensure sufficient documentation of the ongoing dialogue and review.
### Channels to raise concerns / Whistleblower channels.
We are committed to upholding the highest standards of personal professional conduct in everything we do. Ethics and integrity are ingrained in our core, with yearly mandatory trainings. We of course also expect all employees to adhere to our Code of Conduct. Employees are strongly encouraged to speak up if they become aware of anything that makes them feel uncomfortable or that is not in line with our ethical guidelines or values.
Everyone at KPMG is required to report any activity that may be potentially illegal or contrary to our values, KPMG's policies, or applicable laws, regulations, or professional standards. The KPMG International Hotline is a channel that KPMG employees, customers, and other third parties can use to confidentially report concerns they may have regarding certain areas of activity within KPMG International, as well as activities among KPMG employees.
All reports received via the KPMG International Hotline are taken seriously, and KPMG International will assess how to respond, investigate, and take appropriate action as necessary.
KPMG Norway has established clearly defined channels that KPMG employees and third parties can use to inquire, raise concerns, provide feedback, and report possible misconduct, without fear of retaliation. In addition to the International Hotline, we have a local whistleblower channel available to KPMG's partners and employees, customers and other third parties, where concerns about the behavior of others, both internally and externally, can be reported confidentially. Reports are directed to the third-party organization Clearview Strategic Partners and matters can be reported anonymously and without fear of retaliation.
### Physical health initiatives
KPMG Norway supports and encourages employees to get involved in physical activity through our employee-run sports club, KPMG Puls. The activities vary from running and skiing sessions with professional instructors, to climbing, football and other sports. KPMG Puls also facilitates employee participation in major sporting events with the aim of driving employee engagement.
### Key figures for our employees
#### Employment and turnover
KPMG has a culture that emphasizes full-time employment and supports employees in maintaining full-time positions. Although this is the norm, 1.5% of employees at KPMG AS work part-time, whereas 1.3% are women and 0.3% are men. The option to work part-time is offered as part of our accommodation for employees in different life stages. In 2022, we analyzed whether any of our employees were involuntarily working part-time positions. The survey indicated that none of the respondents were involuntarily in such positions. Given this, and the overall low proportion of part-time employees, we decided not to conduct another survey in 2023.
As per September 2023, the total turnover for KPMG AS were 15.4%: 15.9% for men and 14.7% for women.
- 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
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# Gender balance and wage equality
KPMG has a goal of achieving a 50\% gender balance across the company. We are experiencing the largest gaps between female and male employees at senior levels, while there is a relatively equal distribution at both Associate, Senior Associate and Manager levels. KPMG is actively working to enhance the gender balance in leading positions at Director- and Partner levels. These levels are currently predominated by men. KPMG's goal is to achieve 30\% female partners by 2030, and during the reporting year we have been working on finalizing supplementary goals regarding gender balance throughout all our work processes. This relates for example to principles for gender balance in all of our tenders and project teams.
To develop and retain existing competence and recruit qualified employees, we offer competitive remuneration packages. We regularly monitor wage equality within the organization, and in 2023, a pay gap analysis has been carried out to provide an account on gender equality as required by Norwegian law. The results are demonstrated in the table below. We note that the analysis of bonus and overtime was carried out for the first time in 2023, and numbers for these indicators are therefore not comparable with or reported for in earlier years.
|
At KPMG AS there are no noticeable disparities in base wage between men and women in FY23. Gender disparities become more pronounced when considering overtime and bonuses. Men work more overtime than women at the Associate and Senior Associate levels, resulting in higher overtime payouts. With regards to bonuses for Managers and Directors, women are on average rewarded with a lower bonus than men.
| null |
# Gender balance and wage equality
KPMG has a goal of achieving a 50\% gender balance across the company. We are experiencing the largest gaps between female and male employees at senior levels, while there is a relatively equal distribution at both Associate, Senior Associate and Manager levels. KPMG is actively working to enhance the gender balance in leading positions at Director- and Partner levels. These levels are currently predominated by men. KPMG's goal is to achieve 30\% female partners by 2030, and during the reporting year we have been working on finalizing supplementary goals regarding gender balance throughout all our work processes. This relates for example to principles for gender balance in all of our tenders and project teams.
