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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="/ca/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="/ca/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="/ca/en/home/services.html"> Services </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="/ca/en/home/services/environmental-social-and-governance.html"> ESG </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link 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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 }} </a> </div> <!-- COLLAPSE-TRIGGER FOR SUB-LIST --> <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" > <!-- COLLAPSE TRIGGER --> <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger> <!-- COLLAPSE MENU --> <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified account will be deleted 48 hours after initial registration. Click anywhere on the bar, to resend verification email."> </section> </header> <!-- Begin Component: RegistrationPromoOverlay --> <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> <img src="https://assets.kpmg.com/is/image/kpmg/promo-overlay?scl=1" alt="Register an account"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section> <!-- End Component: RegistrationPromoOverlay --> <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you&#39;re kept up to date. Please take a moment to review these changes. 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9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/frv-use-only-dandelion-4:cq5dam.web.510.340" alt="Dandelion"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> US SEC climate-related disclosures </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> US SEC climate-related disclosures </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Understanding the SEC’s climate proposal </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Understanding the SEC’s climate proposal </p> </div> </div> </div> </a> </section> </div> </div> </div> </section> </div> <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-12 col-md-height"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Considerations for your leadership team</h3> <div class="bodytext-data"> <ul> <li>Have you identified and prioritized ESG issues which truly matter to your business and stakeholders?</li> <li>Have you developed a multi-year ESG reporting strategy informed by stakeholder feedback and evolving ESG disclosure requirements?</li> <li>How are you measuring and reporting on the environmental (e.g., greenhouse gas emissions) and social (e.g., diversity, equity, inclusion, human rights and Indigenous reconciliation efforts) impacts of your business operations?</li> <li>Are your ESG metrics and reported performance against targets accurate and complete? Is your ESG data ready for third-party assurance?</li> <li>Are your business functions - governance, people, process, technology and data - optimized to deliver on the next generation of ESG reporting?</li> </ul> </div> </section> </div> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section class="module-quote component cobalt_blue_purple "> <div class="quote-bg"> <p class="block-quotes quote-content"> KPMG’s capabilities in disclosure and assurance-related services make it a strong shortlisting candidate for businesses that are at the readiness stage for complying with regulations. Furthermore, KPMG’s global footprint will be a benefit to firms with cross-jurisdictional operations and complex disclosure requirements. </p> <p class="quote-author block-with-quotes quote-content"> <span>Verdantix Green Quadrant</span><br/> <span>Climate Change Consulting 2023</span><br/> </p> </div> </section> </div> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">How we can help our clients</h3> <div class="bodytext-data"> <ul> <li><strong>Enabling effective ESG reporting</strong>, including single and double materiality assessments, benchmarking, content identification and development, reporting structure and data requirements planning, and compliance reviews.</li> <li><strong>Aligning with various ESG reporting standards </strong>(ISSB, ESRS, SEC) and frameworks (TNFD, GRI, CDP and UN SDGs) including framework selection guidance, gap assessments, and implementation support</li> <li><strong>Developing an (inaugural) ESG report</strong> and/or an integrated report.</li> <li><strong>Enhancing data quality</strong>, including designing appropriate metrics, preparing effective methodology statements, improving the rigor or efficiency of the reporting process and relevant controls.</li> <li><strong>Assisting with ESG reporting system vendor selection and / or implementation</strong>. KPMG in Canada has strategic alliances with Microsoft, ServiceNow, Salesforce and others to equip your organization with the right technology solutions and platforms to address your ESG reporting needs.</li> <li><strong>Preparing for third-party assurance</strong> over ESG reporting and data; As market and stakeholder expectations evolve and reporting requirements become mandatory, the information that businesses report must be robust and independently assured to gain the trust of investors, stakeholders and the wider public.</li> </ul> </div> </section> </div> </div> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <h2 class="maintitle centerAlign"> Insights </h2> <div class="row-same-height"> <div class="col-md-3 col-md-height"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" 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src="https://assets.kpmg.com/is/image/kpmg/coiled-ribbons:cq5dam.web.510.340" alt="Coiled ribbon cables"> </picture> <!