ISSB Standards Today

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data-cmp-data-layer="{"lang-selector-0f11e25dcb":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Belgium","xdm:linkURL":"https://kpmg.com/be/en/home.html"}}">Belgium (EN)</a> </li> <li> <a href="https://kpmg.com/be/nl/home.html" title="Belgium (NL)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-4b4962e0dd":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Belgium","xdm:linkURL":"https://kpmg.com/be/nl/home.html"}}">Belgium (NL)</a> </li> <li> <a href="https://kpmg.com/bm/en/home.html" title="Bermuda (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-e44ccdc98a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Bermuda","xdm:linkURL":"https://kpmg.com/bm/en/home.html"}}">Bermuda (EN)</a> </li> <li> <a href="https://kpmg.com/ba/en/home.html" title="Bosnia and Herzegovina (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-801cca1b59":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Bosnia and Herzegovina","xdm:linkURL":"https://kpmg.com/ba/en/home.html"}}">Bosnia and Herzegovina (EN)</a> </li> <li> <a href="https://kpmg.com/br/pt/home.html" title="Brasil (PT)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-54bf41cee9":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Brasil","xdm:linkURL":"https://kpmg.com/br/pt/home.html"}}">Brasil (PT)</a> </li> <li> <a href="https://kpmg.com/br/en/home.html" title="Brazil (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-fa7bb6cfc3":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Brazil","xdm:linkURL":"https://kpmg.com/br/en/home.html"}}">Brazil (EN)</a> </li> <li> <a href="https://kpmg.com/vg/en/home.html" title="British Virgin Islands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-429183666f":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"British Virgin Islands","xdm:linkURL":"https://kpmg.com/vg/en/home.html"}}">British Virgin Islands (EN)</a> </li> <li> <a href="https://kpmg.com/bg/en/home.html" title="Bulgaria (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-93e8636d99":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Bulgaria","xdm:linkURL":"https://kpmg.com/bg/en/home.html"}}">Bulgaria (EN)</a> </li> <li> <a href="https://kpmg.com/kh/en/home.html" title="Cambodia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2c5b832d22":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Cambodia","xdm:linkURL":"https://kpmg.com/kh/en/home.html"}}">Cambodia (EN)</a> </li> <li> <a href="https://kpmg.com/cm/fr/home.html" title="Cameroon (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-ae52315cac":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Cameroon","xdm:linkURL":"https://kpmg.com/cm/fr/home.html"}}">Cameroon (FR)</a> </li> <li> <a href="https://kpmg.com/ca/en/home.html" title="Canada (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-0a3318c071":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Canada","xdm:linkURL":"https://kpmg.com/ca/en/home.html"}}">Canada (EN)</a> </li> <li> <a href="https://kpmg.com/ca/fr/home.html" title="Canada (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-60d49f3cb9":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Canada","xdm:linkURL":"https://kpmg.com/ca/fr/home.html"}}">Canada (FR)</a> </li> <li> <a href="https://kpmg.com/ky/en/home.html" title="Cayman Islands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-86644afe0f":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Cayman Islands","xdm:linkURL":"https://kpmg.com/ky/en/home.html"}}">Cayman Islands (EN)</a> </li> <li> <a href="https://kpmg.com/qm/en/home.html" title="Channel Islands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-49de7d6eb1":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Channel Islands","xdm:linkURL":"https://kpmg.com/qm/en/home.html"}}">Channel Islands (EN)</a> </li> <li> <a href="https://kpmg.com/cl/es/home.html" title="Chile (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-fdc77c6056":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Chile","xdm:linkURL":"https://kpmg.com/cl/es/home.html"}}">Chile (ES)</a> </li> <li> <a href="https://kpmg.com/cn/en/home.html" title="China (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b6c2bf568e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"China","xdm:linkURL":"https://kpmg.com/cn/en/home.html"}}">China (EN)</a> </li> <li> <a href="https://kpmg.com/cn/zh/home.html" title="China (ZH)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-1c6b63a010":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"China","xdm:linkURL":"https://kpmg.com/cn/zh/home.html"}}">China (ZH)</a> </li> <li> <a href="https://kpmg.com/co/es/home.html" title="Colombia (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-16141fbc6b":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Colombia","xdm:linkURL":"https://kpmg.com/co/es/home.html"}}">Colombia (ES)</a> </li> <li> <a href="https://kpmg.com/cr/es/home.html" title="Costa Rica (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d6d3184607":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Costa Rica","xdm:linkURL":"https://kpmg.com/cr/es/home.html"}}">Costa Rica (ES)</a> </li> <li> <a href="https://kpmg.com/hr/en/home.html" title="Croatia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-be0a8ce600":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Croatia","xdm:linkURL":"https://kpmg.com/hr/en/home.html"}}">Croatia (EN)</a> </li> <li> <a href="https://kpmg.com/cy/en/home.html" title="Cyprus (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-7c2c4d4695":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Cyprus","xdm:linkURL":"https://kpmg.com/cy/en/home.html"}}">Cyprus (EN)</a> </li> <li> <a href="https://kpmg.com/cz/cs/home.html" title="Czech Republic (CS)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-375b578a05":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Czech Republic","xdm:linkURL":"https://kpmg.com/cz/cs/home.html"}}">Czech Republic (CS)</a> </li> <li> <a href="https://kpmg.com/cz/en/home.html" title="Czech Republic (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2be927d905":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Czech Republic","xdm:linkURL":"https://kpmg.com/cz/en/home.html"}}">Czech Republic (EN)</a> </li> <li> <a href="https://kpmg.com/cd/fr/home.html" title="DR Congo (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-1ee70f80b9":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"DR Congo","xdm:linkURL":"https://kpmg.com/cd/fr/home.html"}}">DR Congo (FR)</a> </li> <li> <a href="https://kpmg.com/dk/da/home.html" title="Denmark (DA)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-e314b00b74":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Denmark","xdm:linkURL":"https://kpmg.com/dk/da/home.html"}}">Denmark (DA)</a> </li> <li> <a href="https://kpmg.com/dk/en/home.html" title="Denmark (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-528c837a1e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Denmark","xdm:linkURL":"https://kpmg.com/dk/en/home.html"}}">Denmark (EN)</a> </li> <li> <a href="https://kpmg.com/eg/en/home.html" title="Egypt (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-3fd9d9f82c":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Egypt","xdm:linkURL":"https://kpmg.com/eg/en/home.html"}}">Egypt (EN)</a> </li> <li> <a href="https://kpmg.com/ee/en/home.html" title="Estonia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-db6be44432":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Estonia","xdm:linkURL":"https://kpmg.com/ee/en/home.html"}}">Estonia (EN)</a> </li> <li> <a href="https://kpmg.com/ee/et/home.html" title="Estonia (ET)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-7e43a955ed":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Estonia","xdm:linkURL":"https://kpmg.com/ee/et/home.html"}}">Estonia (ET)</a> </li> <li> <a href="https://kpmg.com/fi/fi/home.html" title="Finland (FI)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-827bc6df76":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Finland","xdm:linkURL":"https://kpmg.com/fi/fi/home.html"}}">Finland (FI)</a> </li> <li> <a href="https://kpmg.com/fr/fr/home.html" title="France (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-96beca81e2":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"France","xdm:linkURL":"https://kpmg.com/fr/fr/home.html"}}">France (FR)</a> </li> <li> <a href="https://kpmg.com/ge/en/home.html" title="Georgia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-da6175ffc5":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Georgia","xdm:linkURL":"https://kpmg.com/ge/en/home.html"}}">Georgia (EN)</a> </li> <li> <a href="https://kpmg.com/de/de/home.html" title="Germany (DE)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-5e448848ac":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Germany","xdm:linkURL":"https://kpmg.com/de/de/home.html"}}">Germany (DE)</a> </li> <li> <a href="https://kpmg.com/de/en/home.html" title="Germany (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-c8497fd692":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Germany","xdm:linkURL":"https://kpmg.com/de/en/home.html"}}">Germany (EN)</a> </li> <li> <a href="https://kpmg.com/gh/en/home.html" title="Ghana (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-cbb2d97c8c":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Ghana","xdm:linkURL":"https://kpmg.com/gh/en/home.html"}}">Ghana (EN)</a> </li> <li> <a href="https://kpmg.com/gi/en/home.html" title="Gibraltar (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-a99d684ce6":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Gibraltar","xdm:linkURL":"https://kpmg.com/gi/en/home.html"}}">Gibraltar (EN)</a> </li> <li> <a href="https://kpmg.com/gr/el/home.html" title="Greece (EL)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-dea3a4e415":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Greece","xdm:linkURL":"https://kpmg.com/gr/el/home.html"}}">Greece (EL)</a> </li> <li> <a href="https://kpmg.com/gr/en/home.html" title="Greece (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b82a534239":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Greece","xdm:linkURL":"https://kpmg.com/gr/en/home.html"}}">Greece (EN)</a> </li> <li> <a href="https://kpmg.com/cn/en/home.html" title="Hong Kong SAR (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b6c2bf568e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Hong Kong SAR","xdm:linkURL":"https://kpmg.com/cn/en/home.html"}}">Hong Kong SAR (EN)</a> </li> <li> <a href="https://kpmg.com/hu/en/home.html" title="Hungary (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-046056ea7d":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Hungary","xdm:linkURL":"https://kpmg.com/hu/en/home.html"}}">Hungary (EN)</a> </li> <li> <a href="https://kpmg.com/hu/hu/home.html" title="Hungary (HU)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-e6bd2023c7":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Hungary","xdm:linkURL":"https://kpmg.com/hu/hu/home.html"}}">Hungary (HU)</a> </li> <li> <a href="https://kpmg.com/is/is/home.html" title="Iceland (IS)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-5b56fbf7c7":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Iceland","xdm:linkURL":"https://kpmg.com/is/is/home.html"}}">Iceland (IS)</a> </li> <li> <a href="https://kpmg.com/in/en/home.html" title="India (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d0e5902732":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"India","xdm:linkURL":"https://kpmg.com/in/en/home.html"}}">India (EN)</a> </li> <li> <a href="https://kpmg.com/id/en/home.html" title="Indonesia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-7e65bd4bcd":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Indonesia","xdm:linkURL":"https://kpmg.com/id/en/home.html"}}">Indonesia (EN)</a> </li> <li> <a href="https://kpmg.com/ie/en/home.html" title="Ireland (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-5393937c10":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Ireland","xdm:linkURL":"https://kpmg.com/ie/en/home.html"}}">Ireland (EN)</a> </li> <li> <a href="https://kpmg.com/im/en/home.html" title="Isle of Man (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-ead38c8ae9":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Isle of Man","xdm:linkURL":"https://kpmg.com/im/en/home.html"}}">Isle of Man (EN)</a> </li> <li> <a href="https://kpmg.com/il/en/home.html" title="Israel (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-36c4da0567":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Israel","xdm:linkURL":"https://kpmg.com/il/en/home.html"}}">Israel (EN)</a> </li> <li> <a href="https://kpmg.com/it/it/home.html" title="Italy (IT)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2a07808fe8":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Italy","xdm:linkURL":"https://kpmg.com/it/it/home.html"}}">Italy (IT)</a> </li> <li> <a href="https://kpmg.com/ci/fr/home.html" title="Ivory Coast (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-cdbec22568":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Ivory Coast","xdm:linkURL":"https://kpmg.com/ci/fr/home.html"}}">Ivory Coast (FR)</a> </li> <li> <a href="https://kpmg.com/jm/en/home.html" title="Jamaica (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-398f557233":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Jamaica","xdm:linkURL":"https://kpmg.com/jm/en/home.html"}}">Jamaica (EN)</a> </li> <li> <a href="https://kpmg.com/jp/en/home.html" title="Japan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-3c3fd038e8":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Japan","xdm:linkURL":"https://kpmg.com/jp/en/home.html"}}">Japan (EN)</a> </li> <li> <a href="https://kpmg.com/jp/ja/home.html" title="Japan (JA)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-791bb03470":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Japan","xdm:linkURL":"https://kpmg.com/jp/ja/home.html"}}">Japan (JA)</a> </li> <li> <a href="https://kpmg.com/jo/en/home.html" title="Jordan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-cb525ecea9":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Jordan","xdm:linkURL":"https://kpmg.com/jo/en/home.html"}}">Jordan (EN)</a> </li> <li> <a href="https://kpmg.com/kz/en/home.html" title="Kazakhstan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-07e7496513":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Kazakhstan","xdm:linkURL":"https://kpmg.com/kz/en/home.html"}}">Kazakhstan (EN)</a> </li> <li> <a href="https://kpmg.com/kz/kk/home.html" title="Kazakhstan (KK)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-02cb5d088a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Kazakhstan","xdm:linkURL":"https://kpmg.com/kz/kk/home.html"}}">Kazakhstan (KK)</a> </li> <li> <a href="https://kpmg.com/kz/ru/home.html" title="Kazakhstan (RU)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-bd9eccb09b":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Kazakhstan","xdm:linkURL":"https://kpmg.com/kz/ru/home.html"}}">Kazakhstan (RU)</a> </li> <li> <a href="https://kpmg.com/ke/en/home.html" title="Kenya (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b33b460aba":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Kenya","xdm:linkURL":"https://kpmg.com/ke/en/home.html"}}">Kenya (EN)</a> </li> <li> <a href="https://kpmg.com/kr/en/home.html" title="Korea (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-bb1f46221a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Korea","xdm:linkURL":"https://kpmg.com/kr/en/home.html"}}">Korea (EN)</a> </li> <li> <a href="https://kpmg.com/kr/ko/home.html" title="Korea (KO)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-7db4e9a0c0":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Korea","xdm:linkURL":"https://kpmg.com/kr/ko/home.html"}}">Korea (KO)</a> </li> <li> <a href="https://kpmg.com/la/en/home.html" title="Laos (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-a5bc236a06":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Laos","xdm:linkURL":"https://kpmg.com/la/en/home.html"}}">Laos (EN)</a> </li> <li> <a href="https://kpmg.com/lv/en/home.html" title="Latvia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2b20fa3997":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Latvia","xdm:linkURL":"https://kpmg.com/lv/en/home.html"}}">Latvia (EN)</a> </li> <li> <a href="https://kpmg.com/lv/lv/home.html" title="Latvia (LV)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-6402c6160e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Latvia","xdm:linkURL":"https://kpmg.com/lv/lv/home.html"}}">Latvia (LV)</a> </li> <li> <a href="https://kpmg.com/lb/en/home.html" title="Lebanon (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d4873251e8":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Lebanon","xdm:linkURL":"https://kpmg.com/lb/en/home.html"}}">Lebanon (EN)</a> </li> <li> <a href="https://kpmg.com/lt/en/home.html" title="Lithuania (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-eebe03f82d":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Lithuania","xdm:linkURL":"https://kpmg.com/lt/en/home.html"}}">Lithuania (EN)</a> </li> <li> <a href="https://kpmg.com/lt/lt/home.html" title="Lithuania (LT)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-5efe272ad9":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Lithuania","xdm:linkURL":"https://kpmg.com/lt/lt/home.html"}}">Lithuania (LT)</a> </li> <li> <a href="https://kpmg.com/lu/en/home.html" title="Luxembourg (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-bf34c1ed72":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Luxembourg","xdm:linkURL":"https://kpmg.com/lu/en/home.html"}}">Luxembourg (EN)</a> </li> <li> <a href="https://kpmg.com/cn/en/home.html" title="Macau SAR (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b6c2bf568e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Macau SAR","xdm:linkURL":"https://kpmg.com/cn/en/home.html"}}">Macau SAR (EN)</a> </li> <li> <a href="https://kpmg.com/my/en/home.html" title="Malaysia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-7cb9f5262f":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Malaysia","xdm:linkURL":"https://kpmg.com/my/en/home.html"}}">Malaysia (EN)</a> </li> <li> <a href="https://kpmg.com/mt/en/home.html" title="Malta (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-a64c07b237":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Malta","xdm:linkURL":"https://kpmg.com/mt/en/home.html"}}">Malta (EN)</a> </li> <li> <a href="https://kpmg.com/mu/en/home.html" title="Mauritius (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-076d0e8521":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Mauritius","xdm:linkURL":"https://kpmg.com/mu/en/home.html"}}">Mauritius (EN)</a> </li> <li> <a href="https://kpmg.com/mx/es/home.html" title="Mexico (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-ffedb524fb":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Mexico","xdm:linkURL":"https://kpmg.com/mx/es/home.html"}}">Mexico (ES)</a> </li> <li> <a href="https://kpmg.com/md/en/home.html" title="Moldova (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b1a12fa6cc":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Moldova","xdm:linkURL":"https://kpmg.com/md/en/home.html"}}">Moldova (EN)</a> </li> <li> <a href="https://kpmg.com/mc/en/home.html" title="Monaco (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-a86590207d":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Monaco","xdm:linkURL":"https://kpmg.com/mc/en/home.html"}}">Monaco (EN)</a> </li> <li> <a href="https://kpmg.com/mc/fr/home.html" title="Monaco (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d82c131616":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Monaco","xdm:linkURL":"https://kpmg.com/mc/fr/home.html"}}">Monaco (FR)</a> </li> <li> <a href="https://kpmg.com/mn/en/home.html" title="Mongolia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-08d56c84fe":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Mongolia","xdm:linkURL":"https://kpmg.com/mn/en/home.html"}}">Mongolia (EN)</a> </li> <li> <a href="https://kpmg.com/me/en/home.html" title="Montenegro (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-78ac563fd7":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Montenegro","xdm:linkURL":"https://kpmg.com/me/en/home.html"}}">Montenegro (EN)</a> </li> <li> <a href="https://kpmg.com/mz/en/home.html" title="Mozambique (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-7ee04d3444":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Mozambique","xdm:linkURL":"https://kpmg.com/mz/en/home.html"}}">Mozambique (EN)</a> </li> <li> <a href="https://kpmg.com/mm/en/home.html" title="Myanmar (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-770fcdc134":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Myanmar","xdm:linkURL":"https://kpmg.com/mm/en/home.html"}}">Myanmar (EN)</a> </li> <li> <a href="https://kpmg.com/na/en/home.html" title="Namibia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d0c50aa1e0":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Namibia","xdm:linkURL":"https://kpmg.com/na/en/home.html"}}">Namibia (EN)</a> </li> <li> <a href="https://kpmg.com/nl/en/home.html" title="Netherlands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-3f2f5799e1":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Netherlands","xdm:linkURL":"https://kpmg.com/nl/en/home.html"}}">Netherlands (EN)</a> </li> <li> <a href="https://kpmg.com/nl/nl/home.html" title="Netherlands (NL)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-6a7a8e83fb":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Netherlands","xdm:linkURL":"https://kpmg.com/nl/nl/home.html"}}">Netherlands (NL)</a> </li> <li> <a href="https://kpmg.com/nz/en/home.html" title="New Zealand (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-026b501122":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"New Zealand","xdm:linkURL":"https://kpmg.com/nz/en/home.html"}}">New Zealand (EN)</a> </li> <li> <a href="https://kpmg.com/ng/en/home.html" title="Nigeria (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b61b59a822":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Nigeria","xdm:linkURL":"https://kpmg.com/ng/en/home.html"}}">Nigeria (EN)</a> </li> <li> <a href="https://kpmg.com/mk/en/home.html" title="North Macedonia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-89c8f7efb8":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"North Macedonia","xdm:linkURL":"https://kpmg.com/mk/en/home.html"}}">North Macedonia (EN)</a> </li> <li> <a href="https://kpmg.com/no/nb/home.html" title="Norway (NB)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d6bad2fe73":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Norway","xdm:linkURL":"https://kpmg.com/no/nb/home.html"}}">Norway (NB)</a> </li> <li> <a href="https://kpmg.com/om/en/home.html" title="Oman (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-fb81341d54":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Oman","xdm:linkURL":"https://kpmg.com/om/en/home.html"}}">Oman (EN)</a> </li> <li> <a href="https://kpmg.com/pk/en/home.html" title="Pakistan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-1e2166a8f2":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Pakistan","xdm:linkURL":"https://kpmg.com/pk/en/home.html"}}">Pakistan (EN)</a> </li> <li> <a href="https://kpmg.com/pa/es/home.html" title="Panama (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b63a92e155":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Panama","xdm:linkURL":"https://kpmg.com/pa/es/home.html"}}">Panama (ES)</a> </li> <li> <a href="https://kpmg.com/pe/es/home.html" title="Peru (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-4d0a9c3bcf":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Peru","xdm:linkURL":"https://kpmg.com/pe/es/home.html"}}">Peru (ES)</a> </li> <li> <a href="https://kpmg.com/ph/en/home.html" title="Philippines (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-016329603e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Philippines","xdm:linkURL":"https://kpmg.com/ph/en/home.html"}}">Philippines (EN)</a> </li> <li> <a href="https://kpmg.com/pl/en/home.html" title="Poland (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-27f7141f3a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Poland","xdm:linkURL":"https://kpmg.com/pl/en/home.html"}}">Poland (EN)</a> </li> <li> <a href="https://kpmg.com/pl/pl/home.html" title="Poland (PL)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d0351c2919":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Poland","xdm:linkURL":"https://kpmg.com/pl/pl/home.html"}}">Poland (PL)</a> </li> <li> <a href="https://kpmg.com/pt/en/home.html" title="Portugal (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-67255d34c3":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Portugal","xdm:linkURL":"https://kpmg.com/pt/en/home.html"}}">Portugal (EN)</a> </li> <li> <a href="https://kpmg.com/pt/pt/home.html" title="Portugal (PT)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-c7a5e74f31":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Portugal","xdm:linkURL":"https://kpmg.com/pt/pt/home.html"}}">Portugal (PT)</a> </li> <li> <a href="https://kpmg.com/qa/en/home.html" title="Qatar (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-451cc2640f":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Qatar","xdm:linkURL":"https://kpmg.com/qa/en/home.html"}}">Qatar (EN)</a> </li> <li> <a href="https://kpmg.com/ro/en/home.html" title="Romania (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-5810203512":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Romania","xdm:linkURL":"https://kpmg.com/ro/en/home.html"}}">Romania (EN)</a> </li> <li> <a href="https://kpmg.com/ro/ro/home.html" title="Romania (RO)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-3f74184ad4":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Romania","xdm:linkURL":"https://kpmg.com/ro/ro/home.html"}}">Romania (RO)</a> </li> <li> <a href="https://kpmg.com/sa/en/home.html" title="Saudi Arabia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-61cad2d7c7":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Saudi Arabia","xdm:linkURL":"https://kpmg.com/sa/en/home.html"}}">Saudi Arabia (EN)</a> </li> <li> <a href="https://kpmg.com/rs/en/home.html" title="Serbia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b7fb3b980b":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Serbia","xdm:linkURL":"https://kpmg.com/rs/en/home.html"}}">Serbia (EN)</a> </li> <li> <a href="https://kpmg.com/sg/en/home.html" title="Singapore (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-1a6f195c49":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Singapore","xdm:linkURL":"https://kpmg.com/sg/en/home.html"}}">Singapore (EN)</a> </li> <li> <a href="https://kpmg.com/sk/en/home.html" title="Slovakia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-76a2f0ccce":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Slovakia","xdm:linkURL":"https://kpmg.com/sk/en/home.html"}}">Slovakia (EN)</a> </li> <li> <a href="https://kpmg.com/sk/sk/home.html" title="Slovakia (SK)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-33afacfd28":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Slovakia","xdm:linkURL":"https://kpmg.com/sk/sk/home.html"}}">Slovakia (SK)</a> </li> <li> <a href="https://kpmg.com/si/en/home.html" title="Slovenia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-3593217e0e":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Slovenia","xdm:linkURL":"https://kpmg.com/si/en/home.html"}}">Slovenia (EN)</a> </li> <li> <a href="https://kpmg.com/za/en/home.html" title="South Africa (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-68e452fc99":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"South Africa","xdm:linkURL":"https://kpmg.com/za/en/home.html"}}">South Africa (EN)</a> </li> <li> <a href="https://kpmg.com/es/es/home.html" title="Spain (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2a5dd0fef0":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Spain","xdm:linkURL":"https://kpmg.com/es/es/home.html"}}">Spain (ES)</a> </li> <li> <a href="https://kpmg.com/lk/en/home.html" title="Sri Lanka (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-f77167980f":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Sri Lanka","xdm:linkURL":"https://kpmg.com/lk/en/home.html"}}">Sri Lanka (EN)</a> </li> <li> <a href="https://kpmg.com/se/sv/home.html" title="Sweden (SV)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-af5aafdebb":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Sweden","xdm:linkURL":"https://kpmg.com/se/sv/home.html"}}">Sweden (SV)</a> </li> <li> <a href="/ch/de.html" title="Switzerland (DE)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2f0113ee6a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Switzerland","xdm:linkURL":"/ch/de.html"}}">Switzerland (DE)</a> </li> <li> <a href="/ch/en.html" title="Switzerland (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d76f5deb2a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Switzerland","xdm:linkURL":"/ch/en.html"}}">Switzerland (EN)</a> </li> <li> <a href="/ch/fr.html" title="Switzerland (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-c15a686567":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Switzerland","xdm:linkURL":"/ch/fr.html"}}">Switzerland (FR)</a> </li> <li> <a href="https://kpmg.com/tw/en/home.html" title="Taiwan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d9cb18e6d3":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Taiwan","xdm:linkURL":"https://kpmg.com/tw/en/home.html"}}">Taiwan (EN)</a> </li> <li> <a href="https://kpmg.com/tw/zh/home.html" title="Taiwan (ZH)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-42666b5a96":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Taiwan","xdm:linkURL":"https://kpmg.com/tw/zh/home.html"}}">Taiwan (ZH)</a> </li> <li> <a href="https://kpmg.com/th/en/home.html" title="Thailand (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-a26ebb9187":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Thailand","xdm:linkURL":"https://kpmg.com/th/en/home.html"}}">Thailand (EN)</a> </li> <li> <a href="https://kpmg.com/tg/fr/home.html" title="Togo (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-63af536ba7":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Togo","xdm:linkURL":"https://kpmg.com/tg/fr/home.html"}}">Togo (FR)</a> </li> <li> <a href="https://kpmg.com/tt/en/home.html" title="Trinidad and Tobago (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-e6db8d0bd5":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Trinidad and Tobago","xdm:linkURL":"https://kpmg.com/tt/en/home.html"}}">Trinidad and Tobago (EN)</a> </li> <li> <a href="https://kpmg.com/tn/en/home.html" title="Tunisia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-021fe16dd0":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Tunisia","xdm:linkURL":"https://kpmg.com/tn/en/home.html"}}">Tunisia (EN)</a> </li> <li> <a href="https://kpmg.com/tn/fr/home.html" title="Tunisia (FR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-6ae2921ebe":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Tunisia","xdm:linkURL":"https://kpmg.com/tn/fr/home.html"}}">Tunisia (FR)</a> </li> <li> <a href="https://kpmg.com/tr/en/home.html" title="Turkey (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-e3d1878869":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Turkey","xdm:linkURL":"https://kpmg.com/tr/en/home.html"}}">Turkey (EN)</a> </li> <li> <a href="https://kpmg.com/tr/tr/home.html" title="Turkey (TR)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-75b06dc73f":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Turkey","xdm:linkURL":"https://kpmg.com/tr/tr/home.html"}}">Turkey (TR)</a> </li> <li> <a href="https://kpmg.com/ua/en/home.html" title="Ukraine (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-996f36ec33":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Ukraine","xdm:linkURL":"https://kpmg.com/ua/en/home.html"}}">Ukraine (EN)</a> </li> <li> <a href="https://kpmg.com/ua/ru/home.html" title="Ukraine (RU)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-444c6bba9a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Ukraine","xdm:linkURL":"https://kpmg.com/ua/ru/home.html"}}">Ukraine (RU)</a> </li> <li> <a href="https://kpmg.com/ua/uk/home.html" title="Ukraine (UK)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-ea17613425":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Ukraine","xdm:linkURL":"https://kpmg.com/ua/uk/home.html"}}">Ukraine (UK)</a> </li> <li> <a href="https://kpmg.com/ae/en/home.html" title="United Arab Emirates (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-cf88935127":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"United Arab Emirates","xdm:linkURL":"https://kpmg.com/ae/en/home.html"}}">United Arab Emirates (EN)</a> </li> <li> <a href="https://kpmg.com/uk/en/home.html" title="United Kingdom (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2931ad03d1":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"United Kingdom","xdm:linkURL":"https://kpmg.com/uk/en/home.html"}}">United Kingdom (EN)</a> </li> <li> <a href="https://kpmg.com/us/en/home.html" title="United States (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-f825a7b403":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"United States","xdm:linkURL":"https://kpmg.com/us/en/home.html"}}">United States (EN)</a> </li> <li> <a href="https://kpmg.com/uy/es/home.html" title="Uruguay (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-c15d10f23a":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Uruguay","xdm:linkURL":"https://kpmg.com/uy/es/home.html"}}">Uruguay (ES)</a> </li> <li> <a href="https://kpmg.com/uz/en/home.html" title="Uzbekistan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-1249be6a7c":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Uzbekistan","xdm:linkURL":"https://kpmg.com/uz/en/home.html"}}">Uzbekistan (EN)</a> </li> <li> <a href="https://kpmg.com/uz/ru/home.html" title="Uzbekistan (RU)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-11e42b1995":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Uzbekistan","xdm:linkURL":"https://kpmg.com/uz/ru/home.html"}}">Uzbekistan (RU)</a> </li> <li> <a href="https://kpmg.com/ve/es/home.html" title="Venezuela (ES)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-b84b335671":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Venezuela","xdm:linkURL":"https://kpmg.com/ve/es/home.html"}}">Venezuela (ES)</a> </li> <li> <a href="https://kpmg.com/vn/en/home.html" title="Vietnam (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-1b1f23002c":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Vietnam","xdm:linkURL":"https://kpmg.com/vn/en/home.html"}}">Vietnam (EN)</a> </li> <li> <a href="https://kpmg.com/vn/vi/home.html" title="Vietnam (VI)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-df17346af8":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Vietnam","xdm:linkURL":"https://kpmg.com/vn/vi/home.html"}}">Vietnam (VI)</a> </li> <li> <a href="https://kpmg.com/zm/en/home.html" title="Zambia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-2e7d9ce5ed":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Zambia","xdm:linkURL":"https://kpmg.com/zm/en/home.html"}}">Zambia (EN)</a> </li> <li> <a href="https://kpmg.com/zw/en/home.html" title="Zimbabwe (EN)" data-cmp-clickable="true" data-cmp-data-layer="{"lang-selector-d45faf1af2":{"parentId":"lang-selector","@type":"kpmg/components/navigation/header/lang-selector","dc:title":"Zimbabwe","xdm:linkURL":"https://kpmg.com/zw/en/home.html"}}">Zimbabwe (EN)</a> </li> </ul> </div> </div> </div> <div class="cmp-header__main-nav-bar" data-cmp-header-main-nav-bar> <div class="cmp-header__main-nav-bar--container"> <div class="cmp-header__main-nav-bar--inner"> <div class="cmp-header__main-nav-bar--column"> <div class="cmp-mobile-toggle"> <button data-cmp-mobile-toggle type="button" id="mobile-toggle-25fcbb9f09" class="cmp-mobile-toggle__inner" aria-label="main menu" data-cmp-clickable data-cmp-data-layer="{"mobile-toggle-25fcbb9f09":{"@type":"kpmg/components/navigation/header/mobile-toggle"}}" aria-expanded="false" aria-controls="mobile-menu"> <span class="cmp-mobile-toggle__icon" aria-hidden="true">menu</span> </button> </div> <div class="cmp-logo" id="logo-df3dcfbc12" data-cmp-is="image" data-cmp-src="/content/experience-fragments/kpmgpublic/xx/en/site/header/master/_jcr_content/root/header/logo.coreimg{.width}.svg/1724184164104/logo.svg" data-asset-id="67c2c04a-a869-425f-90bd-235445012652" data-cmp-filereference="/content/dam/kpmgsites/logo.svg" data-cmp-data-layer="{"logo-df3dcfbc12":{"@type":"kpmg/components/navigation/header/logo","repo:modifyDate":"2024-08-20T20:02:44Z","xdm:linkURL":"/xx/en.html","image":{"repo:id":"67c2c04a-a869-425f-90bd-235445012652","repo:modifyDate":"2023-11-07T15:54:47Z","@type":"image/svg+xml","repo:path":"/content/dam/kpmgsites/logo.svg"}}}" data-cmp-hook-image="imageV3" itemscope itemtype="http://schema.org/ImageObject"> <div class="cmp-logo__inner"> <a class="cmp-logo__link" data-cmp-clickable href="/xx/en.html"> <img src="/content/experience-fragments/kpmgpublic/xx/en/site/header/master/_jcr_content/root/header/logo.coreimg.svg/1724184164104/logo.svg" loading="lazy" class="cmp-logo__image" itemprop="contentUrl" alt="KPMG Logo"/> </a> </div> </div> </div> <div class="cmp-header__main-nav-bar--column" data-cmp-header-main-nav> <nav class="cmp-main-nav" data-cmp-main-nav> <div class="cmp-main-nav__mobile-header" data-cmp-main-nav-mobile-header> <div class="cmp-main-nav__mobile-header-container"> <button class="cmp-main-nav__mobile-header-close" data-cmp-main-nav-mobile-header-close aria-lable="close menu"> <span class="material-icons-outlined">close</span> </button> </div> </div> <ul class="cmp-main-nav__main-menu" data-cmp-main-nav-main-menu> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <button class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-a51458aa42":{"parentId":"main-nav-0a218e3c0c","dc:title":"Insights","xdm:linkURL":"/xx/en/our-insights.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label"> Our Insights </div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section cmp-sub-menu__section--level-two"> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-fa174873fd":{"parentId":"main-nav-0a218e3c0c","dc:title":"All Insights","xdm:linkURL":"/xx/en/our-insights.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/our-insights.html"> <div class="cmp-menu-link__inner--label">All Insights</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-e9c65aa874":{"parentId":"main-nav-0a218e3c0c","dc:title":"AI and Technology","xdm:linkURL":"/xx/en/our-insights/ai-and-technology.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/our-insights/ai-and-technology.html"> <div class="cmp-menu-link__inner--label">AI and Technology</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-5c190a17ce":{"parentId":"main-nav-0a218e3c0c","dc:title":"ESG","xdm:linkURL":"/xx/en/our-insights/esg.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/our-insights/esg.html"> <div class="cmp-menu-link__inner--label">ESG</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-0971ec01fe":{"parentId":"main-nav-0a218e3c0c","dc:title":"Operations","xdm:linkURL":"/xx/en/our-insights/operations.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/our-insights/operations.html"> <div class="cmp-menu-link__inner--label">Operations</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-e00150f8d8":{"parentId":"main-nav-0a218e3c0c","dc:title":"Risk and Regulation","xdm:linkURL":"/xx/en/our-insights/risk-and-regulation.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/our-insights/risk-and-regulation.html"> <div class="cmp-menu-link__inner--label">Risk and Regulation</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-75d9f0e9bb":{"parentId":"main-nav-0a218e3c0c","dc:title":"Transformation","xdm:linkURL":"/xx/en/our-insights/transformation.