To develop and retain existing competence and recruit qualified employees, we offer competitive remuneration packages. We regularly monitor wage equality within the organization, and in 2023, a pay gap analysis has been carried out to provide an account on gender equality as required by Norwegian law. The results are demonstrated in the table below. We note that the analysis of bonus and overtime was carried out for the first time in 2023, and numbers for these indicators are therefore not comparable with or reported for in earlier years.
At KPMG AS there are no noticeable disparities in base wage between men and women in FY23. Gender disparities become more pronounced when considering overtime and bonuses. Men work more overtime than women at the Associate and Senior Associate levels, resulting in higher overtime payouts. With regards to bonuses for Managers and Directors, women are on average rewarded with a lower bonus than men.
|
# Gender balance and wage equality
KPMG has a goal of achieving a 50\% gender balance across the company. We are experiencing the largest gaps between female and male employees at senior levels, while there is a relatively equal distribution at both Associate, Senior Associate and Manager levels. KPMG is actively working to enhance the gender balance in leading positions at Director- and Partner levels. These levels are currently predominated by men. KPMG's goal is to achieve 30\% female partners by 2030, and during the reporting year we have been working on finalizing supplementary goals regarding gender balance throughout all our work processes. This relates for example to principles for gender balance in all of our tenders and project teams.
To develop and retain existing competence and recruit qualified employees, we offer competitive remuneration packages. We regularly monitor wage equality within the organization, and in 2023, a pay gap analysis has been carried out to provide an account on gender equality as required by Norwegian law. The results are demonstrated in the table below. We note that the analysis of bonus and overtime was carried out for the first time in 2023, and numbers for these indicators are therefore not comparable with or reported for in earlier years.
At KPMG AS there are no noticeable disparities in base wage between men and women in FY23. Gender disparities become more pronounced when considering overtime and bonuses. Men work more overtime than women at the Associate and Senior Associate levels, resulting in higher overtime payouts. With regards to bonuses for Managers and Directors, women are on average rewarded with a lower bonus than men.
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[TABLE REMOVED]
Table: gender balance and average pay 2021-2023v
© 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
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[TABLE REMOVED]
Table: gender balance and average pay 2021-2023v
© 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
Sustainability report 2023 | 20
|
| Gender distribution 2021 | | | | Average base pay 2021 | | Average overtime and bonus | A message from our CEO |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Level | Women | Men | Total | Men | Women (in % of men) | Women (in % of men) | General information |
| Associate | 50 % | 50 % | 344 | 100 % | 102 % | | |
| Senior Associate | 54 % | 46 % | 330 | 100 % | 102 % | | Double materiality assessment in progress |
| Manager | 48 % | 52 % | 235 | 100 % | 90 % | | |
| Senior Manager | 32 % | 68 % | 159 | 100 % | 100 % | | |
| Director | 24 % | 76 % | 126 | 100 % | 97 % | | Environment |
| Partner | 18 % | 82 % | 118 | 100 % | IA | | |
| Total | 43 % | 57 % | 1285 | IA | IA | | |
| Gender distribution 2022 | | | | Average base pay 2022 | | Average overtime and bonus | Social |
| Level | Women | Men | Total | Men | Women (in % of men) | Women (in % of men) | |
| Associate | 46 % | 54 % | 478 | 100 % | 99 % | | |
| Senior Associate | 53 % | 47 % | 370 | 100 % | 97 % | | |
| Manager | 52 % | 48 % | 266 | 100 % | 98 % | | |
| Senior Manager | 38 % | 62 % | 185 | 100 % | 98 % | | |
| Director | 22 % | 78 % | 135 | 100 % | 97 % | | |
| Partner | 22 % | 78 % | 99 | IA | IA | | |
| Total | 44 % | 56 % | 1553 | IA | IA | | |
| Gender distribution 2023 | | | | Average base pay 2023 | | Average overtime and bonus | |
| Level | Women | Men | Total | Men | Women (in % of men) | Women (in % of men) | |
| Associate | 49 % | 51 % | 592 | 100 % | 100 % | 76 % | |
| Senior Associate | 53 % | 47 % | 372 | 100 % | 98 % | 76 % | |
| Manager | 49 % | 51 % | 286 | 100 % | 99 % | 80 % | |
| Senior Manager | 41 % | 59 % | 184 | 100 % | 98 % | 95 % | |
| Director | 21 % | 79 % | 163 | 100 % | 99 % | 66 % | |
| Partner | 20 % | 80 % | 106 | IA | IA | IA | |
| Total | 45 % | 55 % | 1703 | IA | IA | IA | |
Table: gender balance and average pay 2021-2023v
© 2024 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.
