#1KPMG Our Impact Plan 2022 Summary version of the Sustainability Report of KPMG Brazil#2Presentation KPMG Governance People Planet Prosperity Summary This is the summary version of the Sustainability Report of KPMG Brazil 2022. Presentation 03 Governance 14 Planet 30 Prosperity 35 About this report 03 Message from the Chairman 04 Highlights of the year 05 Awards 07 Purposeful business 15 Act transparently with 19 KPMG integrity and accountability What we do KPMG International KPMG Brazil Material topics in 2022 822 08 Make a positive social and 36 Human Rights 09 20 20 economic impact Innovation of better 39 10 products and services 11 Community and social vitality 41 12 People 21 Our Impact Plan KPMG Channel for information about this report 45 Inclusion, diversity and equity (IDE) 22 22 Decarbonization 31 Health and well-being 27 Climate risk 33 Click here to access Continuous learning 29 Nature and biodiversity 34 WWW the full version. Summary version of the Sustainability Report of KPMG Brazil 2022 2#3E> Presentation Presentation KPMG Governance People Planet Prosperity About this report It is with great pleasure that we present the sustainability report of KPMG Brazil, covering our activities during the year 2022. To prepare this report, we followed the structure of our global initiative - KPMG: Our Impact Plan. That global plan brings together all our commitments in environmental, social and governance (ESG) aspects presented in four categories - Governance, People, Planet and Prosperity, as suggested by the Stakeholder Capitalism Metrics, launched by the International Business Council (IBC) of the World Economic Forum. We are committed to moving forward in reporting data relating to the operations of KPMG Brazil, in line with the guidelines of KPMG Global, and we also reaffirm our commitment to the principles of the Global Compact and the fulfillment of the United Nations Sustainable Development Goals (SDGs). We also followed the GRI Standards to present our performance indicators, which are referenced throughout the text. WWW To learn more about these metrics, access the KPMG global website here. KPMG To learn more about the references used in this report, click here. Summary version of the Sustainability Report of KPMG Brazil 2022 о KPMG Falar de 20 3 36525#4Presentation KPMG Governance People Planet Prosperity Message from the Chairman 6661 stlu291 6100 The year 2022 was very challenging for us. We started with an expectation of growth, but the scenario changed at an enormous speed. As a result, we adapted to protect the Firm so that we can continue to put into practice our strategy of being leaders in the transition to a low-carbon, circular, regenerative and inclusive economy. We grew very significantly in all our business areas, which showed the resilience of the Firm and our teams in the face of challenges. We continued to invest in the development and well-being of our people and in inclusion, diversity and equity. We also focused on integrating ESG (environmental, social and governance) aspects into our offerings, to improve our internal management and support our clients in their change processes. One of our learnings from the last cycle was that we need to ensure that our team gets the best out of the new model of hybrid work, which had a big boost in 2022 with the inauguration of three digital offices and our new headquarters office in São Paulo. Another was understanding that, in this universe in which relations coexist in virtual and face-to-face spaces, we need to strengthen interaction between our professionals and between them and our clients. We present here the main actions we carried out in 2022 to help Brazilian society and our clients to be successful in a business environment marked by change. Enjoy your reading! Charles Krieck Chairman at KPMG Brazil and South America KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 4#5E> Presentation Highlights of the year Governance KPMG Governance People Planet Prosperity Q 38% People of women in leadership positions +18% FY 5,990 professionals +21% FY2021 FY2021 50% 50% Men Women R$ 16.7 MM invested in learning and development Holding of the 1st in-person shareholders' meeting after the pandemic (the last one took place in 2019), with the presence of the Global Chairman of KPMG +598 K training hours +81% FY2021 KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 5 о#6E> PLANET Presentation KPMG Governance People Planet Prosperity 100% of electricity in the offices in Brazil generated from renewable sources 76% increase in the demand for sustainability services M 100% -48% replacement of plastic cups with paper cups in all offices in prints made D PROSPERITY R$ 2bn 84% ☺☺ in revenues +17,6% FY2021 84% R$4.5MM R$ 3.8 MM client satisfaction rate same rate as FY2021 O in direct investment in community and pro bono projects +55% FY2021 invested in events to share knowledge in various formats 177 publications in magazines, research and studies KPMG 30,092 mentions in the press, with the participation of 180 KPMG spokespersons 14 recognition awards Summary version of the Sustainability Report of KPMG Brazil 2022 3=0 6#7E> Awards Presentation KPMG Governance People Planet Prosperity KPMG has been recognized over time by important national and international awards related to topics such as sustainability, human rights, management, innovation, advisory and auditing. In FY2022, among the most recent awards received by the Firm, with a focus on innovation and talent, the following stand out: International Oracle Partner Partner of the year Supply Chain. Leaders League 2022 Leader in Forensics and Complex Investigations Highly recommended in Litigation Support - Accounting and Finance. ServiceNow 2022 Americas Transformation Partner of the Year. IT Workflow Partner of the Year. Forrester Wave Leader One of the leading companies in CX Strategy Consulting 2022. Leader in data management services. ALM Pacesetter Research: Cybersecurity 2022-2023 Reference leader in providing cybersecurity services. IDC MarketScape - Worldwide Incident Readines Services 2021 Vendor Assessment Services 2021 Vendor Assessment World leader in cyber incident response services. Source Global Research Leader of the Perceptions of Risk Firms 2021 ranking. Microsoft Partner of the Year Awards Business Applications category, Dynamics 365 Finance - 2022. National Modern Consumer Award for Excellence in Customer Service Strategic Consulting category. IT Media/FIAP - 2022 Among the 100 most innovative companies in the use of IT. Confeb Award 2021-2022 One of the market leaders in the Brazilian fiscal and tax sectors. Visão Agro Magazine Award Outstanding company in the areas of transformation and production in the sugar-energy sector. Agro Visão Centro-Sul Award Audit of the bioenergy sector category, 21/22 cycle. Business Initiative for Racial Equality Award One of the best companies in diversity practices and actions with #Impulse, a KPMG and HULT/EF program that aims to accelerate the promotion of racial equality in the labor market. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 7 о#8<3 Presentation KPMG Governance People Planet Prosperity KPMG allo cada KPMG is a global Organization of independent firms that provide professional Audit, Tax and Advisory services to companies, governments, startups, public-sector agencies, not-for-profit organizations and capital markets institutions. It operates in 145 countries and territories, with more than 265 thousand partners and professionals working in member firms around the world in Brazil, we are almost six thousand professionals. Each KPMG member firm is an independent legal entity licensed by KPMG International, a private English company limited by guarantee, being legally and financially responsible for its own obligations and liabilities. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 00 8#9Presentation KPMG Governance People Planet Prosperity Driven by its purpose - to Inspire Confidence and Empower Change, KPMG is one of the four largest companies in its segment worldwide and a reference in the sectors in which it operates, due to a set of attributes: the vanguard of the services it offers to the market, the seriousness on how their professionals work, the integrity of their conduct and concern to build a better future by sharing knowledge with clients and with the most varied sectors of society. We have been sharing value and inspiring trust in the capital market and in communities for over 100 years, transforming people and companies and generating positive impacts that contribute to the attainment of sustainable changes in clients, governments and civil society. What we do We provide professional services, based on principles of ethics and excellence, in three areas: Audit We evaluate and assure the information generated by our clients through independent auditing services, based on exclusive methodologies and technologies. This way, we contribute to the quality of information in decision-making. Tax We help our clients to meet tax demands, as well as to be prepared to respond to changes in their businesses, applying our knowledge and long-term vision to help them make decisions that generate value for their business and society. Advisory We support companies' strategic decisions and project development in strategic planning, ESG, mergers and acquisitions, risk management and compliance, improvement of financial and operational performances, business transformation, innovation and technology, through multidisciplinary approaches. We are also managed service providers. Priority sectors in Brazil • Agribusiness • Consumer and Retail Market • Education and not-for- profit organizations • Energy and natural resources • Financial services • Infrastructure, government and health • Industrial markets • Technology, media and telecommunications KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 9#10E> Presentation KPMG International KPMG Governance People Planet Prosperity 265,000 | USD 34.64 billion professionals work in member firms worldwide 48,5% are women in revenue FY2022 Americas 66,892 professionals Revenue: 145 US$ 13.71 countries in the five continents billion Europe, Middle East and Africa 142,368 professionals Revenue: US$ 14.62 billion DAAGA Asia Pacific 56,386 professionals Revenue: US$ 6.31 billion KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 D 10#11Presentation KPMG Governance People Planet Prosperity KPMG in Brazil 5,990 professionals 64% in São Paulo 13% in Rio de Janeiro 23% in the other offices 21 regional offices, located in 21 cities in 14 states in Brazil and the Federal District COCO 3 digital offices, in 3 states (São Paulo, Rio Grande do Sul and Espírito Santo) Offices Belém Belo Horizonte Brasília Campinas Cuiabá Curitiba Florianópolis Fortaleza Goiânia Joinville Londrina Digital offices Passo Fundo São José do Rio Preto Vitória Manaus Porto Alegre Recife Ribeirão Preto Rio de Janeiro Salvador São Carlos São José dos Campos São Paulo (head office)1 Uberlândia 1The Morumbi unit, in São Paulo, will be maintained to allocate the Financial Services areas (Audit G2 and Tax Financial Services). 6,320 clients throughout Brazil (public, private and social organizations) R$ 2 billion in revenue BAAGA KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 11 о#12Presentation KPMG Governance People Planet Prosperity Material topics in 2022 KPMG's material topics in Brazil are those classified as the most relevant due to their impact on our stakeholders and society in general. In FY2022, we considered as material the same topics identified in the materiality analysis conducted in FY2021, based on consultation with our priority stakeholders (internal and external), on social issues identified by the leadership as most important in connection with our business and on topics defined by KPMG Global (Our Impact Plan). Materiality survey The materiality analysis of KPMG Brazil carried out in FY2021 had four stages: identification of the Firm's stakeholders; selection of priority stakeholders for the materiality survey (civil society, suppliers, educational institutions, clients, employees and third parties); consultation with priority stakeholders through interviews and questionnaires; and identification of material topics and their subtopics, based on the responses received and its connection with the Firm's global themes. Insigh eoportunidades Topics identified as material by KPMG in Brazil (FY2021 and FY2022) 1. Ethical commitment 2. Purposeful governance 3. Quality of governance bodies 4. Stakeholder engagement 5. Dignity and equality 6. Health and well-being 7. Skills for future employability 8. Employment and wealth generation 9. Community vitality 10. Innovation for better products and services 11. Climate change 12. Loss of biodiversity 13. Water management KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 12#13Relevance to stakeholders KPMG E> Materiality Matrix Presentation KPMG Governance People Planet Prosperity ESG approach - Macro topic Environmental Compliance (third parties and suppliers) Considered in various topics in the next upper quadrant Biodiversity, energy, effluents and waste Considered in various topics in the next upper quadrant 1. Climate changes Own emissions Third-party emissions 2. Biodiversity loss 3. Water management 4. Dignity and equality Diversity, equal opportunities and nondiscrimination policies Inclusion, diversity and equality 5. Health and well-being Health and Safety 6. Skills for employability Training and education Professional education 7. Employment and value creation Support to startups and micro and small businesses Knowledge generation and transmission 8. Innovation of better products and services Strengthening internal processes against misinformation (such as greenwashing and others) 9. Community vitality Support to startups and to micro and small businesses 10. Governance with purpose Preparation of leaders for an inclusive and regenerative future 11. Quality in the governance structures Anticorruption Risk management and governance Professionalization of governance bodies 12. Stakeholder engagement Hotlines 13. Ethical commitment Anticorruption Hotlines Client privacy and security practices Unfair competition Modernization of the tax system Non-conflicting labor relations Financial participation in society organizations Freedom of association and collective bargaining Indirect economic impacts Relevance to the company Generation of employment for various social groups Socio-environmental assessment of suppliers and third parties ESG practice in the operation Solutions to large-scale problems - Macro topic Planned transition to an inclusive, low greenhouse gas emission, circular and regenerative economy - Macro topic Note: Leadership interviews topics Stakeholders' material topics Summary version of the Sustainability Report of KPMG Brazil 2022 13 о#14<3 Presentation KPMG Governance People Planet Prosperity Governance Putting our values at the heart of everything we do It is based on our values that, throughout our history, we have created trust in the market and in society, protecting the public interest, while we promote change for a better future for our professionals, clients and other stakeholders. In order to remain firm on this path, we always act driven by our purpose and our values, considering the economic, environmental and social impacts of our activities. We also aligned our financial and social performance with the concept of Stakeholder Capitalism and other public commitments focused on sustainable development, in addition to maintaining a robust governance structure, which conducts and oversees all our activities. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 C 14#15SHSHA Presentation KPMG Governance People Planet Prosperity Integrity Excellence Courage Together For Better Fazemos o que è certo. Aprendemos e nos aprimoramos sempre Pensamos e agimos de maneira arrojada. Respeitamos uns aos outros e nos fortalecemos com nossas diferencas Fazemos o que realmente importa. • Purposeful business Always act with a clear purpose r ores OS Our values Our purpose "Inspire confidence. Empower Change" is the reason why KPMG exists and must guide all our strategies and decisions. Our values reflect who we are and what we believe. They guide our day-to-day behavior, informing how we act, the decisions we make, how we work with each other and with our clients, as well as how we interact with all of our stakeholders. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 Moia KPMG Integrity We do what is right Excellence We never stop learning and improving Courage We think and act boldly Together We respect each other and draw strength from our differences For Better We do what really matters 15#16E> Presentation KPMG Governance | 299 People Planet Prosperity Governance Structure KPMGI has a structure to guide and oversee the activities of member firms. Our local governance structure adheres to the same standards, adding our own bodies for management coordination and oversight, in compliance with Brazilian laws. The annual strategic planning is the responsibility of the Chairperson and the Executive Committee of KPMG Brazil. Based on this strategy, other bodies assume responsibility for assessing and overseeing specific topics: O Impacts on the economy: Finance, ESG and Risk Subcommittees. Impacts on the environment: Executive, ESG and Risk Subcommittees. Impacts on people: Inclusion and Diversity, ESG and Risk Subcommittees. Partners Attend quarterly meetings for strategic alignment and report on results, in addition to statutory annual meetings to approve reports and discuss other business-related subjects. Chairperson Principal local executive, appointed by the other partners for a three-year term, renewable for two more terms, to promote leadership rotations and encourage partners to join top management, maintaining the succession process active. As part of the career development process, outstanding professionals become partners at KPMG and can apply as candidates for chair, provided they meet the requirements. Executive Committee It is responsible for annual strategic planning consistent with the global strategy - as well as for the oversight and overall direction of activities. It is composed of the chairperson and up to eight partners appointed by the chairperson, usually the heads of the relevant business practices. As an executive body with both management and strategic definition functions, its standing composition includes no independent members (non-executives). The Executive Committee is supported by the General Meeting in discussing and approving strategic and management guidance. It has eight subcommittees. عم 30 Finance Subcommittee Responsible for the financial management of the Organization, including investments and short and long- term cash flow management. Partners' Rights Subcommittee Organized on an ad hoc basis in case a partner feels that his/her rights have not been respected. It is composed of four partners, two of them from the Executive Committee. Operations Subcommittee Comprised of the chairperson, the Audit, Tax and Advisory heads, the COO and the head of Markets. It operates in the routine conduct of business, considering the achievement of the goals set in the strategic plan. Inclusion and Diversity Subcommittee Prepares, approves and monitors the strategic plan that encompasses our four operating pillars (empowerment of women, LGBTI+, race/ethnicity and people with disabilities), so that we advance in the inclusion and diversity issues, inside and outside KPMG. Compensation Subcommittee Addresses the rules for the participation of partners in the Organization's results. It consists of three members of the Executive Committee. Human Capital Subcommittee Takes care of renewing strategies for attracting, developing, allocating, recognizing and retaining talents. It is composed of partners from the business area and by the partner from the People, Performance & Culture department. Innovation and Enterprise Solution Subcommittee Catalyzes, analyses, debates and approves innovation ideas presented by partners regarding KPMG Brazil's operational issues. Approved proposals are evaluated by the Executive Committee. Risk Subcommittee Oversees the Firm's risk management process, including strategic risks. It comprises three standing members - chairperson, risk manager and legal counsel - and three rotating members appointed by the Executive Committee. ESG Subcommittee Responsible for integrating the ESG agenda into the various solutions offered to our clients, as well as guide and strengthen the Firm's strategic decisions, always aligned with the global ESG strategy. It is composed of the members of the Executive Committee and the other partners who lead the service lines. Disciplinary Subcommittee Oversees the Firm's disciplinary action process. It is composed of six standing members - chairman, risk manager, heads of Audit, Advisory and Tax and partner responsible for partner's matters. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 16 о#17E> Value creation Inputs IDZ KPMG Public trust Presentation KPMG Governance People Planet Prosperity Skills & expertise People Quality controls Clients Innovation and Technology Financial Outputs X Click here to close all. B B Click on the buttons to find out more Business model Profits & value criation Assurance & Advisory Global network Technology & innovation Thought leadership In everything we do, we are committed to inspiring trust and empowering change • Increased public trust and better relationships with key stakeholders • • Continued business growth and higher levels of client satisfaction • • Become an even more digital enterprise - offering greater efficiency and more insights for customers • Greater confidence in financial markets and corporate reporting Creation of skilled labor and with greater employability Better business decision-making between the companies Higher operating revenue and profit • Greater efficiency, innovation and secure use of data Contribution to continued economic growth Benefits to society QUALITY EDUCATION ARABLE AND 10 REDUCED 12 RESPONIBLE GOOD HEALTH DER INEQUALITIES 10 REMED AND WELL-BOM EQUALITY TUNEQUALITIES AND PRODUCTION Greater confidence in financial markets and corporate reporting • Creation of skilled labor and with greater employability LOOD HEALTH 12 RESPONSIBLE AND WELL-BEING CONSUMPDEN AND PRODUCTION 13 CUMATE Better business decision- making between the companies DECENT WORK AND ECONOMIC GROWTH M • Greater efficiency, innovation and secure use of data DECENT WORK AND ECONOMIC GROWTH M Contribution to continued economic growth Summary version