The KPMG Survey Of Corporate Responsibility Reporting PDF Free Download

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Non-Financial ReportingCIFALBrussels, National Airport5 February 2019

KPMG’s SustainabilityServices network comprisesspecialized professionals atKPMG member firmsworldwide.KPMG brings more than 20years of expertise insustainability, corporateresponsibility reporting andassurance, sustainable financeand in business and humanrights. 2019KPMGKPMG InternationalCooperative ("KPMGInternational"),Swiss entity.Memberandfirmsa ofthe KPMGof independentare affiliatedmemberwith KPMGInternational.KPMGInternationalprovidesno client services.NoInternational”),member firm 2019Bedrijfsrevisoren/Réviseursd’Entreprises,a aBelgianCVBA/SCRLmemberfirmnetworkof the KPMGnetwork firmsof independentfirmsaffiliated withKPMGInternationalCooperative(“KPMGhasany authorityto rightsobligateor bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.a Swissentity. Allreserved.2

ContentI.Sustainability and Reporting4II.Non-Financial Reporting Regulation9III.KPMG International and National Surveys12 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.3

Sustainabilityand Reporting

Sustainability and ReportingSustainabilityMost widely quoted definition of the United Nations on March 20, 1987:“sustainable development is development thatmeets the needs of the present withoutcompromising the ability of future generations tomeet their own needs.” 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.5

Sustainability and ReportingSustainable Development Gap 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.6

Sustainability and ReportingUN Sustainable Development Goals 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.7

Sustainability and ReportingSustainability ReportingHARD CURRENCY – SHORT TERM – SHAREHOLDER FOCUS – FIXED FORMAT – OBLIGATORY – AUDITED – MATURE – 300YProfitPeoplePlanetINVALUABLE? – LONGER TERM – STAKEHOLDER ENGAGEMENT – MORE FREE FORMAT – VOLUNTARY – ASSURED? – IMMATURE – 30Y 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.8

Non-FinancialReportingRegulation

Non-Financial Reporting Directive 2014EUPIE/FS500 FTE6.00020 m Assets or40 m Turnover 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.10

BE Law of 3 September 2017 DiversityRemunerationA. Policies and Procedures1. EnvironmentB. Results2. SocietyC. Risks and Mitigation3. Human RightsD. Key Performance Indicators4. Bribery and CorruptionINTERNATIONAL FRAMEWORK!GRI (or other) incl. Materiality AnalysisPART OF ANNUAL REPORT!Timeliness AND QualityASSURANCE?! 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.11

KPMG Surveys

KPMGInternationalSurvey2017thrd(10 Intl. Ed., Belgium 3 Ed.)N100The N100 refers to a worldwidesample of 4,900 companiescomprising the top 100 companiesby revenue in each of the 49countries researched in this study.G250The G250 refers to the world’s 250largest companies by revenuebased on the Fortune 500 rankingof 2016. 2019KPMGKPMG InternationalCooperative ("KPMGInternational"),Swiss entity.Memberandfirmsa ofthe KPMGof independentare affiliatedmemberwith KPMGInternational.KPMGInternationalprovidesno client services.NoInternational”),member firm 2019Bedrijfsrevisoren/Réviseursd’Entreprises,a aBelgianCVBA/SCRLmemberfirmnetworkof the KPMGnetwork firmsof independentfirmsaffiliated withKPMGInternationalCooperative(“KPMGhasany authorityto rightsobligateor bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.a Swissentity. Allreserved.1313

KPMG Surveys 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.14

KPMG SurveysG250N100BelgiumBelgium 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.15

KPMG SurveysG250N100Belgium 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.16

KPMG SurveysN100 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.17

KPMG National Survey 2018 –Non-financial reporting BelgiumAll companies in scope of the Belgian legislation of September 3, 2017Main results:Reporting on Non-financial information:91%Reference to International Framework:68%External Assurance:22% 2017KPMGKPMG InternationalCooperative ("KPMGInternational"),Swiss entity.Memberandfirmsa ofthe KPMGof independentare affiliatedmemberwith KPMGInternational.KPMGInternationalprovidesno client services.NoInternational”),member firm 2018Bedrijfsrevisoren/Réviseursd’Entreprises,a aBelgianCVBA/SCRLmemberfirmnetworkof the KPMGnetwork firmsof independentfirmsaffiliated withKPMGInternationalCooperative(“KPMGhasany authorityto rightsobligateor bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.a Swissentity. Allreserved.18

2018 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),a Swiss entity. All rights reserved.

Contact detailsMike BoonenSteven MulkensPartner, AntwerpKPMG BedrijfsrevisorenSenior Manager, AntwerpKPMG Bedrijfsrevisorenmboonen@kpmg.comsmulkens@kpmg.com

KPMG on social mediaKPMG app 2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent memberfirms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.The KPMG name and logo are registered trademarks of KPMG International.

2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independe