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The role of listed companies in leading Singapore’s ESG - KPMG Singapore

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"link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", 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Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div> <!--MY ACCOUNT FLYOUT --> <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab&#x3D;communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", 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"topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You&#x27;ve been a member since" }, "siteSelector": { "title": "Experience KPMG Personalisation", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5"> <!-- Preloader : Start --> <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/sg/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/services.html"> Services </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component 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icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" 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v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script> <!-- LEGACY COMPATIBILITY COMPONENTS--> <!-- LEGACY NAV LIST ITEM --> <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script> <!-- LEGACY LOGOUT LINK --> <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script> <!-- LEGACY LEARN MORE TRIGGER --> <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script> <!-- SHARED COMPONENTS --> <!-- NAVBAR-TYPEAHEAD --> <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script> <!-- TypeAhead --> <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script> <!-- LOGO-IMAGE--> <script type="text/x-template" id="logo-image-component-template"> <!-- LINK --> <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" > <!-- LOGO IMAGE --> <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script> <!-- BLOGS_NAVBAR--> <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script> <!-- country-site-selector-search --> <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script> <!-- DESKTOP NAVBAR --> <script type="text/x-template" id="desktop-navbar-component-template"> <!-- DESKTOP NAVBAR --> <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" > <!-- NAVBAR BRAND --> <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image> <!--NAV LINKS--> <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav> <!-- NAVBAR ICON MENU --> <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script> <!-- DESKTOP NAVBAR PARTIALS --> <!-- DESKTOP NAVBAR PARTIALS --> <!-- NAVBAR-NAV --> <script type="text/x-template" id="interest-summary-component-template"> <!-- OUTER WRAPPER --> <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span> <!-- TEXT --> <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p> <!-- INTEREST SUMMARY IMAGE --> <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script> <!-- NAVBAR-NAV --> <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script> <!-- NAVBAR-ICON-MENU --> <script type="text/x-template" id="navbar-ikon-menu-component-template"> <!-- NAVBAR ICON NAVIGATION --> <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" > <!-- PROFILE ICON WITH NAVFLYOUT DROPDOWN --> <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown> <!-- SEARCH ICON WITH ANIMATED SEARCH BAR --> <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar> <!-- MAP-MARKER ICON WITH NAVFLYOUT DROPDOWN --> <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script> <!-- LEVEL 2 --> <!-- ICON TRIGGER WITH NAV FLYOUT DROPDOWN --> <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" > <!-- DROPDOWN TOGGLE --> <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button> <!-- CUSTOM FULL BLEED DROPDOWN MENU --> <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script> <!-- ICON TRIGGER WITH ANIMATED SEARCH BAR --> <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" > <!-- ANIMATED SEARCH BAR --> <animated-search-bar class="d-none"></animated-search-bar> <!-- ICON TRIGGER --> <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script> <!-- LEVEL 3 --> <!-- NAVBAR NAV LIST ITEM --> <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a> <!-- FLYOUT ON enter/HIDE ON enter --> <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script> <!-- NAV FLYOUT FULLBLEED --> <script type="text/x-template" id="nav-flyout-fullbleed-component-template"> <!-- FLYOUT OUTER CONTAINER --> <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" > <!-- FLYOUT INNER GRID --> <div class="container"> <!-- FLYOUT-CELLS CONTAINER --> <div class="row mx-auto px-0 justify-content-center"> <!-- CELL 1 --> <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell> <!-- CELL 2 --> <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell> <!-- CELL 3 --> <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script> <!-- ANIMATED SEARCH BAR --> <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" > <!-- SEARCH ICON --> <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span> <!-- SEARCH INPUT --> <navbar-typeahead></navbar-typeahead> <!-- CLOSE ICON --> <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script> <!-- LEVEL 4 --> <!-- NAV-FLYOUT CELL --> <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" > <!-- CARD LINK --> <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link> <!-- PROMOTIONAL --> <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional> <!