Consulting - KPMG Poland

<!DOCTYPE html> <html lang="en-US"> <head> <meta http-equiv="content-type" content="text/html" charset="UTF-8"/> <meta http-equiv="date" content="Tue, 22 Oct 2024 08:27:33 GMT"/> <meta http-equiv="content-language" content="en-US"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="keywords" content="Cyber security laws and regulation,Cyber security laws and regulation,Cybersecurity,Cyber security laws and regulation,Cyber security laws and regulation,Cybersecurity,IT security,Cyber security laws and regulation,Cyber security laws and regulation,Cybersecurity,Cyber security laws and regulation,Cyber security laws and regulation,Cybersecurity,IT security"/> <meta name="description" content="We offer advisory services aimed at improving the efficiency of enterprises and their stable development."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin /> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin /> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin /> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"/> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"/> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"/> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"/> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"/> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"/> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"/> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"/> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"/> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"/> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"/> <link rel="canonical" href="https://kpmg.com/pl/en/home/services/business-advisory.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:title" content="Advisory"/> <meta name="DC.Title" content="Advisory - KPMG Poland"/> <meta name="twitter:creator" content="@KPMG"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/pl-usluga-6-1500-857:cq5dam.web.1200.630"/> <meta http-equiv="last-modified" content="Wed, 16 Oct 2024 11:48:17 GMT"/> <meta name="DC.Description" content="We offer advisory services aimed at improving the efficiency of enterprises and their stable development."/> <meta name="twitter:site" content="@KPMG"/> <meta name="twitter:description" content="We offer consulting services aimed at improving the efficiency of enterprises and their stable development."/> <meta name="DC.Language" content="en-US"/> <meta name="DC.Date" content="2024-10-16"/> <meta name="DC.Format" content="text/html"/> <meta name="robots" content="index, follow"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/pl-usluga-6-1500-857:cq5dam.web.1200.630"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:title" content="Advisory"/> <meta property="og:locale" content="en"/> <meta property="og:url" content="https://kpmg.com/pl/en/home/services/business-advisory.html"/> <meta property="og:description" content="We offer consulting services aimed at improving the efficiency of enterprises and their stable development."/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Laskowski, Artur","KPMG_Short_Desc":"We offer advisory services aimed at improving the efficiency of enterprises.","KPMG_Market_ID":"19825234964952847383902,85478083404051482048670,159210560737524295664211","KPMG_Change_Frequency":"hourly","KPMG_Topic_Keywords":"Cyber security laws and regulation|Cyber security laws and regulation|Cybersecurity|Cyber security laws and regulation|Cyber security laws and regulation|Cybersecurity|IT security|Cyber security laws and regulation|Cyber security laws and regulation|Cybersecurity|Cyber security laws and regulation|Cyber security laws and regulation|Cybersecurity|IT security","KPMG_Template":"/conf/kpmgpublic/settings/wcm/templates/services-content-1100-template","KPMG_Service_ID_Loc":"139451683369905992286273,13644581436062504279162,74323892010940552100152","KPMG_Geographic_Origin_ID":"PL","KPMG_Article_ReadTime":"","KPMG_URL":"/pl/en/home/services/business-advisory.html","KPMG_Image_Alt":"Business Advisory","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Document,Media formats/Image","KPMG_Geo_RelevanceID":"174302957848212645331005","KPMG_Description":"We offer advisory services aimed at improving the efficiency of enterprises and their stable development.","KPMG_Persona_Path":"Personas/Audience,Personas/Clients,Personas/Potential Clients","KPMG_GeoRelISO3166_3":"POL","KPMG_GeoRelISO3166_2":"PL","KPMG_Cont_Type_Path":"Content type/Landing Pages/Landing Pages Services","KPMG_Persona_ID":"549916431768785771034065349584824,59205189396461572826360,60541426764903813537507","KPMG_Geo_Rel_Path":"Geography/Europe/Eastern Europe/Poland","KPMG_Business_Owner_Group":"PL – PL – Digital Marketing","KPMG_Service_Pth_Loc":"Services/Advisory,Services/Advisory/Management Consulting,Services/Advisory/Risk Consulting","KPMG_Title":"Advisory","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"pl:en:home:services:business-advisory","KPMG_Med_For_Type_ID":"150162736518618207282726,139530417022481105394120","KPMG_Document_Id":"OC01N1649235598752","KPMG_Content_Type_ID":"24389756546209108049251","KPMG_Topic_Path":"Insights/Data and Analytics/Analytics capabilities/Big data technology,Insights/IT Management/Technology change,Insights/IT Management/Technology change/IT integration,Insights/IT Management/Technology change/Project risk management,Insights/IT Management/Technology change/System quality assurance,Insights/IT Management/Technology change/Technology change management,Insights/Mega trends/Technology,Insights/Mega trends/Technology/Connectivity,Insights/Mega trends/Technology/Cyber security,Insights/Mega trends/Technology/Data,Insights/Mega trends/Technology/Devices,Insights/Mega trends/Technology/Security and privacy,Insights/Mega trends/Technology/Speed,Insights/Risk Management/Governance, risk and compliance technology,Insights/Talent Management/Global workforce technology,Insights/Tech Innovation/Collaboration technologies,Insights/Tech Innovation/Smart grid technologies","KPMG_Short_Title":"Advisory","KPMG_FONT":"false","KPMG_Live_Copy":"false","KPMG_HTML_Title":"Consulting","KPMG_Canonical_URL":"https://kpmg.com/pl/en/home/services/business-advisory.html","KPMG_Market_Path":"Markets/High Growth Markets,Markets/International Markets,Markets/National Markets","KPMG_Seo_Priority":"1.0","KPMG_Geo_Rel_ISO3166":"616","KPMG_Template_Type":"services-content-1100-template","KPMG_last_mod_rank":"1729079297462","KPMG_Topic_ID":"712393017088496676757216580162132,835258724548079331939075660632307,224492884004669196516505041688662,179178631563181918258803278107458,562025094261874237522508309788133,263697687989910032336359423130779,352172976601030426090531232182456,665596477424785694540579031324963,381334560107007068199107631114497,580916876864532767631452058416534,68472816545745339034520899446791,634958856049118586948795737043918,203821697841394790876789470713805,593060846848625150548492251655430,610656395169085331094658119789841,45764995083301003366124447321110,125672904489576124236169093895096","KPMG_Image":"/content/dam/kpmg/pl/images/services/depts/pl-usluga-6-1500-857.jpg","KPMG_Blog_Topics":""};var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}};var appSearchClientEnv="";var isadmactive="true";var kpmgAssetDomain="https:\/\/assets.kpmg.com";var calanderProperties={"longMonths":["January","February","March","April","May","June","July","August","September","October","November","December"],"shortMonths":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"timeMeridiems":["AM","PM"]};var dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"d","monthType":"mmm","hourType":"hh","monthCase":"cc","yearType":"yy"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":" "},{"item2":". "},{"item3":""}]};var kpmgDateFormat="dd-mmm-yyyy :Day Month Year";var kpmgDateSeperator1=' ';var kpmgDateSeperator2='. ';var kpmgDateSeperator3='';var KPMG=KPMG||{};var isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="application/ld+json"> {"serviceType":"Advisory","provider":{"@type":"Organization","name":"KPMG"},"@type":"Service","@context":"http://schema.org/","url":"https://kpmg.com/pl/en/home/services/business-advisory.html"} </script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"",isPersonalize:false,isSitePersonalize:false,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB\u002DD5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"en"||"en",countryCode:"pl"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:""||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Get started by using an existing social media account or fill in the fields below to gain access to articles, research and resources.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your dashboard or you can return to the article you just saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_error_tc_authored_msg_tc2:"Please select this checkbox to continue.",kpmg_error_tc_authored_msg_tc3:"Please select this checkbox to continue.",kpmg_privacy_acceptance_error_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Please enter your email address to reset your password.",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter and must be different from the previous 5 passwords.