of the Sustainability Report of KPMG Brazil 2022 17 о#18Presentation KPMG Governance People Planet Prosperity Public commitments In addition to endorsing the global commitments undertaken by KPMG International, we are signatories to several national initiatives, aligned with our values, to demonstrate our commitment to a more inclusive and prosperous future for all. KPMGI commitments we endorse Development and Environment • UN Global Compact • UN Sustainable Development Goals • The Carbon Price Communiqué • World Business Council for Sustainable Development • Climate Disclosure Standards Board • Paris Pledge | COP 21 • The Carbon Call Diversity • Women's Empowerment Principles - UN Women • Women Corporate Directors (WCD) Human Rights Guiding Principles on Business and Human Rights Ethics and Integrity Partnership Against Corruption Initiative/World Economic Forum Commitments signed by KPMG Brazil Development and environment • Global Compact Brazil Network Diversity • HeforShe - UN Women • Fórum de Empresas e Direitos LGBTI+ • Iniciativa Empresarial pela Igualdade Racial • Coalizão Empresarial pelo fim da violência contra mulheres e meninas • Movimento Mulher 360 Human rights • Ethos Human Rights KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 18#19> Presentation KPMG Governance People Planet Prosperity Act transparently with integrity and accountability press m Vindo... elf Store 2 ague proprio ck-out 3 Aproveite Deguste do sabor da praticidade • Act legally, ethically and in the public interest Ethics and integrity are the pillars that keep us as one of the most reliable firms in our segment for the market, our clients, our professionals, our business partners, governments and regulatory bodies, the press and the communities in which we operate. Supported by a robust set of principles, policies and processes, the culture of integrity permeates the entire KPMG network, converting our values into ethical actions and behaviors on a daily basis, from leadership to our teams. This involves communicating transparently, practicing zero tolerance for corruption and bribery, choose clients in line with our principles and ensure our independence. Oversight of socioeconomic compliance • Policy commitments aligned with KPMG Global • Global Code of Conduct • Formal Enterprise Risk Management (ERM) process Monitoring of socioeconomic compliance · Ethical communication and marketing • Channel for reporting about our behavior (KPMG Hotline or Direct Line) Trainings • Client privacy protection · Privacy Program Anti-corruption system of KPMG Brazil • Quality Compliance Evaluation Program (KQCE) . Trainings • Contracts • Code of Conduct Communication to business partners • Control of unfair competition, trust and monopoly practices Prohibition of contributions to political parties • Different channels for reporting on corruption KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 19#20KPMG Presentation KPMG Governance People Planet Prosperity . Human Rights Respecting human rights We have a public commitment to respect human rights, expressed in the International Business and Human Rights Statement of KPMG Global organization. This statement, in line with the UN Guiding Principles on Business and Human Rights, reinforces our longstanding support for the UN Global Compact. Thus, human rights permeate the due diligence procedures included in KPMG's global risk and quality management and people and culture policies. At KPMG Brazil, we maintain alignment with this global commitment, following the guidelines described in the Global Code of Conduct, in the KPMG Contractors Code of Conduct, in the Global Quality & Risk Management Manual and in the KPMG Integrity Policy. 20 Summary version of the Sustainability Report of KPMG Brazil 2022#21E> Presentation KPMG Governance People Planet Prosperity People • Creating a caring, inclusive, Purpose-led and Values-driven culture for our people Taking care of our professionals and promoting their continuous development is fundamental so that we can put into practice our agenda of change and transformation towards a more prosperous and inclusive future for all. Therefore, in KPMG Brazil we invest in maintaining a work environment that values the diversity, health, well-being and confidence of our people, in addition to offering opportunities for everyone to improve their skills, expand their knowledge and grow in their careers, serving our clients with ever-increasing excellence. We also make sure we listen to our teams' perceptions and points of view in order to move even further in that direction. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 21 о#22Presentation KPMG Governance People Planet Prosperity Inclusion, diversity and equity (IDE) • Have an inclusive culture built on trust Promoting respect and empathy has been our approach to providing a welcoming, safe and discrimination-free environment, which favors the plurality of opinions and guarantees the rights of all people, allowing each one the right to exist and be unique: Come As You Are. Fostering Inclusion, Diversity and Equity allows us to do what is right, creating the conditions for all our professionals to become their best versions and enjoy recognition and prosperity. Our Inclusion, Diversity & Equity Committee (CIDE) values respect for all people and didactically bases its goals and action plans on five pillars, four with themes: KNOW (gender), Voices (LGBTQI+), Buddies (people with disabilities) and Ebony (race and ethnicity) and a pillar of Synergy to work on both intersectionality and themes not embraced by the other pillars. Each pillar is led and builds its actions through volunteer leaders, always with the participation of representatives of the groups that empower, to guarantee a place of speech (representativeness), effective actions and positive impact, which materialize the protagonist attitude that KPMG decided to embrace in the Inclusion, Diversity & Equity topic not only within the Firm, but before the market and society. TRANSFORMAR 0 O PRECONCEITO EM RESPEITO KPMG 22 Summary version of the Sustainability Report of KPMG Brazil 2022 KPMG#23لما Our diversity profile Presentation KPMG Governance People Planet Prosperity 5,990 professionals +21% FY2021 By level of education By age group 3,476 up to 30 years-old 104 67 37 outsourced* women men * Outsourced workers assigned to infrastructure support services. KPMG contracts companies that supply labor, with employees under the CLT regime. 98% 5,847 Higher and University Education By gender 2,382 between 31 and 50 years-old 2% 50% 50% 132 over 51 years-old 143 Primary and Secondary Education Women men Minority groups 1% People with disabilities 28% Black* *Includes blacks and browns, according to the Brazilian Institute of Geography and Statistics (IBGE). 