-- INTEREST SUMMARY --> <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary> <!-- SITE-SELECTOR-LIST --> <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script> <!-- LEVEL 5 --> <script type="text/x-template" id="promotional-component-template"> <!-- OUTER WRAPPER --> <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2> <!-- TEXT --> <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p> <!-- PROMOTIONAL IMAGE --> <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" > <!-- LINKS --> <template v-for="(item, idx) in vm.links" v-if="item.label" > <!-- V-IF --> <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item> <!-- V-ELSE-IF --> <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link> <!-- V-ELSE--> <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template> <!-- VIEW ALL (MASTER) LINK --> <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" > <!-- LINK LABEL --> <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div> <!-- CARD TEXT CONTENT --> <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div> <!-- CARD TEXT CONTENT --> <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}"> <!-- AVAILABLE LANGUAGES LINK --> <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul> <!-- GLOBAL SITE LINK --> <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <!-- CARD HEADING --> <h3 class="card-title text-white" > {{ vm.title }} </h3> <!-- DESCRIPTION --> <div class="card-text text-white" > {{ vm.description }} </div> <!-- IMAGE --> <div class="sprite-card-img rounded-0"></div> </a> </script> <!-- MOBILE NAVBAR --> <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <!-- Navigation Backdrop for top animation cover--> <div class="navBackdrop bg-white"></div> <!-- LEFT SLIDE MENU --> <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu> <!-- LOGO IMAGE --> <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image> <!--PROFILE ICON--> <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div> <!-- USER PROFILE --> <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script> <!-- MOBILE SECONDARY NAV LIST --> <!-- RADIO-LABEL --> <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script> <!-- LINK LABEL WITH CHEVRON --> <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" > <!-- V-IF --> <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger> <!-- V-ELSE-IF --> <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> <!-- V-ELSE--> <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script> <!-- MOBILE-MENU-TOGGLE-AND-MENU--> <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" > <!-- SIDE MENU TOGGLER BUTTON --> <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger> <!-- SIDE MENU --> <!-- isMobile --> <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu> <!--static Backdrop--> <div class="mobile-menu-backdrop collapse"></div> </div> </script> <!-- MOBILE-NAV-SLIDE-MENU --> <script type="text/x-template" id="mobile-nav-slide-menu-component-template"> <!-- SLIDE MENU-CONTAINER --> <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" > <!-- MOBILE NAVIGATION LIST --> <ul class="list-unstyled mb-0 bg-gray-87"> <!-- SEARCH TAB --> <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li> <!-- TABS WITH TAB CONTENT --> <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs> <!-- MENU WITH SUB-LIST COLLAPSED --> <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list> <!-- MENU WITHOU SUB-LIST --> <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script> <!-- MOBILE-SLIDE-MENU-TOGGLE-TRIGGER --> <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script> <!-- MOBILE-NAV-MENU-TABS --> <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 "> <!-- COLLAPSE TRIGGERS --> <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers> <!-- MOBILE TABS --> <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script> <!-- MOBILE-NAV-TAB-MENU --> <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" > <!-- USER COLLAPSE --> <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" > <!-- LANGUAGE LOCALE SITES--> <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script> <!-- MOBILE-NAV-TAB-COLLAPSE-TRIGGERS --> <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" > <!--Local sites--> <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span> <!--Global sites--> <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script> <!-- MOBILE-NAV-TAB --> <script type="text/x-template" id="mobile-nav-tab-component-template"> <!-- USER COLLAPSE --> <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" > <!-- CONTENT SLOT --> <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-USER-PROFILE-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" > <!--LINK LIST--> <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-SEARCH-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script> <!-- MOBILE-NAV-LANGUAGE-LOCALE-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left"> <!-- LOCALE SITE --> <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <!-- COLLAPSE-CANCEL-TRIGGER --> <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script> <!-- MOBILE-NAV-SUB-LIST-GROUP --> <script type="text/x-template" id="mobile-nav-sub-list-group-component-template"> <!-- MOBILE-MENU NAVIGATION SUBLIST (COLLAPSE) --> <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" > <!-- SUB-LIST ITEM --> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item> <!-- CARD LINK ITEM for cell2--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li> <!-- CARD LINK ITEM for cell3--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li> <!