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E\u002Dmail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New Password should be different than previous 5 passwords",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG\/GIF\/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We\x27re sorry",gigya_account_disabled_error_title:"We\x27re sorry",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"This account is disabled",gigya_cookies_disabled_error_description:"We cannot complete your request because third\u002Dparty cookies are currently disabled in your browser. We use third\u002Dparty cookies to provide the best browsing experience. Please check your browser settings and enable third\u002Dparty cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First Name",kpmg_placeholder_last_name:"Last name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Company (Optional)",kpmg_placeholder_select_country:"Select Country \/ Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organisation",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Your email has been verified. Now you can enjoy all personalized content kpmg.com has to offer.",office_locator_geolocation_error:"Error finding the Geo location",office_locator_nocities_error:"No Cities Found for the region\/location selected",office_locator_noresults_error:"No results found for the search performed",showanotherarticle:"Show me another article",dontshowarticleagain:"Don\x27t show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Quick view",or_divider_text:"OR",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalized dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You\x27ve already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Search",close:"Close",resentemail:"We\x27ve sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You\x27ve logged out",logoutdescription:"You\x27ve successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected \u002D manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME mins read",officeLocationFax:"Fax",officeLocationTel:"Tel",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"",searchResultsCopyOne:"",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"",addtolib:"",feedback:"",fgeCongrats:"",fgeError:"",resetPassword:"",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/editable-flex-template/css/editable-flex-template-03d0d7.css'/> <meta name="msapplication-TileColor" content="#00338D"/> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"/> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"/> <meta name="theme-color" content="#00338D"/> <title>Consulting - KPMG Poland</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> <meta name="template" content="services-content-1100-template"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> <link rel="stylesheet" href="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-base.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-dependencies.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-site.css" type="text/css"> </head> <body class="base-editable-template-page page basicpage"> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'>  <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-2", "altText": "KPMG Logo | Link do strony głównej", "linkURL": "/pl/en/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "/pl/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "/pl/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": "/pl/en/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "About", "linkURL": "/pl/en/home/about.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Careers", "linkURL": "/pl/en/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "Contact", "linkURL": "/pl/en/home/misc/contact-kpmg-in-poland.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Careers ", "linkURL": "" }, { "id": "alumni", "label": " Alumni ", "linkURL": "" }, { "id": "media", "label": " Media ", "linkURL": "" }, { "id": "social", "label": " Social ", "linkURL": "" }, { "id": "about", "label": " About ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/pl/en/home/services/business-advisory/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Survey Reports", "url": "/content/kpmgpublic/pl/en/home/misc/search.html?q=report&sp_p=any", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Tax & Legal Alerts", "url": "/pl/en/home/insights/2016/04/tax-legal-alerts.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Blogs", "url": "https://kpmg.com/pl/en/blogs/home.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Webcasts", "url": "https://webcasty.kpmg.pl", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Weekly Tax Review", "url": "/pl/en/home/insights/2021/02/kpmg-weekly-tax-review.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/insights.html", "label": "See more", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Survey Reports", "url": "/content/kpmgpublic/pl/en/home/misc/search.html?q=report&sp_p=any", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Tax & Legal Alerts", "url": "/pl/en/home/insights/2016/04/tax-legal-alerts.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Blogs", "url": "https://kpmg.com/pl/en/blogs/home.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Webcasts", "url": "https://webcasty.kpmg.pl", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Weekly Tax Review", "url": "/pl/en/home/insights/2021/02/kpmg-weekly-tax-review.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/insights.html", "label": "See more", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "KPMG Library", "linkUrl": "https://biblioteka.kpmg.pl", "description": "Online database of KPMG publications.", "altText": "Link to KPMG Library", "imgUrl": "/is/image/kpmg/pl-512-341-biblioteka", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Business Digital Transformation Monitor. Edition 2024", "linkUrl": "/pl/en/home/insights/2024/06/business-digital-transformation-monitor-edition-2024.html", "description": "Exploring unknown paths in the digital world.", "altText": "Link to page Business solutions during the COVID-19 pandemic", "imgUrl": "/is/image/kpmg/Monitor-2024-1500-857", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/pl/en/home/services/business-advisory/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Banking", "url": "/pl/en/home/industries/financial-services/banking.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Building, Construction & Real Estate", "url": "/pl/en/home/industries/building-construction-real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Energy", "url": "/pl/en/home/industries/energy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure", "url": "/pl/en/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/industries.html", "label": "All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Banking", "url": "/pl/en/home/industries/financial-services/banking.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Building, Construction & Real Estate", "url": "/pl/en/home/industries/building-construction-real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Energy", "url": "/pl/en/home/industries/energy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure", "url": "/pl/en/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/industries.html", "label": "All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-list-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Life Sciences", "url": "/pl/en/home/industries/life-sciences.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Automotive", "url": "/pl/en/home/industries/automotive.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Equity", "url": "/pl/en/home/industries/private-equity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Enterprise", "url": "/pl/en/home/industries/private-enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "nav-list", "links":[ { "label": "Consumer Markets", "url": "/pl/en/home/industries/consumer-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Financial Services", "url": "/pl/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology, Media & Telecommunications", "url": "/pl/en/home/industries/technology-media-telecommunications.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transport, Shipping & Logistics", "url": "/pl/en/home/industries/transport-shipping-logistics.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Insurance", "url": "/pl/en/home/industries/financial-services/insurance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/pl/en/home/services/business-advisory/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/pl/en/home/services/audit-and-other-assurance-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Financial Services", "url": "/pl/en/home/services/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/pl/en/home/services/business-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Deal Advisory", "url": "/pl/en/home/services/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }, "cell2": { "type": "nav-list", "links":[ { "label": "Tax", "url": "/pl/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Law", "url": "/pl/en/home/services/kpmg-law.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Accounting and payroll services", "url": "/pl/en/home/services/accounting-and-payroll-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG: Environmental, Social and Governance", "url": "/pl/en/home/services/esg-environmental-social-and-governance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3": { "type": "card-link", "title": "Investment in Poland | 2024 Edition", "linkUrl": "/pl/en/home/insights/2024/08/investment-in-poland-2024-edition.html", "description": "The publication presents key economic indicators, describes the M&A market and legal and tax issues of key importance for investing in Poland.", "altText": "Investment in Poland | 2024 Edition", "imgUrl": "/is/image/kpmg/Investment in Poland-2024-1500-857", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "true" }, "cell2": { "type": "nav-list", "links":[ { "label": "Tax", "url": "/pl/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Law", "url": "/pl/en/home/services/kpmg-law.