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Presentation 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

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