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|
# Inclusion, Diversity and Equity initiatives
At KPMG, we believe that Diversity, Equity & Inclusion (IDE) underpins our Values and is vital to our Purpose; to Inspire Confidence and Empower Change, and we work hard to create a safe and inclusive work environment that is free from harassment, intimidation, bullying, and discrimination.
We know that our people, our clients and the broader society expect us to have a clear and robust IDE agenda. This year, we have carried out a range of activities and implemented various initiatives to increase focus and support around IDE.
Our hope is that our IDE work will help attract and retain diverse talent that is representative of the world that we live in and create an environment where all perspectives are encouraged as we solve challenging issues and lead the way forward.
The report shows some of the activities and initiatives we have conducted in FY2023.
As part of our ongoing strategic work on IDE we have several initiatives throughout the financial year.
These initiatives play a pivotal role in empowering our employees in becoming agents of change. Here are some examples of what we have done.
## International Women's Day
On the 8th of March we celebrated the International Women's Day, an important day to both remember and celebrate the women's rights movement. This year we wanted to shed light on the fact that nearly 40 % of our female employees quit after advancing into leader roles. To reach our goals on inclusion, diversity and equity we need to measure not only our successes, but also our failures. In this particular place, we need to understand why female leaders resign, at what stage in their career they do so and what we can do to change this pattern. As our employees are our number one priority, this is of paramount importance to KPMG.
To read more about our work and to see the video we released in connection with International Women's Day, please visit: Kvinnedagen - KPMG Norge
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
|
- Governance
| null |
# Inclusion, Diversity and Equity initiatives
At KPMG, we believe that Diversity, Equity & Inclusion (IDE) underpins our Values and is vital to our Purpose; to Inspire Confidence and Empower Change, and we work hard to create a safe and inclusive work environment that is free from harassment, intimidation, bullying, and discrimination.
We know that our people, our clients and the broader society expect us to have a clear and robust IDE agenda. This year, we have carried out a range of activities and implemented various initiatives to increase focus and support around IDE.
Our hope is that our IDE work will help attract and retain diverse talent that is representative of the world that we live in and create an environment where all perspectives are encouraged as we solve challenging issues and lead the way forward.
The report shows some of the activities and initiatives we have conducted in FY2023.
As part of our ongoing strategic work on IDE we have several initiatives throughout the financial year.
These initiatives play a pivotal role in empowering our employees in becoming agents of change. Here are some examples of what we have done.
## International Women's Day
On the 8th of March we celebrated the International Women's Day, an important day to both remember and celebrate the women's rights movement. This year we wanted to shed light on the fact that nearly 40 % of our female employees quit after advancing into leader roles. To reach our goals on inclusion, diversity and equity we need to measure not only our successes, but also our failures. In this particular place, we need to understand why female leaders resign, at what stage in their career they do so and what we can do to change this pattern. As our employees are our number one priority, this is of paramount importance to KPMG.
