Sustainable procurement at KPMG

KPMG the Netherlands, in line with KPMG International, has committed to a short-term science-based target (SBT) of reducing our CO₂ emissions by 50% across Scopes 1, 2 and 3 by the financial year 2029/2030 (October 2029–September 2030), compared to our baseline year 2018/2019. We have identified four key sources for reducing our emissions: energy efficiency, renewable energy, travel, and our supply chain and circularity. Our procurement department plays a crucial role in ensuring that our suppliers contribute to emission reductions from all sources, especially those from our supply chain (Scope 3).

Together with our suppliers, we are responsible for reducing our total Scope 3 emissions. Our suppliers are essential in delivering our services to clients, including vehicles, buildings, IT equipment, and advanced IT systems (infrastructure). By applying ESG criteria during supplier selection, reassessment, and collaboration throughout the contract period, we directly contribute to achieving our goals. In the Supplier Code of Conduct  and contract clauses, we define the standards and guidelines we expect from our suppliers.

The Supplier Code of Conduct can be downloaded at the bottom of this page.

To minimize the environmental impact of our operations, we will reduce our CO₂ emissions. We consider our suppliers key partners in achieving this vision and our objectives.

We ask our suppliers to report to us (at least) annually on the emissions related to the products/services delivered to KPMG the Netherlands. Since March 2025, for suppliers with a high ESG impact, we include contract clauses with detailed agreements on reporting, reduction targets, and, where applicable, water use, recycling, and waste management.

Labor & Human Rights
KPMG has been a signatory of the UN Global Compact since 2002 and expects its suppliers to also adhere to the fundamental responsibilities in the areas of human rights, labor, environment, and anti-corruption in their activities and strategies.

KPMG International has issued a Human Rights Statement, aligned with the UN Guiding Principles on Business and Human Rights. This underscores our commitment to respecting human rights and builds on our long-standing support for the UN Global Compact.

Inclusion, Diversity, and Equality
At KPMG the Netherlands, we are committed to promoting inclusivity and support the implementation of the Participation Act. We expect our suppliers to contribute to our ambitions in this area by applying social return on investment (SROI).

This means that for contracts with significant value, suppliers must create employment opportunities for people who face employment challenges. For services/products with high social impact but lower contract value, we make similar arrangements.

Procurement Policy
The procurement policy will be updated in the fiscal year 2024/2025, partly based on stakeholder dialogues, integrating ESG aspects into the new policy. This includes integrating ESG in supplier selection, screening, key selection criteria based on ESG performance, certifications, ESG reporting, and monitoring.

Supplier Assessment
KPMG aims to collaborate with suppliers to make the entire value chain more sustainable. In our supplier management, we categorize suppliers based on their impact on KPMG’s ESG objectives. The strategy outlines our approach to working with suppliers based on these classifications. A significant part of the overall supplier assessment relates to ESG, which is reviewed and approved by our COO, CFO, and Head of Corporate Responsibility at the start of the project and during the final selection or contract renewal.

Supplier Code of Conduct
KPMG’s Supplier Code of Conduct  fully embraces ESG principles. The new Code reflects our ambition to work with suppliers to promote lawful, professional, and ethical practices that integrate respect for human rights, business ethics, and the environment. We expect our suppliers to adhere to and respect the principles of the Code. We aim for continuous dialogue with suppliers about ESG compliance and progress. 

The Supplier Code of Conduct can be downloaded at the bottom of this page.

ESG Contract Clauses
For ESG aspects not covered in the Supplier Code of Conduct, specific ESG contract clauses have been developed for all procurement categories. For each new and renewed contract, it is determined which specific clauses should be included based on the categorization in the supplier management strategy.

ESG Training and Knowledge Development
All KPMG employees are encouraged through training and education to expand and develop their current knowledge of ESG. 

• ESG Navigator Game
  KPMG the Netherlands has created an ESG Navigator game to build knowledge about KPMG’s ESG objectives in an accessible way. All procurement team members are required to complete this training. We are also exploring the possibility of making this game available externally so we can share it with our suppliers.
• Procurement Team Training
  Procurement team members are required to follow the Sustainable Procurement training. This includes working on practical cases where ESG aspects must be integrated into a specific procurement process. The training includes practical exercises to familiarize the team with the use of the Supplier Code of Conduct, ESG contract clauses, and the supplier management strategy, as well as the potential dilemmas involved.
• Supplier Training
  The collaboration between KPMG and suppliers goes beyond contractual agreements. We view working on ESG goals and sustainability as a joint mission and therefore want to share our knowledge and expertise with our suppliers. To contribute, we regularly engage with our suppliers and will offer training to share knowledge and work together toward a better future.
• Supplier Day
  KPMG will organize a Supplier Day for those suppliers with the greatest ESG impact on KPMG the Netherlands’s ambitions and goals. We aim to inspire our suppliers, share ESG knowledge, and explore opportunities. On this day, we also present an award to the supplier with the most innovative ESG best practices - a moment of recognition, learning, and inspiration to take the next step together.

KPMG the Netherlands has achieved the following certifications and accreditations related to ESG:

• ISO 14001
• Ecovadis Silver
• CO₂ Performance Ladder – Level 3