-- VIEW-ALL ITEM --> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" > <!-- VIEW ALL (MASTER) LINK --> <span> <!-- LINK LABEL --> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template"> <!-- PRIMARY-MENU-LIST-ITEM + COLLAPSE TRIGGER --> <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" > <!-- MENU-LIST-ITEM --> <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} 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style="display:none;" class="gifBanner_Block slide_1" > --> <picture> <!--[if IE 9]> <video style="display: none;"><![endif]--> <source srcset="https://assets.kpmg.com/is/image/kpmg/aerial-shot-of-green-field:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/aerial-shot-of-green-field:cq5dam.web.1400.350" media="screen and (min-width: 641px) and (max-width: 9440px)"> <!--[if IE 9]></video><![endif]--> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/aerial-shot-of-green-field:cq5dam.web.1400.350" alt="purple blue waves"> </picture> </div> <div class="overlay-wrapper"> <div class="text-overlay"> <div class="banner-title"> <h1> <span class="line-clamp">The role of listed companies in leading Singapore’s ESG shift</span> </h1> </div> <p class="banner-description hidden-xs"> This article was first published in The Business Times on 24 Oct 2024 </p> </div> </div> <div class="banner-description visible-xs"> This article was first published in The Business Times on 24 Oct 2024 </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="horizontalstickyutilitybar parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-horizontalstickyutilitybar component "> <div class="h-utility-sticky-bar-wrapper"> <p class="title-wrap hidden"><span class="content-short-title line-clamp line-clamp-1"></span></p> <div class="inner-wrapper"> <div class="list-wrap"> <ul class="utility-list"> <li class="add-to-library"> <span class="libraryLimit-value">1000</span> <div class="module-addtolibrary component self-contained clearfix notaddtolibrarypromo" data-description="This article was first published in The Business Times on 24 Oct 2024" data-shortdescription="This article was first published in The Business Times on 24 Oct 2024" data-href="https://kpmg.com/sg/en/home/media/press-contributions/2024/10/the-role-of-listed-companies-in-leading-singapore-esg-shift.html" data-image="/is/image/kpmg/aerial-shot-of-green-field" data-title="The role of listed companies in leading Singapore’s ESG shift" data-article-type="Newsletter" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-haspopup="true"> <span class="icon-bookmark-no-circle"></span> <span class="btn-copy sr-only">Save this article to my library</span> </button> </div> </li> <li class="anchor-link"> <a href="#"> <span class="icon-menu-mobile-no-circle"></span> <span class="sr-only"></span> </a> </li> </ul> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="breadcrumb parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-breadcrumb component "> <ul id="breadCrumbNav"> <li><a href="/sg/en/home.html" data-title="Home">Home</a> <span>&#8250;</span> </li> <li><a href="/sg/en/home/media.html" data-title="Media">Media</a> <span>&#8250;</span> </li> <li><a href="/sg/en/home/media/press-contributions.html" data-title="Opinion editorials">Opinion editorials</a> <span>&#8250;</span> </li> <li class="currentPage">The role of listed companies in leading Singapore’s ESG shift</li> </ul> </section> </div> <div class="module-articledate component"> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-9 col-md-height"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p><em><strong>By Lee Sze Yeng, Managing Partner, KPMG in Singapore</strong></em></p> <p>&nbsp;</p> <p>AS CLIMATE reporting becomes increasingly critical, Singapore’s businesses are acutely aware of its ramifications. Historically, sustainability reporting has often been a reaction to stakeholder demands. However, with the growing focus on environmental, social, and governance (ESG) disclosures, the landscape is set for a transformation. The Singapore Exchange Regulation (SGX RegCo) will mandate Scope 1 and Scope 2 emissions reporting for listed companies starting from the 2025 financial year, marking a pivotal advancement in corporate accountability and sustainability. This regulatory shift not only reflects a growing recognition for comprehensive and transparent reporting, but also the need for an industry-wide move to align with global trends.</p> <p>This regulatory requirement presents not only a challenge, but also a strategic evolution for businesses. Listed companies, with their substantial resources, expertise, and extensive networks, are uniquely positioned to spearhead this transition. Their leadership is crucial, as they can play a leading role in establishing sustainability benchmarks for the entire market, guiding small and medium-sized enterprises (SMEs) that may struggle with the complexities of ESG disclosures. With their prior engagement in voluntary reporting efforts, listed firms are set to lead beyond mere compliance, inspiring a market-wide elevation of sustainability standards.</p> <p>While businesses in Singapore are increasingly focused on ESG reporting, ESG assurance needs to be prioritised alongside it as these aspects are interconnected. This assurance is pivotal in verifying the accuracy and reliability of ESG data, which is essential for transparency and stakeholder trust. Listed companies are well-placed to establish quality assurance practices due to their resources and expertise. They can define necessary controls and develop robust strategies to enhance the reliability of ESG information, ensuring that data collected is both comprehensive and credible.