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Accounting and payroll services", "url": "/pl/en/home/services/accounting-and-payroll-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG: Environmental, Social and Governance", "url": "/pl/en/home/services/esg-environmental-social-and-governance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/pl/en/home/services/audit-and-other-assurance-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Financial Services", "url": "/pl/en/home/services/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/pl/en/home/services/business-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Deal Advisory", "url": "/pl/en/home/services/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-mixed-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Tax", "url": "/pl/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Law", "url": "/pl/en/home/services/kpmg-law.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Accounting and payroll services", "url": "/pl/en/home/services/accounting-and-payroll-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG: Environmental, Social and Governance", "url": "/pl/en/home/services/esg-environmental-social-and-governance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "card-link", "title": "Investment in Poland | 2024 Edition", "linkUrl": "/pl/en/home/insights/2024/08/investment-in-poland-2024-edition.html", "description": "The publication presents key economic indicators, describes the M&A market and legal and tax issues of key importance for investing in Poland.", "altText": "Investment in Poland | 2024 Edition", "imgUrl": "/is/image/kpmg/Investment in Poland-2024-1500-857", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/pl/en/home/services/business-advisory/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Who we are", "url": "/pl/en/home/about.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our values", "url": "/pl/en/home/about/new-our-values-and-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our Successes", "url": "/pl/en/home/about/our-successes.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Media", "url": "/pl/en/home/for-media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Who we are", "url": "/pl/en/home/about.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our values", "url": "/pl/en/home/about/new-our-values-and-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our Successes", "url": "/pl/en/home/about/our-successes.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Media", "url": "/pl/en/home/for-media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Offices in Poland", "linkUrl": "/pl/en/home/about/offices.html", "description": "Come and visit the KPMG offices in Warsaw, Kraków, Poznań, Wrocław, Gdańsk, Katowice and Łódź.", "altText": "Woman looking at woods | Link to page: KPMG IMPACT", "imgUrl": "/is/image/kpmg/pl-biuro-kpmg-w-warszawie", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Events", "linkUrl": "/pl/en/home/events.html", "description": "KPMG in Poland organizes various business events and supports a variety of industry conferences.", "altText": "Heart in hands | Link to page: Corporate social responsibility", "imgUrl": "/is/image/kpmg/Konferencja", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/pl/en/home/services/business-advisory/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "For IT", "url": "/pl/en/home/careers/for-it.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Recruitment process", "url": "/pl/en/home/careers/recruitment-process.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Programmes for students and graduates", "url": "/pl/en/home/careers/for-students-and-graduates/programmes-for-students-and-graduates.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Generation KPMG", "url": "https://www.generationkpmg.pl/", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Job and internship offers", "url": "/pl/pl/home/careers/oferty-pracy-i-praktyk-w-kpmg-w-polsce.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/careers.html", "label": "View All", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "For IT", "url": "/pl/en/home/careers/for-it.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Recruitment process", "url": "/pl/en/home/careers/recruitment-process.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Programmes for students and graduates", "url": "/pl/en/home/careers/for-students-and-graduates/programmes-for-students-and-graduates.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Generation KPMG", "url": "https://www.generationkpmg.pl/", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Job and internship offers", "url": "/pl/pl/home/careers/oferty-pracy-i-praktyk-w-kpmg-w-polsce.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/pl/en/home/careers.html", "label": "View All", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "For students and graduates", "linkUrl": "/pl/en/home/careers/for-students-and-graduates.html", "description": "We help students take their first steps in the labour market", "altText": "For students and graduates", "imgUrl": "/is/image/kpmg/pl-dropdown-kariera-w-kpmg-1500-857", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "For professionals", "linkUrl": "/pl/pl/home/careers/oferty-pracy-i-praktyk-w-kpmg-w-polsce.html", "description": "Interested in careers around the worldin KPMG in Poland? Search and apply for a job today.", "altText": "Job and internship offers", "imgUrl": "/is/image/kpmg/pl-dropdown-2-oferty-pracy-1500-857", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/pl/en/home/services/business-advisory/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ ] }'> </div> </li> </ul>  <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Close site selector" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Select KPMG member firm site and language" , "sites":[ { "selected": true, "countryLocale": "Poland (EN)", "link": "/pl/en/home/services/business-advisory.html" }, { "selected": false, "countryLocale": "Poland (PL)", "link": "/content/kpmgpublic/pl/pl/home.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/pl/en/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div>  <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "1024006152009235084723821730226", "prefix_results": "200", "language": "en_us", "lang": "en_us", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=pl" } }, "config": { "searchResultsPath": "/pl/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"1024006152009235084723821730226", "searchResultPath":"/pl/en/home/misc/search.html", "searchLanguage":"en_us", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalize your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalize your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You've been a member since" }, "siteSelector": { "title": "Experience KPMG Personalization", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/pl/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-2" alt="KPMG Logo | Link do strony głównej"> </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="/pl/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="/pl/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="/pl/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="/pl/en/home/about.html"> About </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="/pl/en/home/careers.html"> Careers </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="/pl/en/home/misc/contact-kpmg-in-poland.html"> Contact </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/pl/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-2" alt="KPMG Logo | Link do strony głównej"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <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>  <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>  <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>  <script type="text/x-template" id="desktop-navbar-component-template">  <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" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <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>  <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>  <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>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <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>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <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>   <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" >  <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>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <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: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <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>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <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" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <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>   <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 v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <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 