1% Foreigners KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 23 23#24Os valores SAIDA Presentation KPMG Governance People Planet Prosperity Excelle Courage For B • Foster an educated and empathetic workforce To serve our customers with excellence, we focus on attracting and retaining the best talents. With this objective, we invest in the development of our professionals starting from the selection processes and offer several opportunities for career growth. Promotions In recognition of their dedication, effort and engagement, 39.8% of our professionals were promoted in 2022. Professionals promoted Trainee program Called KPMG Young Talents, our trainee program offers opportunities for university students from different courses to work throughout Brazil. Considered one of the most attractive in the market, its objective is to hire the best talents, always considering a focus on diversity. Position Men Women Total FY2022 Total FY2021 Total FY2020 Staff 996 1,092 2,088 1,914 2,004 Staff to manager 76 84 160 195 121 Manager to senior manager 50 43 93 130 86 Senior Manager to partner 21 18 39 61 40 Total 1,143 1,237 2,380 2,300 2,251 Trainee program Trainees Number of candidates FY2022 51,806 FY2021 38,960 FY2020 43,000 Number of hires 1,437 592 248 Candidate per job opening 36 66 173 Note: promotions carried out in FY2022 were defined according to certain criteria, such as performance review, length of service, length of experience in the function, in addition to the budget foreseen in the area. These criteria may differ from year to year, hence there are variations. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 24 24#25Presentation KPMG Governance People Planet Prosperity • Defend equal opportunities Performance review The performance reviews define promotions and salary progression at KPMG Brazil. Total number of professionals who received formal performance review and Percentage of professionals who received regular performance and career development oversight* reviews Men Women Total Men Women WW Trainees 57 57 57 114 86% 85% 86% Staff 1,349 1,347 2,696 98% 98% 98% Technical Managers 505 360 865 98% 98% 98% Partners 314 90 404 93% 94% 93% Trainees 0 6 6 0% 0% 0% Staff 201 467 668 94% 98% 97% Administrative Managers 42 97 139 98% 98% 98% Partners 57 30 87 97% 91% 95% Total 4,979 97% Note: *In FY2022, the performance review was not considered mandatory for professionals who joined KPMG after May 1st, 2022 and who returned from leave for more than six months after that date. It was also not required from professionals with a fixed-term employment contract, interns and young apprentices. @ill 97% of our professionals received performance and career development reviews in 2022 KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 25#26Presentation KPMG Governance People Planet Prosperity Ratio of base salary of women to men* Category FY2022 FY2021 Technical Administrative Technical Administrative Interns 1.00 1.00 1.00 1.00 Trainees 1.00 1.00 1.00 1.00 Staff 0.93 0.91 1.02 0.93 Managers 0.93 0.93 0.98 0.93 Partners 0.96 0.90 0.91 0.98 Average 0.94 0.94 0.99 0.94 Note: *Uses the average of the base salary of each category, by gender, and considers the woman's salary/ man's salary ratio. E Examples for interpreting the 2022 data: Technical Team: • Interns: 1.00 - means that the base salary of women is 100% of the base salary of men, that is, the same. • Staff: 0.93 means that the base salary of women is 93% of the base salary of men, that is, it is 7% lower. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 26#27Presentation KPMG Governance People Planet Prosperity • Health and well-being Protect the health of our people-both physically and mentally- and enable them to be effective and productive Health and safety at work Occupational risks at KPMG Brazil are managed by the Safety Labor and Occupational Health area through the health management system of the Health and Safety service provider (SOC). Additionally, all of our offices use the risk management program (PGR-NR01) for assessment, risk classification and control measures. Other health actions #gestação&saúde Program: KPMG pregnant women program for beneficiaries and dependents with exemption from co-payment for prenatal care and for newborns up to 1 year old. Dr. KPMG 0800: 24-hour service and medical appointments via videoconference. Nutritional coaching: guidance on adopting better eating habits and qualitative diet choices for a healthier, balanced diet, available at Dr. KPMG 0800 Sports coaching: monitoring by specialists in physical conditioning for guidance in sports practice and the adoption of healthier habits, available at Dr. KPMG 0800. 2nd medical opinion: assessment by a medical team with national and international experience to review diagnoses and treatments, answer questions and offer alternatives and new recommendations, available at Dr. KPMG 0800. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 27 27#28> Presentation KPMG Governance People Planet Prosperity Benefits* As a way of rewarding our professionals for the quality of their work and engagement, we offer more than 20 benefits. The main benefits are: Parental leave KPMG Brazil is part of the Empresa Cidadã (Citizen Company) program, which grants six months of maternity leave and 20 days of paternity leave to professionals. • Gym • Medical assistance • Odontalgic assistance • Childcare assistance (for female professionals and male employees who have sole custody of the child) Wedding corporate gift • • Birth corporate gift O Check-up (for partners and partners-directors) • Parking • Incentive to undergraduate and graduate courses (managers and senior managers) •Incentive to language courses • Financial aid for professionals with fluency in English • Kfleet (vehicles for managers and senior managers) • Private pension • Life insurance • Class association subsidy • Food ticket • Meal ticket O Transportation ticket • Gift voucher Return Rate Total number of employees who took maternity/paternity leave who took maternity/paternity leave Retention Rate FY2022 FY2021 Women 140 Men 62 Women 123 Men 56 Total number of employees who 96 61 64 51 returned from leave. Total number of employees who should return 102 62 62 67 ㄓˊ 54 Return to work rate of employees 94% 98% 96% 94% Women Men Women Men Total number of employees who returned from leave in 2021 64 51 63 64 Total number of employees retained 12 months after returning from leave Retention rate 46 36 48 46 72% 71% 76% 72% Note: the calculation of the retention rate is always done for the previous year, to project the 12 months and verify the professionals who remained in the Firm for 1 year. All CLT professionals at KPMG in Brazil are entitled to parental leave. • Gift on Children's Day** Notes * Benefits may vary by category/function. • KDSC professionals are not eligible for benefits related to education: undergraduate; postgraduate studies; languages; fluency additional; class association subsidy. • For parking, categories from supervisor to partner are eligible. In the Rio de Janeiro office, only starting from manager. ** For all children, up to 10 years old, of professionals under the CLT regime. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 28#29Presentation KPMG Governance People Planet Prosperity • Continuous learning Develop a continuous learning culture In order to be able to exceptionally develop our talents and always deliver the best, be prepared to deal with market uncertainties and enhance the attractiveness of our brand, KPMG Brazil maintains an environment of continuous learning. Training in 2022 Average hours of training per year, per employee - Overall Operation Técnico Category Total Total hours attended Average Trainees 1,361 183,559 135 Staff 2,278 255,388 112 Managers 794 65,798 83 Partners 409 29,662 73 Technical Subtotal 4,842 534,408 110 Administrativo Interns 3 60 20 Trainees 3 152 51 Staff 892 50,1670 56 Managers 141 9,019 64 Partners 89 4,823 54 Admin. Subtotal 1,128 64,223 57 Total 5,970 598,631 100 Note: in FY2022, 20 professionals (7 men and 13 women) did not undergo training due to leave. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 R$ 16.7 million Investments in learning and development 29#30<3 Presentation KPMG Governance People Planet Prosperity Planet • Reducing our impact on the environment to build a more sustainable and resilient future The planet's natural resources are being pressured into an increasingly alarming pace, with significant impacts on the economies, development and well-being of urban and rural populations. Therefore, it is urgent and necessary for companies, governments and society to adopt practices that ensure a transition to a low-carbon, regenerative, circular and inclusive economy. In addition to implementing practices to reduce the use of natural resources and waste generation, in order to reduce our environmental impact, we are committed to zero our net emissions of carbon by 2030 (base year 2019) and analyze ways of dealing with climate changes, water pollution, deforestation and the loss of biodiversity in general and related to the impacts of our projects and activities. We also seek to support our clients in transforming their businesses and supply chains to minimize their environmental impacts and integrate climate risk into corporate strategies. KPMG 30 Summary version of the Sustainability Report of KPMG Brazil 2022#31KPMG Presentation KPMG Governance People Planet Prosperity · Decarbonization • Achieve net-zero carbon emissions by 2030 Volunta KPMG has recognized its role in the transition to an economy with low emissions of gases that cause the greenhouse effect. Greenhouse gas (GHG) emissions in Brazil Since 2014, we have neutralized emissions from our operations in Brazil through the purchase of carbon credits in the voluntary market. Throughout 2022, we acquired standard VCS (Voluntary Carbon Standard) carbon credits from a Brazilian forestry project in the voluntary market to neutralize the 2021 base year inventory. Also in 2022, KPMG Brazil started to report its inventory in the Public Registry of emissions of the Brazilian GHG Protocol Program (base year 2021), with the objective of obtaining the gold seal (inventory verified by a third party) - a process that will continue in progress in 2023 (for base year 2022). pum Summary version of the Sustainability Report of KPMG Brazil 2022 31#32Presentation KPMG Governance People Planet Prosperity GREENHOUSE GAS INVENTORY - KPMG Brazil Category Mobile combustion Detailing AC2022 AC2021 Representativeness Variation Observations Leased fleet (operational control): business travel (KFleet benefit) paid by KPMG 25.55 4.39 0.00% Stationary combustion Diesel consumption in generators in São Paulo 0.73 0.99 0.00% -27% Fugitive emissions Total Scope 1 (tCO2e) Electricity GRID (location approach) Fire extinguisher refills and refrigerant gas consumption 6.36 0.39 32.63 5.77 0.00% 0.01% 1,548% 169% Energy consumption of all offices in Brazil (Grid + generators) 117.46 213.77 0.63% -45% Electricity Renewable (approach by purchase choice) Total Scope 2 (tCO2e) Business travel (land) Business travel (air) Hotel accommodation Upstream transportation and distribution Purchased goods and services Total Scope 3 (tCO2e) Montreal Protocol: HCFC 22 (tCO2e) Air conditioning Consumption of solar renewable energy in the BH office and acquisition of I-RECS in the other offices 185.82 0.00% 92% Return of travelling after pandemic The diesel oil consumed in the generators in the Verbo Divino building started to be controlled by the condominium after Sep/22, thus the emissions were reallocated to Scope 2 Recharge of R410 in air conditioners due to maintenance and return to activities Despite the general electricity consumption having increased, the GRID emission factor decreased in 2022, with greater use of renewable sources in Brazil's energy matrix. -100% 100% of offices with traced electricity through IRECs. 117.46 213.77 0,63% 45% Travel by own car, Uber/taxi and rental 1,106.96 758.52 4,9% 21.7% Return of travelling after pandemic cars National and international 1,229.18 280.64 National and international 344.02 47.80 6.5% 1.84% 338% Return of travelling after pandemic 620% Return of travelling after pandemic Transport of material (road and air) over longer distances (usually between branches) 12.18 7.35 0.1% 66% 14 categories of goods and services purchased by KPMG 16,294.22 5,440.43 18,986.56 6,543.74 86% 99.29% 200% 188% Increased use of goods and services after the pandemic, with a return to on-site activities. 19.36 Notes: TOTAL EMISSIONS (tCO2e) 19,136.65 6,754.28 Total number of employees TOTAL PER CAPITA (tCO2e/nr of employees) 5,976 3.20 4,806 1.41 128% • •The gases included in the report were: CO2, CH4, N2O, R410a and R22. Biogenic emissions totaled 6.59 tCOe in Scope 1 and 269.97 in Scope 3. • Emissions are calculated for the calendar year 2022, according to the reporting rules of the Brazil GHG Protocol Program. •Adopted methodologies and calculation tools: Brazil Program - GHG Protocol v.2023; average price of gasoline - ANP-2022 (historical data); Defra Conversion factors 2022 full set (for advanced users) and QUANTIS - GHG Protocol. •CY = Calendar year • A calculation error was identified in the 2021 inventory in the Scope 3 upstream transportation and distribution category and, consequently, in the total Scope 3 emissions, total Firm emissions and total per capita. Therefore, the data for 2021 are different from what was published in the previous report. •The approach for consolidating emissions was "Operational Control" KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 32#33> Presentation KPMG Governance People Planet Prosperity Eco-effieciency targets To inspire the adoption of more sustainable habits at KPMG Brazil and in the personal lives of our professionals, we have established local eco-efficiency targets, which involve reducing the number of prints and the consumption of paper, plastic cups, electricity and water. Item Variation FY2022 x FY2021 Disposable plastic cups (un.) 0 -100.0% Paper cups 274,350 169% Climate risk Paper (sheets) 386,500 18% Water (m³) Electricity (Kwh) 7,242 111% 2,501,613 Prints (sheets) 811,712 -48% 33% ⚫ Give financial markets, clients and our leaders clear, comprehensive, high quality information on the impacts of climate change Note: The target for the year 2022 was to maintain consumption from the previous year. KPMG Integrity Excellence Courage Together For Better KPMG International reviewed its approach and performance in relation to climate change. Progress is presented annually to the Organization's global Board. Our ESG professionals are also conducting a top-level physical risk assessment at most KPMG member firm offices and at our real estate assets around the world to support the development of an action plan. In addition, KPMG reports the combined performance of member firms globally to CDP. In 2022, we maintained the grade B, indicating coordinated action on climate issues. KPMG International also plays an active role in the Taskforce for Climate-related Financial Disclosure (TCFD) and we have created a global climate change resource center with tools and insights to help our clients understand how climate-related risks and strategic decisions can affect their business. Summary version of the Sustainability Report of KPMG Brazil 2022 33#34KPMG untariado Presentation KPMG Governance People Planet Prosperity Nature and biodiversity • Understand and improve our impact on nature and biodiversity KPMG International has joined the Taskforce on Nature-related Financial Disclosures (TNFD) aiming to contributing to the development of a risk management disclosure framework, to be made available to financial institutions, asset managers, insurance providers and organizations. We also maintain a global working group to develop the Organization's circular economy strategy, to be adopted by member firms around the world. Furthermore, KPMG Brazil is one of the developers and partner of the Digital Panel Mov+Água, an initiative of the UN Global Compact in the country, in actions in favor of SDG 6. It is a platform that centralizes public data on the basins, aquifers and reservoirs by Brazilian state, their quality and use by the population, industry and agribusiness, especially for companies to understand how critical the issue is and understand their share of responsibility for water use. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 34#35KPMG E> Presentation KPMG Governance People Planet Prosperity Prosperity • Conduct business practices based on purpose and good corporate citizenship Our purpose allows us to create deeper connections with the people and communities we interact with. We have a legacy of trust and protection of the public interest, and we are focused on the issues that matter most to our customers and stakeholders. In Brazil, with almost 6,000 people working in 14 states and the Federal District, we recognize our role and responsibility in building a better world and engaging our community of professionals to be agents of positive change in the country. Thus, the services we provide not only help the companies and organizations we serve, but also promote a broader economic growth and the prosperity of society as a whole. We generate wealth in different ways: strengthening our clients' businesses with deep industry knowledge, innovative solutions and using the best resources of our global network of member firms, regardless of which country they are located; creating direct jobs in our offices across the country; disseminating knowledge to the market and society; and promoting innovation through significant investments in our digital transformation. And, as we grow, we increase our ability to strengthen the communities where we operate, by supporting social impact projects, with a focus on education. Summary version of the Sustainability Report of KPMG Brazil 2022 35 о#36Presentation KPMG Governance People Planet Prosperity Make a positive social and economic impact • Wealth generation Through the audit and tax areas, we collaborate for businesses to be conducted fairly and transparently. Through the advisory area, we help our clients to become more effective and resilient in the face of current and future challenges and opportunities. Our results in recent years have reflected our responsible attitude. In 2022, our revenue was R$ 2 billion, 17.6% higher than the previous cycle. KPMG 36 Summary version of the Sustainability Report of KPMG Brazil 2022#37Added Value Statement* Direct economic value created a) Revenues Economic value distributed b) Operational costs c) Employee wages and benefits d) Payment to capital providers Presentation KPMG Governance People Planet Prosperity 2022 (R$ thsnd.) 2,009,571 2021 (R$ thsnd.) 1,753,262 2020 (R$ thsnd.) 1,427,643 2,009,571 1,753,262 1,427,643 1,614,320 1,399,426 1,193,036 298,148 264,157 254,159 915,091 772,038 636,681 26,521 14,318 14,661 e) Payments to the government 369,975 348,912 284,917 f) Investments in the community 4,584 2,829 2,616 Voluntary contributions (including pro bono) to social, environmental and cultural projects 4,584 2,829 2,616 Contributions to social, environmental and cultural projects under Tax Incentive Laws** Accumulated economic value 395,251 353,835 237,223 *This information refers to the periods from January to December 2022, 2021 and 2020 and represents the operations of all independent companies operating under the name KPMG in Brazil. In accordance with current legislation, independent companies operating under the KPMG brand in Brazil are exempt from disclosure of balance sheets. **KPMG did not make contributions through Tax Incentive Laws. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 37#38• Employment 5,990* Presentation KPMG Governance People Planet Prosperity profissionais +21% FY2021** *Registered employees (CLT), partners, interns and temporary employees ** Due to the pandemic, in 2020 and 2021 there was a freeze on the hiring of trainees for the areas, mainly in Audit. As a result, hiring was concentrated in FY 21/22. Turnover TURNOVER Hires Terminations Turnover Office São Paulo 65% 68% 26% Rio de Janeiro 12% 11% 5% Other offices 23% 21% 9% Gender Male 52% 53% 21% Female 48% 47% 19% Age Up to 30 years old 75% 63% 28% Between 30 and 50 years old 24% 36% 11% Over 50 years old 0.6% 0.5% 0.2% Total 2022 Hire Rate Termination Rate 56% 24% Turnover Rate 40% By employment relation 5,469 employees 504 3 interns hired under the CLT regulation partners (with no employment relation, assigned to infrastructure support services) By office in 3,858 São Paulo in Rio de 760 Janeiro 1,372 in the other cities By work schedule * The termination and turnover rates consider only voluntary terminations. Ser inovador transformeneto NG 14 temporary employees KPMG 5,908 full time 82 half time Summary version of the Sustainability Report of KPMG Brazil 2022 38#39Presentation KPMG Governance People Planet Prosperity KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 Innovation of better products and services • Innovation and technology At KPMG Brazil, we make integrated use of disruptive technologies and our vast experience in our clients' businesses and in the markets in which they operate to develop high-impact projects that combine management and innovation, supporting all stages of their digital transformation journey. In this sense, we have invested in three fronts: 1. Technology Consistent, cloud-based global platforms using artificial intelligence to boost the quality-of-service delivery and new business and services solutions geared to the needs of each client. 2. People Increase of the digital skills of KPMG's global workforce and expansion of talents in areas such as data science and digital architecture. 39#40Presentation KPMG Governance People Planet Prosperity 3. Innovation Expansion of the range of digital offerings and possible jobs supported by our diverse ecosystem of strategic alliances and our global innovation network. Innovation in Audit To raise the quality level and consistency of audits, constantly innovating is essential. Therefore, in the disruptive and hyper-competitive market in which we operate, our strategic choice has been to combine the best talent with the use of state-of-the-art technologies to deliver high-quality audits that achieve greater depth, agility and transparency in insights about risks reported to customers. • KPMG Clara • KPMG Chrono • KPMG Insurance Sector Routine • KPMG Bank Sector Routines • KPMG Funds Sector Routines • KPMG Cognitive • KPMG Confirmation • DataSnipper • KPMG Virtual Audit Room ⚫ KPMG Pricing Calculator ⚫ KPMG Intelligent Platform for Automation (IPA) Innovation in Tax We continued to accelerate our Tax Transformation initiative, focused on the innovation and digital transformation of the tax practice of KPMG and the market, with the best combination of people, processes, data and technology. • Tax Innovation Hub • Tax Transformation Assessments • Tax Data & Analytics • Data lakes for tax • Intelligent automation and other technologies (OCR and tax rule checking via APIs) • Tax Solutions, in Recof and Recof-Sped • Tax Transformation Certification • Production of content in the form of webcasts, lives and podcasts Innovation in Advisory Key resources we have added to our traditional capabilities include the full spectrum of solutions recognized by analysts aimed at digital transformation -including