Material topics G4-18 | 19 | 20 | 21 | 26 | 27
Desde que começamos a publicar nosso Relatório de sustentabilidade, temos evoluído a cada ano no processo de definição dos Temas materiais para a atuação da KPMG no Brasil.
2011
Mapping – Good Business identifies nine themes related to the roles and responsibilities of our services, involving the business world and society.
1
Themes identified
- Ensuring proper treatment of employees
- Ensuring responsible and transparent governance systems are in place
- Managing and reducing our direct impacts on the environment
- Managing the supply chain in terms of social, ethical and environmental impacts
- Making positive contributions to society and our community
- Ensuring business is conducted ethically
- Providing responsible tax advice
- Providing services to help clients be more environmentally and socially responsible
- Conducting high-quality audits (services*) with total independence
First priority stakeholder engagement process - Individual interviews held with the seven priority stakeholder groups to assess the relevance of the listed themes and add additional themes = engagement + feedback (Interviews with 37 priority stakeholder representatives).
2
Interviews with 37 priority stakeholder representatives
- 7 clients
- 18 professionals from all practices (partners and staff)
- 3 representatives from regulators, industry specialists and/or trade associations
- 5 representatives from civil society
- 4 representatives from the media
Priority themes - Four topics emerged as most material.
3
Relevant Issues = our materiality
- Ethical business conduct
- Responsible and transparent governance systems
- High-quality and fully independent services
- Good treatment of employees
2012 - 2013
4
Internal engagement - KPMG professionals – staff and partners - assessed the report and reviewed and maintained the prioritised themes.
2014
Review – The process to review material themes was based on available engagement tools and procedures performed specifically to this report*:
5
- Industry benchmarking*
- Analysis of GRI materiality guidelines in our segment*
- Application of the IIRC's Six Capitals framework to our business*
- Analysis of existing engagement mechanisms: Client satisfaction surveys, internal climate surveys, internal client satisfaction surveys, Whistleblowing hotline, Audit Committee Institute
- Analysis of strategic business objectives 2014-2025
- Interviews with industry leaders*
- Inputs from KPMG International's process of reaffirming our purpose, involving: interviews with 60 stakeholders; brand research; training materials; satisfaction surveys; and engagement with global groups from the various practices at KPMG
- Validation of the revised material themes and report contents by members of the Executive Committee*
New Materiality Matrix – The review is reflected in this new Materiality Matrix, which brought greater clarity and tangibility to the four original high-level themes prioritized by stakeholders in 2011:
Materiality Matrix
| HIGH-LEVEL MATERIAL THEMES | SPECIFIC MATERIAL THEMES G4-22 | MATERIAL ASPECTS G4-19 | Ethical business conduct Responsible and transparent governance systems High-quality and fully independent services Good treatment of employees |
Ethics and Integrity Governance Risk and quality management frameworks and systems Privacy and information security Client and engagement acceptance and continuity Client and Market Relations Client satisfaction Economic Performance Investment and Innovation Learning and Development Attracting and Retaining Talent Organisational Climate Quality of Life Compensation Benefits Career Development Diversity Voluntary, global and therefore material commitments (not prioritized by stakeholders):
|
Employment
Labour/Management Relations Occupational Health and Safety Training and Education Diversity and Equal Opportunity Equal Remuneration Non-discrimination Freedom of Association Human Rights Grievance Mechanisms Anti-Corruption Public Policy Anti-Competitive Behaviour Compliance Ethics and Integrity Economic Performance Product and Service Labelling Marketing Communications Customer Privacy Compliance Assurance Governance Emissions |
|---|
2015
Next steps
We will progress further in the following cycle of the engagement process through the following steps:
6
- Systematic surveys through available engagement channels
- The KDNA/Purpose project, which in 2015 will engage leaders, KPMG professionals and clients around the discussion of why we are here and our stakeholders' perception of the value of our services
- The results of the Citizenship and Diversity Survey launched in December 2014
- Citizenship and Diversity Roadshows touring our offices in Brazil
- Expanding the scope of the Inclusion group to address Sustainability
- An online survey geared to key stakeholders
We are in the initial process of determining the extent of our positive and negative business impacts. This initial analysis shows that the impacts from the identified material aspects directly affect, and are managed by, our Organisation. Potential impacts on our stakeholders are listed in the following chapter, in the ‘KPMG's Capitals’ chart. We aim to deepen the identification of the limits of impacts related to material aspects within two years. G4 20 | 21