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>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <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>  <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" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <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>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <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>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <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: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$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>  <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>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <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: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$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>  <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>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <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'}">  <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>  <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' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <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'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <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>  <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>   <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>  <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" >  <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>  <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>  <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>  <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" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <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: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$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>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <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" >  <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" >  <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>  <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" >  <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>  <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>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <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" >  <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>  <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>  <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">  <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>  <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>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <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 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>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <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>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <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>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <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>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <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>  <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>  <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')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <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>  <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"> </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>  <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're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="editable-flex-template"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicfullbleedbanner parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-dynamicfullbleedbanner component fullbleed staticImage self-contained component-trackable text-color-white"> <div class="inner-section"> <div class="banner-media ">  <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-usluga-6-business-advisory-business-advisory-1500-537:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-usluga-6-business-advisory-business-advisory-1500-537:cq5dam.web.1400.350" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-usluga-6-business-advisory-business-advisory-1500-537:cq5dam.web.1400.350" alt="Business Advisory"> </picture> </div> <div class="overlay-wrapper"> <div class="text-overlay"> <div class="banner-title"> <h1> <span class="line-clamp">Advisory</span> </h1> </div> <p class="banner-description hidden-xs"> We offer advisory services aimed at improving the efficiency of enterprises and their stable development. </p> </div> </div> <div class="banner-description visible-xs"> We offer advisory services aimed at improving the efficiency of enterprises. </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="horizontalstickyutilitybar parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-horizontalstickyutilitybar component "> <div class="h-utility-sticky-bar-wrapper"> <p class="title-wrap hidden"><span class="content-short-title line-clamp line-clamp-1"></span></p> <div class="inner-wrapper"> <div class="list-wrap"> <ul class="share-list"> <li class="visible-xs"> <button class="generic-share-button" aria-haspopup="true" aria-expanded="false"> <span class="sr-only">Share</span> <span class="icon-share-menu-no-circle"></span> </button> <div class="share-dialog hidden-lg" style="display: none;"> <div class="headline-container"> <span class="headline">Share</span> <button class="close-btn"> <span class="sr-only">close</span> <span class="icon icon-close"></span> </button> </div> </div> </li> <li class="hidden-xs"> <div class="share-buttons"> <div id="shareButton" class="touch-share" data-pageurl="https://kpmg.com/pl/en/home/services/business-advisory.html" data-pagetitle="Advisory" data-pagedescription="We offer consulting services aimed at improving the efficiency of enterprises and their stable development." data-socialshare="twitter,linkedin,facebook,googleplus" data-supportedsocialshareproviders="twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone" data-alttext="{"whatsapp":{"socialprovider":"whatsapp","alttext":"Recommend on Whatsapp"},"twitter":{"socialprovider":"twitter","alttext":"Recommend on Twitter"},"xing":{"socialprovider":"xing","alttext":"Recommend on Xing"},"weibo":{"socialprovider":"weibo","alttext":"Recommend on Weibo"},"vk":{"socialprovider":"vk","alttext":"Recommend on vk"},"facebook":{"socialprovider":"facebook","alttext":"Recommend on Facebook"},"linkedin":{"socialprovider":"linkedin","alttext":"Recommend on LinkedIn"},"qzone":{"socialprovider":"qzone","alttext":"Recommend on qzone"},"email":{"socialprovider":"email","alttext":"kpmg.accessibility.email"}}" data-sharetext="Share"> </div> </div> </li> </ul> <ul class="utility-list"> <li class="add-to-library"> <span class="libraryLimit-value">1000</span> <div class="module-addtolibrary component self-contained clearfix notaddtolibrarypromo" data-description="We offer consulting services aimed at improving the efficiency of enterprises and their stable development." data-shortdescription="We offer consulting services aimed at improving the efficiency of enterprises and their stable development." data-href="https://kpmg.com/pl/en/home/services/business-advisory.html" data-image="/is/image/kpmg/pl-usluga-6-1500-857" data-title="Advisory" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-haspopup="true"> <span class="icon-bookmark-no-circle"></span> <span class="btn-copy sr-only">Save this article to my library</span> </button> </div> </li> <li class="top-bottom hidden-xs"> <button class="upDown down" data-down="Go to bottom of page" data-up="Return to top"> <span class="btn-label sr-only" aria-live="polite" aria-atomic="true" aria-relevant="text">Go to bottom of page</span> <span class="icon-expand-closed" aria-hidden="true" data-title="Go to bottom of page"></span> </button> </li> </ul> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="breadcrumb parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-breadcrumb component d-none"> <ul id="breadCrumbNav"> <li><a href="/pl/en/home.html" data-title="Home">Home</a> <span>›</span> </li> <li><a href="/pl/en/home/services.html" data-title="Services">Services</a> <span>›</span> </li> <li class="currentPage">Advisory</li> </ul> </section> </div> </div></div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-9 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Businesses are demanding a broad mix of advisory services as they seek to address the myriad of challenges and opportunities presented by a persistently volatile and complex economic environment.</h3> <div class="bodytext-data"> <p>Those trends combined with increasing geopolitical instability, unpredictability of economic cycles and regulatory changes lead to high uncertainty in decision making.</p> <p>Our advisory experts work across the full corporate spectrum to help their Clients in making right decisions addressing both current business issues and future market challenges.</p> <p>We are trusted advisors to the world’s organizations, international corporations, local established entrepreneurs and start-ups. They choose us because we are known for our talented people, technical expertise, deep industry insights and our ability to get the job done.