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/our-insights/transformation.html"> <div class="cmp-menu-link__inner--label">Transformation</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-79fd338e99":{"parentId":"main-nav-0a218e3c0c","dc:title":"Value 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class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-680dd65a19":{"parentId":"main-nav-0a218e3c0c","dc:title":"Industries","xdm:linkURL":"/xx/en/what-we-do.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label"> What we do </div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section "> <div class="cmp-sub-menu__section-title"> <div class="cmp-menu-link cmp-sub-menu__section-title--container"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-d39dacb153":{"parentId":"main-nav-0a218e3c0c","dc:title":"Industries","xdm:linkURL":"/xx/en/what-we-do/industries.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable href="/xx/en/what-we-do/industries.html"> <div class="cmp-menu-link__inner--label"> Industries </div> </a> </div> </div> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-e2fa25cfec":{"parentId":"main-nav-0a218e3c0c","dc:title":"Consumer, Retail & Leisure","xdm:linkURL":"/xx/en/what-we-do/industries/consumer-retail-and-leisure.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/industries/consumer-retail-and-leisure.html"> <div class="cmp-menu-link__inner--label">Consumer, Retail & Leisure</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-4ff30b258f":{"parentId":"main-nav-0a218e3c0c","dc:title":"Energy, Natural Resources & Chemicals","xdm:linkURL":"/xx/en/what-we-do/industries/energy-natural-resources-chemicals.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/industries/energy-natural-resources-chemicals.html"> <div class="cmp-menu-link__inner--label">Energy, Natural Resources & Chemicals</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-862d288ee6":{"parentId":"main-nav-0a218e3c0c","dc:title":"Financial Services","xdm:linkURL":"/xx/en/what-we-do/industries/financial-services.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/industries/financial-services.html"> <div class="cmp-menu-link__inner--label">Financial Services</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-3613857f7e":{"parentId":"main-nav-0a218e3c0c","dc:title":"Healthcare","xdm:linkURL":"/xx/en/what-we-do/industries/healthcare.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/industries/healthcare.html"> <div class="cmp-menu-link__inner--label">Healthcare</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-bd6e84a4ca":{"parentId":"main-nav-0a218e3c0c","dc:title":"Government & Public Sector","xdm:linkURL":"/xx/en/what-we-do/industries/government.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/industries/government.html"> <div class="cmp-menu-link__inner--label">Government & Public Sector</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-9860b31e2c":{"parentId":"main-nav-0a218e3c0c","dc:title":"Private Enterprise","xdm:linkURL":"/xx/en/what-we-do/industries/private-enterprise.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/industries/private-enterprise.html"> <div class="cmp-menu-link__inner--label">Private Enterprise</div> </a> </div> </li> </ul> </nav> </section> <section class="cmp-sub-menu__section "> <div class="cmp-sub-menu__section-title"> <div class="cmp-menu-link cmp-sub-menu__section-title--container"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-387ad6605c":{"parentId":"main-nav-0a218e3c0c","dc:title":"Services","xdm:linkURL":"/xx/en/what-we-do/services.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable href="/xx/en/what-we-do/services.html"> <div class="cmp-menu-link__inner--label"> Services </div> </a> </div> </div> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-2f9dbc5e07":{"parentId":"main-nav-0a218e3c0c","dc:title":"Advisory","xdm:linkURL":"/xx/en/what-we-do/services/advisory.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/services/advisory.html"> <div class="cmp-menu-link__inner--label">Advisory</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-d1df81786f":{"parentId":"main-nav-0a218e3c0c","dc:title":"AI","xdm:linkURL":"/xx/en/what-we-do/services/ai.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/services/ai.html"> <div class="cmp-menu-link__inner--label">AI</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-c71c18e28f":{"parentId":"main-nav-0a218e3c0c","dc:title":"Audit and Assurance","xdm:linkURL":"/xx/en/what-we-do/services/audit.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/services/audit.html"> <div class="cmp-menu-link__inner--label">Audit and Assurance</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-b030d853c8":{"parentId":"main-nav-0a218e3c0c","dc:title":"ESG","xdm:linkURL":"/xx/en/what-we-do/ESG.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/ESG.html"> <div class="cmp-menu-link__inner--label">ESG</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-51badbda99":{"parentId":"main-nav-0a218e3c0c","dc:title":"Legal","xdm:linkURL":"/xx/en/what-we-do/services/legal.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/services/legal.html"> <div class="cmp-menu-link__inner--label">Legal</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-074d1369dd":{"parentId":"main-nav-0a218e3c0c","dc:title":"Tax","xdm:linkURL":"/xx/en/what-we-do/services/tax.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/services/tax.html"> <div class="cmp-menu-link__inner--label">Tax</div> </a> </div> </li> </ul> </nav> </section> <section class="cmp-sub-menu__section "> <div class="cmp-sub-menu__section-title"> <div class="cmp-menu-link cmp-sub-menu__section-title--container"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-bf0874fa58":{"parentId":"main-nav-0a218e3c0c","dc:title":"Global Alliances & Ecosystems","xdm:linkURL":"/xx/en/what-we-do/alliances.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable href="/xx/en/what-we-do/alliances.html"> <div class="cmp-menu-link__inner--label">Global Alliances & Ecosystems</div> </a> </div> </div> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-d4dab2a432":{"parentId":"main-nav-0a218e3c0c","dc:title":"Microsoft","xdm:linkURL":"/xx/en/what-we-do/alliances/microsoft.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/alliances/microsoft.html"> <div class="cmp-menu-link__inner--label">Microsoft</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-d490abab18":{"parentId":"main-nav-0a218e3c0c","dc:title":"Oracle","xdm:linkURL":"/xx/en/what-we-do/alliances/oracle.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/alliances/oracle.html"> <div class="cmp-menu-link__inner--label">Oracle</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-9bc326a441":{"parentId":"main-nav-0a218e3c0c","dc:title":"Salesforce","xdm:linkURL":"/xx/en/what-we-do/alliances/salesforce.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/alliances/salesforce.html"> <div class="cmp-menu-link__inner--label">Salesforce</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-c65d524ab8":{"parentId":"main-nav-0a218e3c0c","dc:title":"SAP","xdm:linkURL":"/xx/en/what-we-do/alliances/kpmg-and-sap.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/alliances/kpmg-and-sap.html"> <div class="cmp-menu-link__inner--label">SAP</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-5dead9eaf8":{"parentId":"main-nav-0a218e3c0c","dc:title":"ServiceNow","xdm:linkURL":"/xx/en/what-we-do/alliances/service-now.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/alliances/service-now.html"> <div class="cmp-menu-link__inner--label">ServiceNow</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-1edc542217":{"parentId":"main-nav-0a218e3c0c","dc:title":"Workday","xdm:linkURL":"/xx/en/what-we-do/alliances/workday.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/what-we-do/alliances/workday.html"> <div class="cmp-menu-link__inner--label">Workday</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-633f6b9a71":{"parentId":"main-nav-0a218e3c0c","dc:title":"Services","xdm:linkURL":"/xx/en/about.