To read more about our work and to see the video we released in connection with International Women's Day, please visit: Kvinnedagen - KPMG Norge
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
|
# Inclusion, Diversity and Equity initiatives
At KPMG, we believe that Diversity, Equity & Inclusion (IDE) underpins our Values and is vital to our Purpose; to Inspire Confidence and Empower Change, and we work hard to create a safe and inclusive work environment that is free from harassment, intimidation, bullying, and discrimination.
We know that our people, our clients and the broader society expect us to have a clear and robust IDE agenda. This year, we have carried out a range of activities and implemented various initiatives to increase focus and support around IDE.
Our hope is that our IDE work will help attract and retain diverse talent that is representative of the world that we live in and create an environment where all perspectives are encouraged as we solve challenging issues and lead the way forward.
The report shows some of the activities and initiatives we have conducted in FY2023.
As part of our ongoing strategic work on IDE we have several initiatives throughout the financial year.
These initiatives play a pivotal role in empowering our employees in becoming agents of change. Here are some examples of what we have done.
## International Women's Day
On the 8th of March we celebrated the International Women's Day, an important day to both remember and celebrate the women's rights movement. This year we wanted to shed light on the fact that nearly 40 % of our female employees quit after advancing into leader roles. To reach our goals on inclusion, diversity and equity we need to measure not only our successes, but also our failures. In this particular place, we need to understand why female leaders resign, at what stage in their career they do so and what we can do to change this pattern. As our employees are our number one priority, this is of paramount importance to KPMG.
To read more about our work and to see the video we released in connection with International Women's Day, please visit: Kvinnedagen - KPMG Norge
- A message from our CEO
- General information
- Double materiality assessment in progress
- Environment
- Social
- Inclusion, Diversity and Equity initiatives
- Governance
| true
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#### **Nordic Diversity Week**
Together with our Nordic network we had our second Nordic KPMG Inclusion, Diversity & Equity Summit in 2023. This event brings together member firms across the region to better understand and discuss how inclusion, diversity, and equity shape today's workforce and plays a critical role in how we engage with our clients. The week provided insights on why diversity is important and how we can break our own biases. The reflections and insights provide further insight into our own work in KPMG Norway on Inclusion, Diversity, and Equity.
#### **Pride**
KPMG Norway has proudly celebrated Pride since 2017, when we first raised the rainbow flag outside our headquarters. June marks the International Pride month. The terrorist attack in Oslo in 2022 was a devastating reminder of just how important it is to show support to the LGBTQ+ society. We marked and celebrated Pride across our locations with various initiatives aimed at creating awareness and engagement and educating our colleagues. Our goal was to make it easier for our colleagues to start the Pride conversation. We provided learning resources, handed out questions for reflection on all our locations, arranged an afterwork with a lecture on diversity, as well as a panel debate on Pride. We used our internal channels (KPMG Live, intranet, offices, and information screens) to share knowledge across our firm. We also changed our logo and flag to show our support to the LGBTQ+ society.
We also marked the International Day of People with Disabilities with a video where three of our colleagues spoke about their disabilities. Our goal with these videos was to raise awareness about various visible and invisible challenges people face.
#### **The World Mental Health Day**
The World Mental Health Day was another milestone for our work on inclusion. We marked the day by sharing e-learnings and insights on how you can be a good colleague to coworkers who are struggling, and by giving our colleagues a nice start on the day. The aim of our work was to reduce stigma concerning a topic that is increasingly prevalent in society.
#### **The International Day of Disabilities**
On December 3rd, it was the International Day of Persons with Disabilities. We marked the day by sharing three of our colleagues' stories and thoughts on day-to-day and workplace challenges. Our goal was to raise awareness about the various visible and invisible barriers many people face.