</p> </div> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section class="module-authors component clearfix"> <div class="col-md-12 col-xs-12"> <div class="bg-white"> <a class="authors-link" href="/pl/en/home/contacts/w/alina-woloszyn.html"> <img src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 512 341'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/pl-alina-woloszyn-kpmg:cq5dam.web.512.341" data-mobile="https://assets.kpmg.com/is/image/kpmg/pl-alina-woloszyn-kpmg:cq5dam.web.512.341" alt="Alina Wołoszyn" class="lazy img-responsive "/> </a> <div class="secondary-head"> <a href="/pl/en/home/contacts/w/alina-woloszyn.html" data-title=" Alina Wołoszyn "> Alina Wołoszyn </a> </div> <div class="authors-info"> <p>Partner, Head of Advisory in Poland and Deal Advisory in CEE</p> <p>KPMG in Poland</p> </div> <div class="icon pull-left"> <span class="authors-contact-form" tabindex="0"> <span class="btn-modal people-connect author-data-link db-form" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" data-bs-remote="/pl/en/home/misc/people-contact-form.html/pl/en/home/contacts/w/alina-woloszyn.html" title="Email" role="button">Email</span> </span> </div> </div> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-cta-button component align-center"> <a class="btn-cta-link pink" data-title="Submit a request for proposal" href="/pl/en/home/services/rfp-form.html" data-analytics="cta button_link_Submit a request for proposal"> Submit a request for proposal </a> </section> </div> </div> </div> </section> </div> <div class="htmlcontainer parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/pl/en/home/services/business-advisory.html" data-image="/is/image/kpmg/pl-usluga-6-1500-857?scl=1" data-title="Advisory" data-short-title="Advisory" data-description="We offer advisory services aimed at improving the efficiency of enterprises and their stable development." data-short-description="We offer advisory services aimed at improving the efficiency of enterprises." data-article-type="" data-save="Save"> <div style="margin-bottom: 50px"></div> </section> </div> <section class="module-touch-columncontrol component background-gray"> <h2 class="maintitle centerAlign"> How we can help? </h2> <div class="row-same-height"> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Cybersecurity" href="/pl/en/home/services/business-advisory/cybersecurity.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-Cyberbezpieczenstwo-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-Cyberbezpieczenstwo-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-Cyberbezpieczenstwo-1500-857:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-Cyberbezpieczenstwo-1500-857:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-Cyberbezpieczenstwo-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-Cyberbezpieczenstwo-1500-857:cq5dam.web.440.280" alt> </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 "> Cybersecurity </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Cybersecurity </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Support in establishing, evaluating and improving key internal control and risk functions. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Support in establishing, evaluating and improving key internal control and risk functions. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Advanced data analytics and artificial intelligence" href="/pl/en/home/services/business-advisory/advanced-data-analytics-and-artificial-intelligence.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-zaawansowana-analityka-i-AI-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-zaawansowana-analityka-i-AI-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-zaawansowana-analityka-i-AI-1500-857:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-zaawansowana-analityka-i-AI-1500-857:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-zaawansowana-analityka-i-AI-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-zaawansowana-analityka-i-AI-1500-857:cq5dam.web.440.280" alt> </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 "> Advanced data analytics and artificial intelligence </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Advanced data analytics and artificial intelligence </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> We help automate and expedite processes for taking business decisions through the use of tools for analysis of large data sets. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> We help automate and expedite processes for taking business decisions. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Microsoft Dynamics 365 CRM" href="/pl/en/home/services/business-advisory/microsoft-dynamics-365-crm.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenia-CRM-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenia-CRM-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenia-CRM-1500-857:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenia-CRM-1500-857:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenia-CRM-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenia-CRM-1500-857:cq5dam.web.440.280" alt> </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 "> Microsoft Dynamics 365 CRM </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Microsoft Dynamics 365 CRM </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Increasing sales productivity and effective relations with customers. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Increasing sales productivity and effective relations with customers. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Implementation of business intelligence tools and systems" href="/pl/en/home/services/business-advisory/implementation-of-business-intelligence-tools-and-systems.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-cloud-computing-i-Business-Intelligence-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-cloud-computing-i-Business-Intelligence-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-cloud-computing-i-Business-Intelligence-1500-857:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-cloud-computing-i-Business-Intelligence-1500-857:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-cloud-computing-i-Business-Intelligence-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-cloud-computing-i-Business-Intelligence-1500-857:cq5dam.web.440.280" alt> </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 "> Implementation of business intelligence tools and systems </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Implementation of business intelligence tools and systems </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> We support companies in developing an information management strategy and implementing business intelligence systems. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> We support companies in developing an information management strategy. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Robotic process automation (RPA) and workflow applications " href="/pl/en/home/services/business-advisory/robotic-process-automation-rpa-and-workflow-applications.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-automatyzacja-i-cyfryzacja-procesow-biznesowych-1500-857-1:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-automatyzacja-i-cyfryzacja-procesow-biznesowych-1500-857-1:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-automatyzacja-i-cyfryzacja-procesow-biznesowych-1500-857-1:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-automatyzacja-i-cyfryzacja-procesow-biznesowych-1500-857-1:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-automatyzacja-i-cyfryzacja-procesow-biznesowych-1500-857-1:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-automatyzacja-i-cyfryzacja-procesow-biznesowych-1500-857-1:cq5dam.web.440.280" alt> </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 "> Robotic process automation (RPA) and workflow applications </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Robotic process automation (RPA) and workflow applications </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Assisting in agile digital transformation through advice on designing improvements and providing working solutions. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Assisting in agile digital transformation through advice on designing improvements. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Business transformation through SSC, GBS and CoE models and outsourcing of business processes" href="/pl/en/home/services/business-advisory/business-transformation-through-ssc-gbs-and-coe-models-and-outsourcing-of-business-processes.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-gbs-ssc-outsourcing-shared-service-centres-1500-857:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-gbs-ssc-outsourcing-shared-service-centres-1500-857:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-gbs-ssc-outsourcing-shared-service-centres-1500-857:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-gbs-ssc-outsourcing-shared-service-centres-1500-857:cq5dam.web.510.340" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-gbs-ssc-outsourcing-shared-service-centres-1500-857:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-gbs-ssc-outsourcing-shared-service-centres-1500-857:cq5dam.web.510.340" alt> </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 "> Business transformation through SSC, GBS and CoE models and outsourcing of business processes </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Business transformation through SSC, GBS and CoE models and outsourcing of business processes </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Comprehensive support at every stage of establishment and growth of SSC, GBS and CoE. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Comprehensive support at every stage of establishment and growth of SSC, GBS and CoE. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Data quality management and data governance" href="/pl/en/home/services/business-advisory/data-quality-management-and-data-governance.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-data-governance-data-quality-1500-857-1:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-data-governance-data-quality-1500-857-1:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-data-governance-data-quality-1500-857-1:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-data-governance-data-quality-1500-857-1:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-data-governance-data-quality-1500-857-1:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-data-governance-data-quality-1500-857-1:cq5dam.web.440.280" alt> </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 "> Data quality management and data governance </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Data quality management and data governance </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> We support companies in the process of implementing best practices for managing data quality and governance. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> We support companies in the process of implementing best practices for managing data. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="ERP systems implementations" href="/pl/en/home/services/business-advisory/erp-systems-implementations.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenie-ERP-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenie-ERP-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenie-ERP-1500-857:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenie-ERP-1500-857:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenie-ERP-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-wdrozenie-ERP-1500-857:cq5dam.web.440.280" alt> </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 "> ERP systems implementations </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> ERP systems implementations </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Comprehensive client support in implementation of ERP-class IT systems. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Comprehensive client support in implementation of ERP-class IT systems. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Energy and climate" href="/pl/en/home/services/business-advisory/energy-and-climate.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wsparcie-w-zakupie-zielonej-energii-umowy-ppa-power-purchase-agreement-1500-857-3:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wsparcie-w-zakupie-zielonej-energii-umowy-ppa-power-purchase-agreement-1500-857-3:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wsparcie-w-zakupie-zielonej-energii-umowy-ppa-power-purchase-agreement-1500-857-3:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-wsparcie-w-zakupie-zielonej-energii-umowy-ppa-power-purchase-agreement-1500-857-3:cq5dam.web.440.280" alt> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-wsparcie-w-zakupie-zielonej-energii-umowy-ppa-power-purchase-agreement-1500-857-3:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-wsparcie-w-zakupie-zielonej-energii-umowy-ppa-power-purchase-agreement-1500-857-3:cq5dam.web.440.280" alt> </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 "> Energy and climate </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Energy and climate </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Changing business models to meet the challenges of the green transformation. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Changing business models to meet the challenges of the green transformation. </p> </div> </div> </div> </a> </section> </div> </div> </div> </section> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component background-gray"> <div class="row-same-height"> <div class="col-md-6 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-two-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Internal audit, corporate governance, enterprise risk management and compliance" href="/pl/en/home/services/business-advisory/internal-audit-corporate-governance-enterprise-risk-management-and-compliance.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.700.280" alt> </picture>   <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-w-zakresie-audytu-wewnetrznego-1500-857:cq5dam.web.700.280" alt> </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-2 custom-dp-lc-title "> Internal audit, corporate governance, enterprise risk management and compliance </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Internal audit, corporate governance, enterprise risk management and compliance </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-2 custom-dp-lc-desc "> Support in establishing, evaluating and improving key internal control and risk functions. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Support in establishing, evaluating and improving key internal control and risk functions. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-6 col-md-height ">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-two-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="ESG: Environmental, Social and Governance" href="/pl/en/home/services/esg-environmental-social-and-governance.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.670.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.670.280" alt="ESG: Environmental, Social and Governance"> </picture>   <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.670.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-uslugi-ESG-2-1500-857:cq5dam.web.670.280" alt="ESG: Environmental, Social and Governance"> </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-2 custom-dp-lc-title "> ESG: Environmental, Social and Governance </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> ESG: Environmental, Social and Governance </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-2 custom-dp-lc-desc "> Building a sustainable, resilient and goal-oriented organization. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Building a sustainable, resilient and goal-oriented organization. </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/pl/en/home/services/business-advisory.html" data-image="/is/image/kpmg/pl-usluga-6-1500-857?scl=1" data-title="Advisory" data-short-title="Advisory" data-description="We offer advisory services aimed at improving the efficiency of enterprises and their stable development." data-short-description="We offer advisory services aimed at improving the efficiency of enterprises." data-article-type="" data-save="Save"> <div style="margin-bottom: 50px"></div> </section> </div> </div> </div> </section> </div> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/pl/en/home/services/business-advisory.html" data-image="/is/image/kpmg/pl-usluga-6-1500-857?scl=1" data-title="Advisory" data-short-title="Advisory" data-description="We offer advisory services aimed at improving the efficiency of enterprises and their stable development." data-short-description="We offer advisory services aimed at improving the efficiency of enterprises." data-article-type="" data-save="Save"> <div class="engagement-promo parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-engagementpromo component bs5"> <div class="container-fluid"> <div class="row engagementpromo-two-column"> <div class="engagementpromo-container col-lg-6"> <div class="engagementpromo-text cobaltblue-purple"> <div class="engagementpromo-link"> <div class="engagementpromo-content"> <h2 class="engagementpromo-title title line-clamp line-clamp-2" style="max-height: none; overflow: visible;">Newsletter</h2> <p class="engagementpromo-description line-clamp line-clamp-2" style="max-height: none; overflow: visible;">Want to receive the latest business updates? Subscribe to our newsletter.</p><a class="engagementpromo-button" data-title="Sing up" aria-label="Sign up" href="/pl/en/home/newsletter.html" x-cq-linkchecker="skip"> <span class="chrome">Sign up</span> </a> </div> </div> </div> </div> <div class="engagementpromo-container col-lg-6"> <div class="engagementpromo-text kpmgblue-spectrumblue"> <div class="engagementpromo-link"> <div class="engagementpromo-content"> <h2 class="engagementpromo-title title line-clamp line-clamp-2" style="max-height: none; overflow: visible;">Submit request for proposal (RFP)</h2> <p class="engagementpromo-description line-clamp line-clamp-2" style="max-height: none; overflow: visible;">Learn more about how KPMG knowledge and technology can help your business.</p><a class="engagementpromo-button" data-title="Submit request for proposal (RFP)" aria-label="Submit request for proposal (RFP)" href="/pl/en/home/services/rfp-form.html" x-cq-linkchecker="skip"> <span>Click to start</span> </a> </div> </div> </div> </div> </div> </div> </div> </div> </section> <section class="module-touch-columncontrol component background-gray"> <h2 class="maintitle centerAlign"> Publications and webinars </h2> <div class="row-same-height"> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Insights" href="/pl/en/home/insights.