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="levelOne" href="/xx/en/about.html"> <div class="cmp-menu-link__inner--label"> About KPMG </div> </a> </div> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <button class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-d101fd8d16":{"parentId":"main-nav-0a218e3c0c","dc:title":"Careers","xdm:linkURL":"/xx/en/careers.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label">Careers</div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section cmp-sub-menu__section--level-two"> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-34b876142e":{"parentId":"main-nav-0a218e3c0c","dc:title":"KPMG Careers","xdm:linkURL":"/xx/en/careers.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/careers.html"> <div class="cmp-menu-link__inner--label">KPMG Careers</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-46fcbef84b":{"parentId":"main-nav-0a218e3c0c","dc:title":"Who we are","xdm:linkURL":"/xx/en/careers/who-we-are.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/careers/who-we-are.html"> <div class="cmp-menu-link__inner--label">Who we are</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-bfdcc2c5ed":{"parentId":"main-nav-0a218e3c0c","dc:title":"What we do","xdm:linkURL":"/xx/en/careers/what-we-do.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/careers/what-we-do.html"> <div class="cmp-menu-link__inner--label">What we do</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-a4720f8737":{"parentId":"main-nav-0a218e3c0c","dc:title":"Working at KPMG","xdm:linkURL":"/xx/en/careers/working-at-kpmg.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/careers/working-at-kpmg.html"> <div class="cmp-menu-link__inner--label">Working at KPMG</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"main-nav-link-81bbb74aeb":{"parentId":"main-nav-0a218e3c0c","dc:title":"Job search","xdm:linkURL":"/xx/en/careers/job-search.html","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/xx/en/careers/job-search.html"> <div class="cmp-menu-link__inner--label">Job search</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <a class="cmp-menu-link__inner" type="button" data-cmp-data-layer="{"main-nav-link-a6a77451a9":{"parentId":"main-nav-0a218e3c0c","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="levelOne"> <div class="cmp-menu-link__inner--label"> </div> </a> </div> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <a class="cmp-menu-link__inner" type="button" data-cmp-data-layer="{"main-nav-link-61254b282a":{"parentId":"main-nav-0a218e3c0c","@type":"kpmg/components/navigation/header/main-nav"}}" data-cmp-clickable data-cmp-menu-link="levelOne"> <div class="cmp-menu-link__inner--label"> </div> </a> </div> </li> </ul> </nav> <div class=" cmp-menu-item-bar--mobile" data-cmp-menu-item-bar-mobile="true"> <div class="cmp-menu-item-bar--container"> <div class="cmp-menu-item-bar--inner rfp"> <div class="cmp-ppc-navigation cmp-menu-item"> <div class="ppc-loading-spinner-container"> <div class="loading-spinner"> <h4></h4> <h6></h6> <div class="loading-spinner__icon"></div> <p></p> </div> </div> <a type="button" class="cmp-ppc-navigation__userlogin cmp-menu-item__inner" aria-label="Login" data-cmp-clickable="true" data-cmp-data-layer="{"ppc-navigation-8085f5cac9":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation","dc:title":"Login","xdm:linkURL":"https://kpmg.com/xx/en/account/login.html"}}" aria-expanded="false" href="https://kpmg.com/xx/en/account/login.html"> <span class="cmp-menu-item__icon cmp-menu-item__icon--person" aria-hidden="true">person</span> <div class="cmp-menu-item__label">Login</div> </a> <button type="button" class="cmp-ppc-navigation__loggedin cmp-menu-item__inner" aria-label="My KPMG" data-cmp-clickable="true" data-cmp-data-layer="{"ppc-navigation-334359b90e":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation","dc:title":"My KPMG","xdm:linkURL":"#"}}" aria-expanded="false" aria-haspopup="true"> <span class="cmp-menu-item__icon cmp-menu-item__icon--person" aria-hidden="true">person</span> <div class="cmp-menu-item__label"></div> </button> <nav class="cmp-ppc-navigation__nav"> <button class="cmp-ppc-navigation__nav-close"> <span class="material-icons-outlined">close</span> </button> <ul class=""> <li> <div class="" data-link-type="preferenceManagement"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"ppc-navigation-9058e62d70":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation/item","dc:title":"Preferences","xdm:linkURL":"https://kpmg.com/xx/en/account/preference-management.html"}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/xx/en/account/preference-management.html"> <div class="cmp-menu-link__inner--label">Preferences</div> </a> </div> </li> <li> <div class="" data-link-type="profile"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"ppc-navigation-c759f6fb4a":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation/item","dc:title":"Profile","xdm:linkURL":"https://kpmg.com/xx/en/account/profile.html"}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/xx/en/account/profile.html"> <div class="cmp-menu-link__inner--label">Profile</div> </a> </div> </li> <li> <div class="" data-link-type="logout"> <button class="cmp-menu-link__inner" data-cmp-data-layer="{"ppc-navigation-03501e0525":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation/item","dc:title":"Logout","xdm:linkURL":"https://launch.kpmg.com/#.html"}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav"> <div class="cmp-menu-link__inner--label">Logout</div> </button> </div> </li> </ul> </nav> </div> <div class="cmp-menu-item"> <a type="button" id="menu-item-bad4994950" class="cmp-menu-item__inner" data-cmp-clickable data-cmp-data-layer="{"menu-item-bad4994950":{"@type":"kpmg/components/navigation/header/menu-item","repo:modifyDate":"2024-09-09T20:38:48Z","dc:title":"Submit RFP","xdm:linkURL":"/content/experience-fragments/kpmgpublic/xx/en/site/rfp-form-location-selector-overlay/master.html"}}" data-is-rfp-link="true" href="/content/experience-fragments/kpmgpublic/xx/en/site/rfp-form-location-selector-overlay/master.html"> <span class="cmp-menu-item__icon cmp-menu-item__icon--article" aria-hidden="true">article</span> <div class="cmp-menu-item__label"> Submit RFP </div> </a> </div> <div class="cmp-lang-selector"> <button type="button" id="lang-selector-3662ab5f13" class="cmp-lang-selector__toggle-btn cmp-menu-item__inner" data-cmp-clickable 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data-cmp-data-layer="{"ppc-navigation-9058e62d70":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation/item","dc:title":"Preferences","xdm:linkURL":"https://kpmg.com/xx/en/account/preference-management.html"}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/xx/en/account/preference-management.html"> <div class="cmp-menu-link__inner--label">Preferences</div> </a> </div> </li> <li> <div class="" data-link-type="profile"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{"ppc-navigation-c759f6fb4a":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation/item","dc:title":"Profile","xdm:linkURL":"https://kpmg.com/xx/en/account/profile.html"}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/xx/en/account/profile.html"> <div class="cmp-menu-link__inner--label">Profile</div> </a> </div> </li> <li> <div class="" data-link-type="logout"> <button class="cmp-menu-link__inner" data-cmp-data-layer="{"ppc-navigation-03501e0525":{"parentId":"ppc-navigation","@type":"kpmg/components/navigation/header/ppc-navigation/item","dc:title":"Logout","xdm:linkURL":"https://launch.kpmg.com/#.html"}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav"> <div class="cmp-menu-link__inner--label">Logout</div> </button> </div> </li> </ul> </nav> </div> <div class="cmp-header__main-nav-bar--search"> <div class="cmp-search" data-cmp-search data-search-endpoint="https://kpmg.com/ecsearch/" data-suggest-endpoint="https://kpmg.com/ecsearch/" data-pagination-limit="10" data-search-result-page="/xx/en/misc/search.html" data-run-mode="publish" data-country-code="xx" data-language-code="en" data-people-contact-form-url="/content/experience-fragments/kpmgpublic/xx/en/forms/people-contact-form/master.html" data-ms-disabled="true" data-search-trigger-count="3"> <button class="cmp-search__button" aria-haspopup="true" aria-expanded="false" data-cmp-search-button> <span class="cmp-search__button--icon">search</span> <div class="cmp-search__button--label"> Search </div> </button> <section class="cmp-search__section" data-cmp-search-section> <div class="cmp-search__input--container"> <div class="cmp-search__input--inner"> <div class="cmp-search-auto-complete" data-cmp-search-auto-complete data-placeholder-text="Search"> <button class="cmp-search-auto-complete__input--button" data-cmp-search-auto-complete-input-button> <label class="cmp-search-auto-complete__input--label" for="cmp-search-auto-complete"> <span class="cmp-search-auto-complete__input--icon">search</span> </label> </button> </div> <div class="cmp-search__alert" role="alert" aria-live="polite" aria-atomic="true" data-cmp-search-alert> <div class="cmp-search__alert-empty" data-cmp-search-alert-empty> <p>Your search term was too short.