Electricity, Heating & Cooling (EHC)
EHC consumption and emission data is collected by source. The most accurate emission factor available at the collection date is applied by each participating member firm in the following order: individual utility, region within the country or country. Many KPMG member firm offices are located in leased buildings shared with other tenants. In such instances where separate metering is not available, an estimate is made for electricity, heating and cooling based upon amount of floor space leased. In addition, where applicable, energy consumption associated with common areas such as lobbies, canteens, and elevators, is also included.
Business Car Travel
All emissions from vehicles owned or leased by a KPMG entity are included. Emissions from car travel are determined by participating member firms from either the amount of petrol actually used or through the application of a national vehicle emissions factor to the number of kilometers traveled. An estimate is made by the participating member firm if the actual kilometers traveled are not available. If available, vehicles are categorized based on size and the type of petrol used. Emissions from vehicles of KPMG employees are also included, when incurred for business-related travel, excluding the normal commute. In such cases, kilometers traveled is provided from the participating member firm's expense reimbursement scheme. If available, vehicles are categorized based on size and fuel used. If not available, an average emissions factor is applied.
Air travel emissions are determined by applying the Defra emissions factor to flights categorized by flight distance (short-haul: up to 500 kms, medium-haul: 501-1599 kms, and long-haul: over 1,600kms) and by class of travel. An 'uplift' factor of 9 percent is also applied to all air travel emissions.
Full-Time Equivalent ('FTE') Calculation
The FTE calculation is provided by member firm human resource departments to KPMG International. The calculation is applied consistently across KPMG member firms and accounts for part-time employees on a fractional basis. The calendar-year figure is determined by taking a simple average at the beginning and end of the year. FTE figures are based on a fiscal year, ending September 30.
Other Environmental Data
In addition to the emissions data noted above, participating firms also provided data on several other environmental performance indicators, including paper procurement, water consumption, employee commuting, waste and recycling. Many KPMG participating member firms include such information on their member firm website; however, at this time, we have not obtained sufficient coverage for KPMG International to report global data. We expect to report on several of these additional environmental performance indicators in the near future.
External assurance, at a global level, has not been obtained for the emissions data reported above. However, an internal assurance process was applied each year, consisting of an independent review of the participating member firm data by a global emissions collection team. In addition, several participating member firms conducted a separate internal assurance process performed by professionals from KPMG's Climate Change & Sustainability Services. We continue to evaluate the assurance process, including options for external assurance in the future.
Occasionally member firms obtain more accurate information related to a prior year that was not previously available and, where appropriate, we update prior year information to represent the most accurate information.