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      "text": "We continue to be committed to addressing the gaps in our disclosures. To support our focus on transparency, we apply the 'disclose or explain' principle for all the Stakeholder Capitalism Metrics.",
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      "text": "(MG) Methodology not established: These are metrics for which there is not a globally accepted methodology. For example, there is not yet a sector-based methodology to estimate the carbon impact of the professional services KPMG firms provide (i.e. our downstream Scope 3 emissions), but we are committed to continuously improving our consideration of the social, economic and environmental impact of KPMG firms' services.",
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      "text": "(M) Materiality: Our assessment did not identify these topics as the most material topics for our stakeholders and organization. Therefore, we've not prioritized capturing this data. In recognition that these remain important issues, we will continue to work to develop processes to collect data for future reporting where relevant.",
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      "text": "(D) Data definitions and collection: We continue to develop the scope and relevance of our reporting. For these topics, there are limitations on the availability of the data, or it has not previously been collected from KPMG firms.",
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      "text": "(L) Legal considerations: These relate to topics where there are legal prohibitions or restrictions to data collection or publication, such as asking people their ethnicity in certain jurisdictions.",
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      "text": "In 2023, we are reporting with reference to GRI for the first time. We have also continued to align our reporting with the WEF IBC Core Metrics, as well as the requirements of the UN Global Compact Principles, while reporting against our most material topics.",
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      "text": "We continue to be committed to addressing the gaps in our disclosures. To support our focus on transparency, we apply the 'disclose or explain' principle for all the Stakeholder Capitalism Metrics. The table on the following page provides details of where to find our current reporting on a topic, and where necessary, outlines the primary reason for any omission using the following categories:",
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      "text": "We are working toward introducing a hybrid approach to ESG assurance across the Reporting KPMG Firms by FY25 across a number of our key ESG metrics. A number of larger KPMG firms already have external limited assurance over their greenhouse gas (GHG) and other ESG metrics. Statements or representations about KPMG's emissions and/or carbon claims have not yet been independently verified. Nonetheless, data supporting the firm's current methodologies and measurements for relevant emissions and/or carbon claims is set forth in the Planet chapter hereto. The tables that follow provide a summary of our reporting against the key standards, with links and references to where you can access associated disclosures and information in our reporting.",
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      "text": "We anticipate that our reporting of metrics and disclosures relevant to Our Impact Plan will, over time, transition to adopt the new standards set by the ISSB. We'll continue to monitor developments in best practices from the industry through our own expertise and will work with clients to help ensure that we keep up with market-leading external reporting of developments and progress as it relates to Our Impact Plan.",
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