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-insights-new:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-insights-new:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-insights-new:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-insights-new:cq5dam.web.440.280" alt="Man on the glacier | Hero photo for Insights page"> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-insights-new:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-insights-new:cq5dam.web.440.280" alt="Man on the glacier | Hero photo for Insights page"> </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 "> Insights </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Insights </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Welcome to the KPMG knowledge base of research that demonstrates our understanding of complex business challenges faced by companies around the world. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Welcome to the KPMG knowledge base of research. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Webcasts" href="https://webcasty.kpmg.pl/"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-webinaria-1500-857:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-webinaria-1500-857:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-webinaria-1500-857:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-webinaria-1500-857:cq5dam.web.510.340" alt="Laptop and headset | Link to webcasty.kpmg.pl"> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-webinaria-1500-857:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-webinaria-1500-857:cq5dam.web.510.340" alt="Laptop and headset | Link to webcasty.kpmg.pl"> </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 "> Webcasts </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Webcasts </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> KPMG experts keep track of changes and trends important for entrepreneurs operating in Poland and around the world. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> KPMG experts keep track of changes and trends important for entrepreneurs operating in Poland and around the world. </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Registration | Login | Account management" href="/pl/en/home/insights/2016/04/register.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-rejestracja-1500-857:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-rejestracja-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-rejestracja-1500-857:cq5dam.web.440.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-rejestracja-1500-857:cq5dam.web.440.280" alt="Żarówka | Zdjęcie przewodnie strony "Rejestracja | Logowanie | Zarządzanie kontem""> </picture>  <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/pl-rejestracja-1500-857:cq5dam.web.440.280" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/pl-rejestracja-1500-857:cq5dam.web.440.280" alt="Żarówka | Zdjęcie przewodnie strony "Rejestracja | Logowanie | Zarządzanie kontem""> </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 "> Registration | Login | Account management </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Registration | Login | Account management </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> Would you like to receive notifications about publications and events? </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Would you like to receive notifications about publications and events? </p> </div> </div> </div> </a> </section> </div>  <div class="parsys-row clearfix"> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/pl/en/home/services/business-advisory.html" data-image="/is/image/kpmg/pl-usluga-6-1500-857?scl=1" data-title="Advisory" data-short-title="Advisory" data-description="We offer advisory services aimed at improving the efficiency of enterprises and their stable development." data-short-description="We offer advisory services aimed at improving the efficiency of enterprises." data-article-type="" data-save="Save"> <div style="margin-bottom: 50px"></div> </section> </div> </div> </div> </section> <div class="wrapper-relatedcontent react-component clearfix" data-occurence="horizontal" data-article="true" data-articledetail="false" data-heading="Related content" data-path="{"query":"","filters":{"all":[{"kpmg_template":["/apps/kpmgpublic/templates/touch-blog-post-template","/conf/kpmgpublic/settings/wcm/templates/editable-campaign-template","/conf/kpmgpublic/settings/wcm/templates/editable-flex-template","/conf/kpmgpublic/settings/wcm/templates/fast-subscription-template","/conf/kpmgpublic/settings/wcm/templates/gated-content-template","/conf/kpmgpublic/settings/wcm/templates/services-content-1100-template"]},{"kpmg_filter_date":{"from":"NOW-90","to":"NOW"}}],"none":[{"id":"content_kpmgpublic_pl_en_home_services_business-advisory"}],"any":[{"kpmg_market_path":["Markets/High Growth Markets","Markets/International Markets","Markets/National Markets"]},{"kpmg_topic_path":["Insights/Data and Analytics/Analytics capabilities/Big data technology","Insights/IT Management/Technology change","Insights/IT Management/Technology change/IT integration","Insights/IT Management/Technology change/Project risk management","Insights/IT Management/Technology change/System quality assurance","Insights/IT Management/Technology change/Technology change management","Insights/Mega trends/Technology","Insights/Mega trends/Technology/Connectivity","Insights/Mega trends/Technology/Cyber security","Insights/Mega trends/Technology/Data","Insights/Mega trends/Technology/Devices","Insights/Mega trends/Technology/Security and privacy","Insights/Mega trends/Technology/Speed","Insights/Risk Management/Governance, risk and compliance technology","Insights/Talent Management/Global workforce technology","Insights/Tech Innovation/Collaboration technologies","Insights/Tech Innovation/Smart grid technologies"]},{"kpmg_service_pth_loc":["Services/Advisory","Services/Advisory/Management Consulting","Services/Advisory/Risk Consulting"]}]},"boosts":{"kpmg_market_path":[{"type":"value","factor":10,"value":"Markets/High Growth Markets","operation":"multiply"},{"type":"value","factor":10,"value":"Markets/International Markets","operation":"multiply"},{"type":"value","factor":10,"value":"Markets/National Markets","operation":"multiply"}],"kpmg_service_pth_loc":[{"type":"value","factor":10,"value":"Services/Advisory","operation":"multiply"},{"type":"value","factor":10,"value":"Services/Advisory/Management Consulting","operation":"multiply"},{"type":"value","factor":10,"value":"Services/Advisory/Risk Consulting","operation":"multiply"}],"kpmg_topic_path":[{"type":"value","factor":10,"value":"Insights/Data and Analytics/Analytics capabilities/Big data technology","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/IT Management/Technology change","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/IT Management/Technology change/IT integration","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/IT Management/Technology change/Project risk management","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/IT Management/Technology change/System quality assurance","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/IT Management/Technology change/Technology change management","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology/Connectivity","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology/Cyber security","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology/Data","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology/Devices","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology/Security and privacy","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Mega trends/Technology/Speed","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Risk Management/Governance, risk and compliance technology","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Talent Management/Global workforce technology","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Tech Innovation/Collaboration technologies","operation":"multiply"},{"type":"value","factor":10,"value":"Insights/Tech Innovation/Smart grid technologies","operation":"multiply"}]},"sort":[{"_score":"desc"},{"kpmg_filter_date":"desc"}],"page":{"current":1,"size":3}}" data-items="3" data-readmore="Read more" data-cctitle=""> </div> </div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicsubnavigation parbase aem-GridColumn aem-GridColumn--default--12"> <section class="wrapper-dynamicsubnavigation react-component" data-current-page-path="/pl/en/home/services/business-advisory.html" data-auto-sub-nav-items-url="/content/kpmgpublic/pl/en/home/services.dynamicsubnav.json" data-previous-menu="Previous Menu" data-title="" data-is-manual-mode="false" data-is-author="false" data-is-authored="true" data-links=""> </section> </div> </div> </div></div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"pl","languages":["en"],"active":true,"cookieVersion":5,"option":1,"links":[{"text":"Privacy Policy","anchor":"/pl/en/home/misc/information-clause-contact-form.html"}],"text":{"en":"This website uses “Cookies”. If you continue without changing your settings, we will assume that you have accepted the use of cookies on our website. To find out more, please read our Privacy Policy."