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Investor Presentaiton

E> 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
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