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Investor Presentaiton

Presentation 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
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