</p> <p>The strategic importance of listed companies in this shift cannot be overstated. Their credibility and influence are vital in shaping the best practices that will drive an industry-wide move towards sustainable development. By leading on ESG assurance, they provide a framework that SMEs can adopt, thereby elevating the overall standards across the business community.</p> <p>A pressing challenge remains: the reporting and verification of Scope 3 emissions, which can complicate decarbonisation if executed poorly. SGX RegCo plans to assess corporate readiness before rolling out a roadmap for Scope 3 emissions reporting. Here, listed companies with international experience in jurisdictions where Scope 3 reporting is mandatory can provide invaluable guidance and shape the local reporting landscape. Their role as mentors can help smaller firms, including those in the supply chain, navigate the reporting intricacies, thereby strengthening the overall reporting framework within Singapore.</p> <p>Listed companies also play a critical role in steering innovation and technology within the ESG shift. Their substantial resources allow them to invest in cutting-edge technologies, such as advanced data analytics and emissions tracking systems. For example, in large companies, data collection tools such as smart meters may be directly integrated into the company’s operating systems to enhance the accuracy of data reporting. The use of blockchain can also help to encrypt such data and at the same time offers a proper trail for added transparency and data integrity. Companies need to be aware that collecting ESG data does not only include tracking carbon emissions, but also comprises other metrics such as how companies are contributing to employee welfare or managing supply chains. In this regard, listed companies, across the various aspects of the firm, may also have implemented the necessary policies and technological tools, such as via internal portals or platforms, to effectively support and measure these outcomes.&nbsp; This technological leadership sets the stage for more accurate and comprehensive data collection, ultimately improving the credibility of ESG disclosures.</p> <p>Moreover, listed companies foster innovation ecosystems that support the adoption and integration of new technologies. Through collaborative labs and platforms, they facilitate partnerships among companies, suppliers, and capital providers. These ecosystems not only promote the co-creation of sustainability initiatives but also support SMEs in adopting innovative solutions, ensuring they remain competitive in an evolving market. With their facilitation, listed companies can help to increase the accessibility that the industry has to important stakeholders and talent needed to drive the ESG transition.</p> <p>With their exposure to international markets and access to diverse resources, listed companies in Singapore are uniquely positioned to inspire a new era of sustainable growth. By harnessing technology and fostering innovation, they are building a resilient, sustainable economy that harmonises prosperity with environmental stewardship. Their leadership ensures that Singapore continues to lead in establishing a competitive, forward-thinking market aligned with global sustainability standards. As we journey, let us prioritise progress over perfection.</p> <p>&nbsp;</p> </div> </section> </div> </div> <div class="col-md-3 col-md-height"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <div class="module-dynamic-author component component-loading contact-comp" data-variation="25"> <div class="dynamic-author-spinner"></div> <div class="dynamic-author-carousel"> <div class="author-item "> <div class="author-details-container"> <a href="/sg/en/home/contacts/l/lee-sze-yeng.html" aria-label="Lee Sze Yeng Profile" x-cq-linkchecker="skip" class="figure-link" data-title="Lee Sze Yeng "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Lee Sze Yeng" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/lee-sze-yeng2:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/lee-sze-yeng2:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Lee Sze Yeng </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Managing Partner </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Singapore </div> </div> </div> <div class="author-links"> <span> <a href="/sg/en/home/contacts/l/lee-sze-yeng.html" aria-label="Profile Lee Sze Yeng " class="author-profile" x-cq-linkchecker="skip"> Profile </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Lee Sze Yeng " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/sg/en/home/misc/people-contact-form.html/sg/en/home/contacts/l/lee-sze-yeng.html" class="author-email people-connect db-form"> Email </button> </span> <!-- conditional statement to display '| Phone' label and anchor reference --> | <span> <a href="tel:+65 62132257" aria-label="Phone Lee Sze Yeng " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> </div> </div> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> </div></div> </div></div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"sg","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/sg/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. 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