-- mobile no change & no gradient, tablet & desktop changes --> <!--Show grandient only in tablet as this will be converted into 50% in tablet only in 1400 templates--> <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/coiled-ribbons:cq5dam.web.510.340" alt="Coiled ribbon cables"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Fighting modern slavery in Canadian supply chains </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Fighting modern slavery in Canadian supply chains </strong> </div> <div 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class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> The ABCs of ESG </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> The ABCs of ESG </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> The ABCs of ESG </strong> </div> <div class="readtime"> <span>8 min read</span> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> A Canadian perspective on regulatory requirements and reporting standards </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> A Canadian perspective on regulatory requirements and reporting standards </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> A Canadian perspective on regulatory requirements and reporting standards </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-3 col-md-height"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Why audit committees should steer ESG reporting" href="/ca/en/home/insights/2023/11/why-audit-committees-should-steer-esg-reporting.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture> <!--[if IE 9]> <video style="display: none;"><![endif]--> <source srcset="https://assets.kpmg.com/is/image/kpmg/canadian-east-coast-light-house:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/canadian-east-coast-light-house:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/canadian-east-coast-light-house:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <!--[if IE 9]></video><![endif]--> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/canadian-east-coast-light-house:cq5dam.web.510.340" alt="Canadian east coast light house"> </picture> <!-- mobile no change & no gradient, tablet & desktop changes --> <!--Show grandient only in tablet as this will be converted into 50% in tablet only in 1400 templates--> <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/canadian-east-coast-light-house:cq5dam.web.510.340" alt="Canadian east coast light house"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Why audit committees should steer ESG reporting </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Why audit committees should steer ESG reporting </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Why audit committees should steer ESG reporting </strong> </div> <div class="readtime"> <span>8 min read</span> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Many organizations are unprepared for new ESG reporting requirements, leaving them exposed to reputational risk and reduced access to capital </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Many organizations are unprepared for new ESG reporting requirements, leaving them exposed to reputational risk and reduced access to capital </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Being unprepared could expose companies to reputational and financial risks </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained 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data-rendition-path="{&#34;510&#34;:&#34;cq5dam.web.510.340&#34;,&#34;1200&#34;:&#34;cq5dam.web.1200.600&#34;,&#34;2100&#34;:&#34;cq5dam.web.2100.700&#34;}" data-cmp-hook-image="image" src="https://assets.kpmg.com/is/image/kpmg/puffin-sunset:{rendition}" alt="Atlantic puffin against pink sunset sky" data-cmp-lazy="true" data-cmp-lazythreshold="0"/> </div> </div> <div class="cmp-dynamic-promo__content"> <div class="cmp-dynamic-promo__text-container"> <div class="cmp-dynamic-promo__primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="cmp-dynamic-promo__title line-clamp line-clamp-2"> ESG insights </strong> </div> <div class="visible-xs"> <strong class="cmp-dynamic-promo__title line-clamp line-clamp-2 "> ESG insights </strong> </div> <div class="hidden-xs"> <p class="cmp-dynamic-promo__desc line-clamp line-clamp-3 "> Transformative insights to help prepare your organization for a sustainable future </p> </div> <div class="visible-xs"> <p class="cmp-dynamic-promo__desc line-clamp line-clamp-3 "> Transformative insights to help prepare your organization for a sustainable future </p> </div> </div> </div> </a> </section></div> <div class="dynamicpromotionalcomponent parbase cmp-dynamic-promo--text-below aem-GridColumn--default--none aem-GridColumn--phone--none aem-GridColumn--phone--12 aem-GridColumn aem-GridColumn--offset--phone--0 aem-GridColumn--offset--default--0 aem-GridColumn--default--4"> <section class="module-dynamicpromotional component cmp-dynamic-promo" personalize="false"> <a title="ESG Blogs" class="cmp-dynamic-promo__inner-section dynamic-promo-campaign-modal" href="https://kpmg.com/ca/en/blogs/home/topics/topicdetails.shapingsustainability.html"> <div class="cmp-dynamic-promo__image-container object-fit-img-crop-container crop-image crop-centre-centre"> <div class="cmp-image"> <img class="cmp-image__image--is-loading cmp-image__image " data-cmp-is="image" data-rendition-path="{&#34;510&#34;:&#34;cq5dam.web.510.340&#34;,&#34;1200&#34;:&#34;cq5dam.web.1200.600&#34;,&#34;2100&#34;:&#34;cq5dam.web.2100.700&#34;}" data-cmp-hook-image="image" src="https://assets.kpmg.com/is/image/kpmg/stack-of-wooden-blocks-esg:{rendition}" alt="Man stacking wooden blocks" data-cmp-lazy="true" data-cmp-lazythreshold="0"/> </div> </div> <div class="cmp-dynamic-promo__content"> <div class="cmp-dynamic-promo__text-container"> <div class="cmp-dynamic-promo__primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="cmp-dynamic-promo__title line-clamp line-clamp-2"> ESG Blogs </strong> </div> <div class="visible-xs"> <strong class="cmp-dynamic-promo__title line-clamp line-clamp-2 "> ESG Blogs </strong> </div> <div class="hidden-xs"> <p class="cmp-dynamic-promo__desc line-clamp line-clamp-3 "> How organizations can factor ESG commitments into critical business decisions </p> </div> <div class="visible-xs"> <p class="cmp-dynamic-promo__desc line-clamp line-clamp-3 "> How organizations can factor ESG commitments into critical business decisions </p> </div> </div> </div> </a> </section></div> <div class="ghost aem-GridColumn aem-GridColumn--default--12"> </div> </div> </div> </div> </div> <div class="accordion parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-dynamic-accordion component page-width-layout"> <h2 class="accordion-title centerAlign">Frequently asked questions (FAQs)</h2> <div class="accordion nonEditableMode"> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> How do I contact KPMG about ESG reporting requirements? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>Connect with one of our <a href="#connect">ESG Reporting leaders</a>.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What are the various ESG reporting audit and compliances and how KPMG can help with this? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>Emissions, key adopted standards and regulatory requirements. KPMG in Canada can help clients track ESG progress and recommend future ESG-related decisions that need to be made.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> How can KPMG help with integrated reporting and enhanced MD&amp;A disclosure <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>At KPMG in Canada, we combine our knowledge and skills across ESG requirements and technical accounting to provide integrated reporting and disclosure solutions that align with industry standards, ratings and trends.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What is TCFD? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The Financial Stability Board established the Task force on Climate Related Financial Disclosures (TCFD) to develop guidance to enhance public disclosure of climate-related risks of impact on a company. This helps investors to understand a company’s exposure to climate risk.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What is TNFD? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The Taskforce on Nature-related Financial Disclosures (TNFD) was established in response to the growing acknowledgement that nature should be factored into financial and business decisions. The TNFD is a global, market-driven, science-led and government-backed initiative.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What is SASB? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by reporting issuers. SASB standards focus on financially material issues; its mission is to help businesses around the world report on the sustainability topics that matter most to their investors.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What is SDG? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The 17 Sustainable Development Goals (SDGs) were set up by the United Nations as a universal call to action to end poverty, protect the planet and ensure that all people enjoy peace and prosperity by 2030.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What is GRI? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What is IIRC? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession, academia and NGOs that promotes communication about value creation, preservation and erosion as the next step in the evolution of corporate reporting.</p> </div> </section> </div> </div> <div class="card"> <div class="card-head grey"> <button aria-expanded="false"> What are the WEF metrics? <span class="accordion-icon icon-expand-closed"></span> </button> </div> <div class="card-body "> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The World Economic Forum, together with the International Business Council, have worked with the Big Four to build a list of ESG metrics every company should be able to report against. This is currently under consultation.</p> </div> </section> </div> </div> </div> </div> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component " id="connect"> <h2 class="maintitle centerAlign"> Connect with us </h2> <div class="row-same-height"> <div class="col-md-height"> <!