cybersecurity - as well as the advanced use of Al and intelligent automation. • Cognitive solutions • Procurement . Legal • M&A Platform • Lighthouse Digital Platforms • SaaS » KPMG Watch » KPMG Upright (Ethic line) » Growth Deck » KPMG Regulatory Insight Room » KPMG Lean Strategy • Enablers » Harvest » Crop Monitoring » Single Validator » Documental Securitization KPMG >> FRM Assets » FRM Assets Solvency » HCA Human Capital Leap » KPMG Closing Monitor » KPMG SCF (Supply Chain Finance) » KPMG Risk, Audit & SOX Tool » Digital Maturity Assessment » TAV » Collect » Billing Portal » GFB » FPI » OTTO KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 40#41Presentation KPMG Governance People Planet Prosperity • Community and social vitality Support education and lifelong learning in our communities Vartarson Focus on education KPMG International supports the UN SDGs and has defined that, globally, our approach to corporate citizenship must prioritize SDG #4/Quality Education. Lifelong Learning is adopted as a strategy to break the cycle of poverty. Encouraging education in all interactions we establish with our stakeholders is, therefore, the engine of empowerment and change. When we look at the community, it is converted into direct investment in initiatives that encourage learning, pro bono services/compensation* for non-profit organizations, mentoring and mobilization campaigns and corporate volunteering. We have a challenging global goal of empowering 10 million vulnerable youth through education and skills development for labor and entrepreneurship by 2030. Local investment in community impact projects in FY2022 R$ 2.5 million in direct investments 69% in education projects 31% in pro bono/compensation work*, focused on education, to which 4,014 hours were dedicated R$ 2 million in pro bono/compensation work* for organizations with cultural and industry promotion purposes Participation of professionals, 2,766 who dedicated 12,169 hours to our corporate volunteer programs KPMG *These works are submitted to KPMG's standard procedures for client acceptance/continuity and developed with the same methodology, quality and independence offered to other clients. The amount referring to the services is paid by Corporate Citizenship or Marketing to the area that provided them. Each beneficiary institution offers a benefit for the services received. Summary version of the Sustainability Report of KPMG Brazil 2022 41 11#42Presentation KPMG Governance People Planet Prosperity Our relationship with clients and the market The center of our business is our clients. For this reason, we seek to be innovative, to be where the customer needs us and to guarantee the quality of our deliveries and our engagement in order to always offer the best service to our clients. This includes developing an increasingly diverse and comprehensive portfolio of solutions that holistically combine our business expertise with the new technologies that emerge every day. In this way, we contribute to transforming their operations and improving their performance. 6,302 clients in FY2022 1% more than the previous cycle Client Satisfaction Satisfaction survey 1,584 surveys sent 497 surveys answered 31% return rate of responding clients are satisfied 84% with our work in aspects such as relationship, technical knowledge and service quality Shared Knowledge In addition to offering excellent services to our clients, we seek to contribute to qualifying the debate on complex issues that we deal with in the business world, producing knowledge for society as a whole. To this end, we make available to our stakeholders in Brazil the wide range of information built up by KPMG network in our day-to-day operations. Some of the strategies we use to share this knowledge are collaborations with the press, dissemination of research and studies, participation in debates, sponsorship and promotion of events. Eventos em 2022 397 own and sponsored events 12% external 11% internal 77% other types 56,178 participants R$ 3,8 MM in events KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 42#43ht > Presentation KPMG Governance People Planet Prosperity Publications released KPMG South America Cluster App FY2022 2022 2021 2020 Total publications by area 177 175 93 1.673 3,538 Presence in the press 30,092 mentions 15,476 published materials 904 articles published entries made in the year professionals 14.047 Radio accesses 586 texts 67 videos 79 19 podcasts registered (total) 35.588 accesses 127,426 registered users (total) 813,494 accesses KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 43#44Presentation KPMG Governance People Planet Prosperity Audit Committee Institute (ACI) Forum for disseminating good corporate governance practices, political-economic, corporate, legal and tax trends that are decisive for business. In Brazil, the ACI has 727 members, who meet in regular events and have access to studies and benchmarking carried out by KPMG. 9 ACI meetings in Brazil 791 participants Our relationship with suppliers Our suppliers are classified according to the impact they can have on our operations, ranging from business-critical services, such as full-time resident labor in our offices, to suppliers of general services and products. Low impact In case of interruption, the supplier can be easily replaced (high supply). General services and products. Medium impact In case of interruption, there is a certain complexity in the replacement (average supply). Business support services/ products, which can be used on a large scale, but that do not present risk. High impact In case of interruption, there is high complexity in replacement (low supply or lengthy process). Business- critical services, used on a large scale, that can affect essential operations, reputation, brand value or the well- being of our professionals. KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 44#45Presentation KPMG Governance People Planet Prosperity Contributors to this report The preparation of this report was only possible with the participation of many people. Therefore, we thank everyone involved in providing the data reported here, from all departments of the Firm, as well as all the reviewers and heads of KPMG's administrative areas who contributed with information, criticisms and suggestions to produce this document. Channel for information about this report Contact information Nelmara Arbex Lead Partner at KPMG Advisory - Environmental, Social & Governance (ESG) Email: [email protected] Gabriela Amaral Consultant at KPMG Advisory - Environmental, Social & Governance (ESG) Email: [email protected] Kin Honda Partner Director at KPMG Advisory - Environmental, Social & Governance (ESG) Email: [email protected] Gabriel Zarro Assistant at KPMG Advisory - Environmental, Social & Governance (ESG) Email: [email protected] Danilo Vieira Senior Manager at KPMG Advisory - Environmental, Social & Governance (ESG) Email: [email protected] Eliane Momesso Senior Manager - Corporate Citizenship, Head KPMG: Our Impact Plan - Brazil Email: [email protected] KPMG Summary version of the Sustainability Report of KPMG Brazil 2022 45#46KPMG kpmg.com.br in f O о /kpmgbrasil © 2023 KPMG Auditores Independentes, a Brazilian limited liability company and a member firm of KPMG global Organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global Organization. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or in the future. No one should act on such information without qualified and appropriate professional advice after a thorough examination of the particular situation.