#### **KPMG Junior**
We regularly invite employees who are on parental leave to an event where they can bring their children to a networking gathering at our premises. The goal is for them to get to know each other, share experiences, and make it easier for them to return after their leave ends. In 2024, we organized two events in Oslo.
#### **Women's Board Award**
KPMG is a collaboration partner on Women's Board Award, an event that aims to elevate female board members and inspire more women to seek participation in boards. The event was held in October 2022 and the winner was Linda Litjekalsøy Aase. The award ceremony was held at Colosseum Kino in Oslo and focused on mental health and importance of promoting and ensuring both physical and mental health amongst the companies' employees.
#### **IDE Collaborations**
KPMG is part of the **Sammen om en Jobb (SAJO)** mentoring program. SAJO is a voluntary organization founded by Erlend Skarsgard Nyheim, Paloma León Campos, and Vide Thorsen Nord in 2017. The organization works for better integration and a more diverse working life. The SAJO mentoring program connects highly skilled immigrants and refugees with mentors that have extensive business experience. Together they embark on a mentoring journey aimed at securing jobs in Norway. Eight mentors from KPMG have participated in the SAJO program. The KPMG mentors have Partner or Director-level experience from Audit or Advisory.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
|
Governance
| null |
#### **Nordic Diversity Week**
Together with our Nordic network we had our second Nordic KPMG Inclusion, Diversity & Equity Summit in 2023. This event brings together member firms across the region to better understand and discuss how inclusion, diversity, and equity shape today's workforce and plays a critical role in how we engage with our clients. The week provided insights on why diversity is important and how we can break our own biases. The reflections and insights provide further insight into our own work in KPMG Norway on Inclusion, Diversity, and Equity.
#### **Pride**
KPMG Norway has proudly celebrated Pride since 2017, when we first raised the rainbow flag outside our headquarters. June marks the International Pride month. The terrorist attack in Oslo in 2022 was a devastating reminder of just how important it is to show support to the LGBTQ+ society. We marked and celebrated Pride across our locations with various initiatives aimed at creating awareness and engagement and educating our colleagues. Our goal was to make it easier for our colleagues to start the Pride conversation. We provided learning resources, handed out questions for reflection on all our locations, arranged an afterwork with a lecture on diversity, as well as a panel debate on Pride. We used our internal channels (KPMG Live, intranet, offices, and information screens) to share knowledge across our firm. We also changed our logo and flag to show our support to the LGBTQ+ society.
We also marked the International Day of People with Disabilities with a video where three of our colleagues spoke about their disabilities. Our goal with these videos was to raise awareness about various visible and invisible challenges people face.
#### **The World Mental Health Day**
The World Mental Health Day was another milestone for our work on inclusion. We marked the day by sharing e-learnings and insights on how you can be a good colleague to coworkers who are struggling, and by giving our colleagues a nice start on the day. The aim of our work was to reduce stigma concerning a topic that is increasingly prevalent in society.
#### **The International Day of Disabilities**
On December 3rd, it was the International Day of Persons with Disabilities. We marked the day by sharing three of our colleagues' stories and thoughts on day-to-day and workplace challenges. Our goal was to raise awareness about the various visible and invisible barriers many people face.
#### **KPMG Junior**
We regularly invite employees who are on parental leave to an event where they can bring their children to a networking gathering at our premises. The goal is for them to get to know each other, share experiences, and make it easier for them to return after their leave ends. In 2024, we organized two events in Oslo.
#### **Women's Board Award**
KPMG is a collaboration partner on Women's Board Award, an event that aims to elevate female board members and inspire more women to seek participation in boards. The event was held in October 2022 and the winner was Linda Litjekalsøy Aase. The award ceremony was held at Colosseum Kino in Oslo and focused on mental health and importance of promoting and ensuring both physical and mental health amongst the companies' employees.