</p> <p>Search terms must include 3 or more characters.</p> </div> </div> <div class="cmp-search__previous-search" 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Companies may be reporting under IFRS<sup>®</sup> Sustainability Disclosure Standards (also known as the ISSB<sup>TM</sup> Standards) because:</p><ul><li>they are required to (either by national regulators or by their investors);</li><li>they have chosen to adopt voluntarily; or</li><li>as a global passport to address diverse jurisdictional requirements.</li></ul><p>Some companies may be prioritising climate-related disclosures; others may be applying the full standards in the first year of adoption. Timing is critical. ISSB Standards are effective in certain jurisdictions for 2024 year ends.</p><p>These pages provide our insight, high-level guides and detailed analysis. 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data-cmp-src="/xx/en/what-we-do/services/audit/corporate-reporting-institute/esg-sustainability-reporting-issb-standards/_jcr_content/root/main/section_1902223152_c/columncontrol_487832891/container-1/image.coreimg{.width}.svg/1729523198261/isg-issb-key-steps-to-getting-ready-new-cropped.svg" data-asset-id="fb8372f4-3d4c-473a-b19f-624524125416" data-cmp-filereference="/content/dam/kpmgsites/xx/images/ifrg/2024/isg-issb-key-steps-to-getting-ready-new-cropped.svg" id="image-3980464097" data-cmp-data-layer="{"image-3980464097":{"@type":"kpmg/components/content/image","repo:modifyDate":"2024-10-21T15:06:38Z","image":{"repo:id":"fb8372f4-3d4c-473a-b19f-624524125416","repo:modifyDate":"2024-10-21T15:05:50Z","@type":"image/svg+xml","repo:path":"/content/dam/kpmgsites/xx/images/ifrg/2024/isg-issb-key-steps-to-getting-ready-new-cropped.svg"}}}" data-cmp-hook-image="imageV3" class="cmp-image" itemscope itemtype="http://schema.org/ImageObject"> <img src="/xx/en/what-we-do/services/audit/corporate-reporting-institute/esg-sustainability-reporting-issb-standards/_jcr_content/root/main/section_1902223152_c/columncontrol_487832891/container-1/image.coreimg.svg/1729523198261/isg-issb-key-steps-to-getting-ready-new-cropped.svg" loading="lazy" class="cmp-image__image" itemprop="contentUrl" alt/> </div> </div> </div> </div> <div class="cmp-column-control__col"> <div id="column-fc69aab562" class="cmp-container"> <div class="text utils-padding-vertical--x-small utils-xlg-padding-vertical--base utils-padding-horizontal--x-small utils-xlg-padding-horizontal--base"> <div data-cmp-data-layer="{"text-8096d01fcd":{"repo:modifyDate":"2024-10-21T15:35:39Z","@type":"kpmg/components/content/text"}}" id="text-8096d01fcd" class="cmp-text"> <p><b>Understand the change</b></p><ul><li>New standards are driving significant change in the scope and scale of reporting</li><li>Your company needs to understand the landscape of new requirements to be able to get ready</li></ul><p><b>Prepare now</b></p><ul><li>The ISSB has issued its first standards so you can get ready to report</li><li>Perform a gap analysis and identify the information you’ll need to report. Design a plan to gather and report relevant data</li></ul><p><b>Connect your reporting</b></p><ul><li>Investors will expect connectivity across reporting – with the front and back of your corporate report telling the same story</li></ul><p><b>Report for FY24</b></p><ul><li>The first companies will report for FY24, whether voluntarily or required by local jurisdictions</li><li>Companies need to be ready for enhanced sustainability-related reporting and report on the whole value chain across a broad range of ESG topics, subject to transition options</li></ul> </div> </div> </div> </div> </div> </div> </div> <div class="separator separator-color-transparent"> <div id="separator-022b5be8b6" class="cmp-separator"> <hr class="cmp-separator__horizontal-rule"/> </div></div> </div> </div> <div class="section container responsivegrid"> <div id="section-e04c0e53b1" class="cmp-container"> <div class="columncontrol"> <div class="cmp-column-control"> <div class="cmp-column-control__row cmp-column-control__row--oneEven"> <div class="cmp-column-control__col"> <div id="column-7e2c7916d6" class="cmp-container"> <div class="text utils-padding-vertical--x-small utils-md-padding-vertical--base utils-xlg-padding-vertical--large utils-padding-horizontal--x-small utils-xlg-padding-horizontal--base"> <div data-cmp-data-layer="{"text-963522517d":{"repo:modifyDate":"2024-10-30T13:03:14Z","@type":"kpmg/components/content/text"}}" id="text-963522517d" class="cmp-text"> <h3 style=" text-align: center; ">More insights</h3> </div> </div> </div> </div> </div> </div> </div> <div class="accordion panelcontainer"> <div id="accordion-8f1de8f7fb" class="cmp-accordion" data-cmp-is="accordion" data-cmp-data-layer="{"accordion-8f1de8f7fb":{"shownItems":[],"@type":"kpmg/components/content/accordion","repo:modifyDate":"2024-07-18T14:49:19Z"}}" data-placeholder-text="false"> <div class="cmp-accordion__item" data-cmp-hook-accordion="item" 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href="/xx/en/misc/generic-contact-page.html"> <span>Contact Us</span> </a> </li> <li class="cmp-footer-category-list__item" data-is-globalRfpFooter="rfpmodel"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{"footer-links-9b816fe27b":{"parentId":"footer-links","@type":"kpmg/components/footer","dc:title":"Submit RFP","xdm:linkURL":"/content/experience-fragments/kpmgpublic/xx/en/site/rfp-form-location-selector-overlay/master.html"}}" role="button" data-is-rfp-link href="/content/experience-fragments/kpmgpublic/xx/en/site/rfp-form-location-selector-overlay/master.html"> <span>Submit RFP</span> </a> </li> </ul> </div> </details> </div> </div> <div class="cmp-footer-category"> <div class="cmp-footer-category__desktop"> <h6 class="cmp-footer-category__title" data-cmp-data-layer="{"Media-721c9525ad":{"@type":"kpmg/components/navigation/footer/categories","dc:title":"Media"}}"> Media </h6> <ul class="cmp-footer-category-list"> <li 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Media </h6> <span class="cmp-footer-category__expand-arrow cmp-footer-category__expand-arrow--more"></span> <span class="cmp-footer-category__expand-arrow cmp-footer-category__expand-arrow--less"></span> </summary> <div> <ul class="cmp-footer-category-list"> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{"footer-links-99f2eda89d":{"parentId":"footer-links","@type":"kpmg/components/footer","dc:title":"Newsroom","xdm:linkURL":"/content/kpmgpublic/xx/en/media.html"}}" href="/xx/en/media.html"> <span>Newsroom</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{"footer-links-09aab7faf5":{"parentId":"footer-links","@type":"kpmg/components/footer","dc:title":"Press Releases","xdm:linkURL":"/content/kpmgpublic/xx/en/media/press-releases.html"}}" href="/xx/en/media/press-releases.html"> <span>Press 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