United Kingdom

Supporting explanations for KPMG’s carbon footprint 

Company Information

KPMG LLP, a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. Registered address is 15 Canada Square London E14 5GL.


Reporting period

1st October 2010 – 30th September 2011

Change in Emissions

Our reported scope 1 & 2 emissions have decreased this year against the previous year by 7% in absolute terms, in main due to the completion of the move to our more efficient buildings in Birmingham and London in 2010. In particular, we significantly reduced our demand for electricity by 12% which helped to offset the increased demand for gas to heat our buildings during the ‘100 year winter’ around December 2010. As a result of our ongoing efficiency investment programme in our buildings, we continue to reduce our overall energy demand on both a gross and like for like basis.

Our scope 3 emissions have increased this year against the previous year. With business activity recovering, we have seen a returning increase in our need for travel which also reflects an increasingly international client base. A key challenge is increased demand for particularly client-related business travel by air (15%), with car travel related emissions continuing to decline (-4%).

We have followed the Government’s Guidance on how to measure and report greenhouse gas emissions as per Defra/ DECC’s 2010 Guidance on how to measure and report your greenhouse gas emissions.

The total direct GHG conversion factors as provided by Defra are applied, using the most recent set of conversion factors as available prior to the start of the reporting period. For our 2010/11 GHG data set, Defra 2010 conversion factors are applied.


Organisational boundary

We have used the operational control approach and the boundaries of our reported emissions are those of KPMG LLP which operates within the United Kingdom, defined here to include England, Wales and Scotland  and excluding Northern Ireland and Channel Islands (report separately).
Operational scopes

We have measured our scope 1, 2 and significant scope 3 emissions. Our significant scope 3 emissions are business travel by air and business travel by personal cars.
Base Year & Targets

We set annual greenhouse gas reduction targets against prior year for the UK, which support our longer-term Global GHG emission reduction target. We have successfully completed the first phase of our Global carbon reduction target where we achieved a 29% reduction against a 25% targeted reduction per head on a net basis by 2010 against 2007 baseline. Our new Global target is a further 15% reduction by 2015 against a 2010 baseline on the same basis.
Our base year recalculation policy is to recalculate the prior year emissions where:

  • changes in official conversion factors are significant (>5%) 
  • required under UK Government reporting guidelines (eg for energy)
  • acquisitions and divestments are significant (leading to >5% change in carbon footprint)


Any such changes would be detailed in supporting notes.
Assurance Statement

Our footprint is not subjected to independent assurance or verification.  However we have Carbon Trust Standard accreditation for our scope 1 and 2 energy emissions data and scope 1 car emissions data.  Furthermore KPMG’s Climate Change & Sustainability services team reviews our environmental footprint data before publication.
Carbon offsets

At KPMG in the UK we do not offset our carbon emissions, as we are committed to achieving reductions in our carbon footprint through further efficiency gains as part of our commitment to continuous improvement of our environmental impacts.
Green tariffs

KPMG has been named in the group of Top 10 procurers of renewable electricity over a decade ago (2000) and we have been committed to buying renewable electricity ever since.


Since 1st November 2008, at least 95% of the electricity the UK firm buys is obtained from 100% renewable sources including wind, solar, tidal, wave and biomass. The remaining 5% comes from cleaner, low carbon sources and certified CHP sources and all of it is accredited by OFGEM. Each unit of green electricity is backed by a Levy Exempt Certificate (LEC) which acts as evidence that the supply is from accredited renewable sources.  

However, this electricity does not meet the current UK Government definition of green tariff and we have calculated our emissions for electricity using the national grid average conversion factor as provided by UK Government. This is an area kept under regular review. 

For more information on our targets and programmes please contact roisin.sharkey@kpmg.co.uk, Environment Manager. 


Roisin Sharkey


Environment Manager


020 7694 1342