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="pl:en:home:services:business-advisory";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"04/06/2044",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"en",country:"pl",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"services",subCategory2:"business-advisory",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script type="text/javascript">var analyticsURL="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js";</script> <script type="text/javascript">var podBeanCategoryId="";</script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"pl","languages":["en"],"active":true,"cookieVersion":5,"option":1,"links":[{"text":"Privacy Policy","anchor":"/pl/en/home/misc/information-clause-contact-form.html"}],"text":{"en":"This website uses “Cookies”. If you continue without changing your settings, we will assume that you have accepted the use of cookies on our website. To find out more, please read our Privacy Policy."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/pl/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/pl/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/pl/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/pl/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/pl/en/home/misc/help.html"> Help </a> </li> <li> <a href="/pl/en/home/misc/glossary.html"> Glossary </a> </li> <li class="footer-padding"> <a href="/pl/en/home/misc/contact-kpmg-in-poland.html"> Contact </a> </li> <li class="footer-padding ot-sdk-footer-link"> <button id="ot-sdk-btn" class="ot-sdk-show-settings"> </button> </li> </ul> <ul class="links mobile-only"> <li> <a href="/pl/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/pl/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/pl/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/pl/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/pl/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/pl/en/home/misc/glossary.html"> Glossary </a> </li> <li class=""> <a href="/pl/en/home/misc/contact-kpmg-in-poland.html"> Contact </a> </li> <li> <a href="/pl/en/home/misc/contact-kpmg-in-poland.html"> Contact </a> </li> <li> <a href="/pl/en/home/about/offices.html"> Offices </a> </li> <li> <a href="/pl/en/home/misc/international-hotline.html"> Whistle-blowing International Hotline </a> </li> <li> <a href="/pl/en/home/for-media.html"> Media </a> </li> <li> <a href="/pl/en/home/events.html"> Events </a> </li> <li> <a href="/pl/en/home/events.html"> Stationary </a> </li> <li> <a href="https://webcasty.kpmg.pl/" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Webcasts <span class="sr-only"></span> </a> </li> <li> <a href="https://alumnikpmg.pl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Alumni <span class="sr-only"></span> </a> </li> <li> <span class="ontrust-button"></span> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="https://www.linkedin.com/company/kpmg_poland" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> <li> <a href="http://youtube.com/kpmgpoland" rel="noopener noreferrer" target="_blank" data-title="youtube"> <span class="icon-youtube icon-rounded-youtube"></span> <span class="sr-only">youtube. Opens in a new window</span> </a> </li> <li> <a href="https://twitter.com/kpmgpoland" rel="noopener noreferrer" target="_blank" data-title="twitter"> <span class="icon-twitter icon-rounded-twitter"></span> <span class="sr-only">twitter. Opens in a new window</span> </a> </li> <li> <a href="http://facebook.com/kpmgpoland" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> <li> <a href="https://instagram.com/kpmgpoland/" rel="noopener noreferrer" target="_blank" data-title="instagram"> <span class="icon-instagram icon-rounded-instagram"></span> <span class="sr-only">instagram. Opens in a new window</span> </a> </li> </ul> </section> </div> </div>  <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/pl/en/home/misc/contact-kpmg-in-poland.html"> Contact </a> </li> <li class="org-submenu"> <a href="/pl/en/home/about/offices.html"> Offices </a> </li> <li class="org-submenu"> <a href="/pl/en/home/misc/international-hotline.html"> Whistle-blowing International Hotline </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/pl/en/home/for-media.html"> Media </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/pl/en/home/events.html"> Events </a> </li> <li class="org-submenu"> <a href="/pl/en/home/events.html"> Stationary </a> </li> <li class="org-submenu"> <a href="https://webcasty.kpmg.pl/" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Webcasts <span class="sr-only"></span> </a> </li> <li class="org-submenu"> <a href="https://alumnikpmg.pl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Alumni <span class="sr-only"></span> </a> </li> </ul> </div> </div>  <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Request for proposal </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/pl/en/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <html> <head/> <body> <p>© 2024 KPMG Sp. z o.o., a Polish limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.</p> <p><br/> For more detail about the structure of the KPMG global organization please visit <a href="https://kpmg.com/xx/en/home/misc/governance.html">Governance</a> page.<br/> </p> </body></html> </div> </div> </footer> </div> </div>  <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="1643af67-18c2-4e95-b97a-f219e484a58c"></script> <script type="text/javascript">function OptanonWrapper(){}</script>  <script type="text/javascript">function OptanonWrapper(){var evt=document.createEvent("CustomEvent"),cookiesSettingsButton=document.getElementById('ot-sdk-btn');evt.initCustomEvent('oneTrustEvent',false,false,{activeGroups:OptanonActiveGroups,groups:Optanon.GetDomainData()});document.dispatchEvent(evt);window.oneTrustObj=window.oneTrustObj||{};window.oneTrustObj.isScriptLoaded=true;if(Optanon&&typeof Optanon.IsAlertBoxClosed==='function'&&Optanon.IsAlertBoxClosed()&&cookiesSettingsButton!==null){cookiesSettingsButton.style.display="block";}}</script> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <script src="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-base.js"></script> <script src="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-dependencies.js"></script> <script src="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-site.js"></script> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.ca2dcfff7d663adf153a.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.0bfcd16c08efdf716e00.js"},"stickybar":{"js":"/etc/scripts/stickybar.bb855dcae7f656e3889d.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.6328177dd4cf5393793b.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.9b94e83e2309e3c7a941.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.b8b8ae561c3f4ab8ed79.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.413702c2609c5a698e86.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.5b2b73a1a71eb8087471.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.d76d95c7e8cdc457ebc8.js"},"vendor":{"js":"/etc/scripts/vendor.f4983eedc99222056c60.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.722a7f3f99912095c270.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.a896473da7abf0402602.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.c8d9a17157970691b4f4.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.4ce4aa7899ddafc69ba2.js"},"searchresults":{"js":"/etc/scripts/searchresults.088bd685d6b72114a68d.js"},"fgecta":{"js":"/etc/scripts/fgecta.c7a47c743bf76b15fcd6.js"},"profile":{"js":"/etc/scripts/profile.fb9a0cd9efd75683f521.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.b86cf7d92bfc3ecd0804.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.f026d764ce2f8099818a.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.34c4f07aeed527675131.js"},"librarylist":{"js":"/etc/scripts/librarylist.0babae59eef557a72c77.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.f6ad3fd5a177b42c97af.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.f9d63567a05850c5da43.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.640e22f74b993ab9ef01.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.52bdc217fca28076be63.js"},"articlequery":{"js":"/etc/scripts/articlequery.375924db09f7ec57315f.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.64108f7083e86d197ef9.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.23ec3403677f6ba22dde.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.a27339467257cf05a73a.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.399a14d59683f3e8c162.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.7a705cd3cd07a4efbbf0.js"},"interests":{"js":"/etc/scripts/interests.a57f93e4f47b709906da.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.c883da6bef048bf84282.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.b95aa0aa6e5bdd36ec6b.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.59c1c1e3dca0979cac67.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_RaBrzznC_MTxoPM3J3haLwEejwsYEvWdirKz8LXidCo-n8jqk_56-otIPv13t3Bu";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script>  <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"en","twitterDefaultText":"","shareEnabledProviders":"twitter,linkedin,facebook,googleplus","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(["/etc/clientlibs/kpmgpublic/editable-flex-template/js/editable-flex-template-785f75.js"],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script type="text/plain" class="optanon-category-C0004" async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(["/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js"],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> </body> </html>

CINXE.COM

Consulting - KPMG Poland