#### **IDE Collaborations**
KPMG is part of the **Sammen om en Jobb (SAJO)** mentoring program. SAJO is a voluntary organization founded by Erlend Skarsgard Nyheim, Paloma León Campos, and Vide Thorsen Nord in 2017. The organization works for better integration and a more diverse working life. The SAJO mentoring program connects highly skilled immigrants and refugees with mentors that have extensive business experience. Together they embark on a mentoring journey aimed at securing jobs in Norway. Eight mentors from KPMG have participated in the SAJO program. The KPMG mentors have Partner or Director-level experience from Audit or Advisory.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
|
#### **Nordic Diversity Week**
Together with our Nordic network we had our second Nordic KPMG Inclusion, Diversity & Equity Summit in 2023. This event brings together member firms across the region to better understand and discuss how inclusion, diversity, and equity shape today's workforce and plays a critical role in how we engage with our clients. The week provided insights on why diversity is important and how we can break our own biases. The reflections and insights provide further insight into our own work in KPMG Norway on Inclusion, Diversity, and Equity.
#### **Pride**
KPMG Norway has proudly celebrated Pride since 2017, when we first raised the rainbow flag outside our headquarters. June marks the International Pride month. The terrorist attack in Oslo in 2022 was a devastating reminder of just how important it is to show support to the LGBTQ+ society. We marked and celebrated Pride across our locations with various initiatives aimed at creating awareness and engagement and educating our colleagues. Our goal was to make it easier for our colleagues to start the Pride conversation. We provided learning resources, handed out questions for reflection on all our locations, arranged an afterwork with a lecture on diversity, as well as a panel debate on Pride. We used our internal channels (KPMG Live, intranet, offices, and information screens) to share knowledge across our firm. We also changed our logo and flag to show our support to the LGBTQ+ society.
We also marked the International Day of People with Disabilities with a video where three of our colleagues spoke about their disabilities. Our goal with these videos was to raise awareness about various visible and invisible challenges people face.
#### **The World Mental Health Day**
The World Mental Health Day was another milestone for our work on inclusion. We marked the day by sharing e-learnings and insights on how you can be a good colleague to coworkers who are struggling, and by giving our colleagues a nice start on the day. The aim of our work was to reduce stigma concerning a topic that is increasingly prevalent in society.
#### **The International Day of Disabilities**
On December 3rd, it was the International Day of Persons with Disabilities. We marked the day by sharing three of our colleagues' stories and thoughts on day-to-day and workplace challenges. Our goal was to raise awareness about the various visible and invisible barriers many people face.
#### **KPMG Junior**
We regularly invite employees who are on parental leave to an event where they can bring their children to a networking gathering at our premises. The goal is for them to get to know each other, share experiences, and make it easier for them to return after their leave ends. In 2024, we organized two events in Oslo.
#### **Women's Board Award**
KPMG is a collaboration partner on Women's Board Award, an event that aims to elevate female board members and inspire more women to seek participation in boards. The event was held in October 2022 and the winner was Linda Litjekalsøy Aase. The award ceremony was held at Colosseum Kino in Oslo and focused on mental health and importance of promoting and ensuring both physical and mental health amongst the companies' employees.
#### **IDE Collaborations**
KPMG is part of the **Sammen om en Jobb (SAJO)** mentoring program. SAJO is a voluntary organization founded by Erlend Skarsgard Nyheim, Paloma León Campos, and Vide Thorsen Nord in 2017. The organization works for better integration and a more diverse working life. The SAJO mentoring program connects highly skilled immigrants and refugees with mentors that have extensive business experience. Together they embark on a mentoring journey aimed at securing jobs in Norway. Eight mentors from KPMG have participated in the SAJO program. The KPMG mentors have Partner or Director-level experience from Audit or Advisory.
A message from our CEO
General information
Double materiality assessment in progress
Environment
Social
Inclusion, Diversity and Equity initiatives
Governance
| true
|
sustainability-report-2023.pdf | Page 21
| 22
|
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