-- New optional component begins --> <div class="parsys-row clearfix"> <div class="module-dynamic-author component component-loading contact-comp" data-variation="50"> <div class="dynamic-author-spinner"></div> <div class="dynamic-author-carousel"> <div class="author-item "> <div class="author-details-container"> <a href="/ca/en/home/contacts/d/katie-dunphy.html" aria-label="Katie Dunphy Profile" x-cq-linkchecker="skip" class="figure-link" data-title="Katie Dunphy "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Katie Dunphy" 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/katie-dunphy:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/katie-dunphy: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 ">Katie Dunphy </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Partner, National ESG Reporting Transformation Leader </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/en/home/contacts/d/katie-dunphy.html" aria-label="Profile Katie Dunphy " 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class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Sander Jansen" 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/Sander-Jansen:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Sander-Jansen: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 ">Sander Jansen </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Director, ESG </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/en/home/contacts/j/sander-jansen.html" aria-label="Profile Sander Jansen " class="author-profile" x-cq-linkchecker="skip"> Profile </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Sander Jansen " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/en/home/misc/people-contact-form.html/ca/en/home/contacts/j/sander-jansen.html" class="author-email people-connect db-form"> Email </button> </span> <!-- conditional statement to display '| Phone' label and anchor reference --> | <span> <a href="tel:+1 514 840 2585" aria-label="Phone Sander Jansen " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/ca/en/home/contacts/c/bailey-church.html" aria-label="Bailey Church Profile" x-cq-linkchecker="skip" class="figure-link" data-title="Bailey Church "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Bailey Church" 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/Bailey-Church:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Bailey-Church: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 ">Bailey Church </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Partner, Accounting Advisory Services </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/en/home/contacts/c/bailey-church.html" aria-label="Profile Bailey Church " class="author-profile" x-cq-linkchecker="skip"> Profile </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Bailey Church " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/en/home/misc/people-contact-form.html/ca/en/home/contacts/c/bailey-church.html" class="author-email people-connect db-form"> Email </button> </span> <!-- conditional statement to display '| Phone' label and anchor reference --> | <span> <a href="tel:+1613 212 3698" aria-label="Phone Bailey Church " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/ca/en/home/contacts/o/michael-ort.html" aria-label="Michael Ort Profile" x-cq-linkchecker="skip" class="figure-link" data-title="Michael Ort "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Michael Ort " 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/michael-ort:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/michael-ort: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 ">Michael Ort </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Partner, Accounting Advisory Services </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/en/home/contacts/o/michael-ort.html" aria-label="Profile Michael Ort " class="author-profile" x-cq-linkchecker="skip"> Profile </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Michael Ort " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/en/home/misc/people-contact-form.html/ca/en/home/contacts/o/michael-ort.html" class="author-email people-connect db-form"> Email </button> </span> <!-- conditional statement to display '| Phone' label and anchor reference --> | <span> <a href="tel:+1416 224 4108" aria-label="Phone Michael Ort " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> 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Barr </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Partner, Advisory Services </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/en/home/contacts/b/james-d-barr.html" aria-label="Profile James D. Barr " class="author-profile" x-cq-linkchecker="skip"> Profile </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email James D. Barr " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/en/home/misc/people-contact-form.html/ca/en/home/contacts/b/james-d-barr.html" class="author-email people-connect db-form"> Email </button> </span> <!-- conditional statement to display '| Phone' label and anchor reference --> | <span> <a href="tel:+1306 791 1236" aria-label="Phone James D. 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class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Atin Prakash </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Partner, ESG </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG in Canada </div> </div> </div> <div class="author-links"> <span> <a href="/ca/en/home/contacts/p/atin-prakash.html" aria-label="Profile Atin Prakash " class="author-profile" x-cq-linkchecker="skip"> Profile </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Atin Prakash " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/ca/en/home/misc/people-contact-form.html/ca/en/home/contacts/p/atin-prakash.html" class="author-email people-connect db-form"> Email </button> </span> <!-- conditional statement to display '| Phone' label and anchor reference --> | <span> <a 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