Impact measurement and management (IMM) is critical to understanding whether an organisation is progressing towards its goals. We use recognised frameworks and tools to help clients:

• Develop sustainability-related metrics and targets
• Develop sustainability-related measurement, monitoring, and knowledge management systems 
  

We also help clients develop and refine their impact strategy through Theory of Change, data analytics, and impact learning.

KPMG IMPACT’s assurance services provide clients and their stakeholders with confidence in the quality of externally-reported, non-financial disclosures. We help:

• Embed good reporting practices
• Drive internal performance improvements
• Provide comfort over the effectiveness of internal controls, risk management processes, compliance with reporting standards and frameworks, and the appropriateness of key performance indicators used within the business.

Although an external reporting standard or framework is not required for assurance, they facilitate smooth reporting and assurance processes. We provide pre-assurance, limited or reasonable assurance opinions against the following frameworks and standards:

Climate Change & Sustainability

• The Task Force on Climate-related Financial Disclosures (TCFD) framework
• Greenhouse Gas Protocol (GHG Protocol) 
• ISAE Assurance on Greenhouse Gas Statements (ISAE 3410)
• International Standard for quantifying, monitoring and reporting of GHG reductions or removals (ISO 14064-6)
• International Standard for adaptation to climate change (ISO 14090)
• CDP (formerly known as the Climate Disclosure Project)
• Climate Disclosures Standards (CDSB)
• Sustainability Accounting Standards (SASB)
• Standard for Sustainable Procurement (ISO 20400) 
• Future-Fit Business Benchmark (FFBB)
  

Sustainable Finance and Responsible Investment

• Climate Bonds Initiative (CBI)
• Principles for Responsible Banking (PRB)
• Principles for Responsible Investment (PRI)
  

Better Business Reporting

• The International Integrated Reporting framework(<IR>)
• The Global Reporting Initiative (GRI) Standards.

Better Business Reporting (BBR) drives long-term thinking and enables concise, relevant and insightful understanding of an organisation, its performance, and long-term outlook. KPMG IMPACT combines deep local knowledge and industry expertise with leading international frameworks and standards to help clients effectively communicate their short, medium, and long-term Value Creation Model. Our BBR services are structured around the International Integrated Reporting (<IR>) Framework and Global Reporting Initiative (GRI) standards. Specific services include

• Development of reporting strategies and action plans based on gap analysis of current reporting, benchmarking against local and global peers, and insights into leading practice
• Development and articulation of Value Creation Models
• Selection of Key Performance Indicators
• Ongoing advice on reporting structure and content