Documents Relating To Verification Of Climate Active Certification.
DCCEEW
AI summary
This disclosure contains an independent audit report from Point Advisory verifying KPMG Australia's Climate Active carbon neutral certification under the Australian Government's Carbon Neutral Program. The audit was conducted in accordance with ASAE 3000 assurance standards and assessed KPMG's 2019 emissions inventory across all three scopes: Scope 1 (2 tonnes CO₂-e), Scope 2 (5,939 tonnes CO₂-e), and Scope 3 (34,042 tonnes CO₂-e), totalling 39,984 tonnes CO₂-e requiring offset. This was an initial certification audit, with Point Advisory providing limited assurance that emissions were presented fairly according to Climate Active Standard requirements. The audit confirmed no conflicts of interest and compliance with engagement standards.
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# CLIMATE ACTIVE STANDARD
# INDEPENDENT AUDIT REPORT
# SECTION 1 AUDIT STATEMENT AND AUDIT FINDINGS
Organisation being audited
| Organisation Name | KPMG Australia |
| --- | --- |
| Contact person | s. 22(1)(a)(ii) |
| Position title | Sustainability Manager |
| Telephone number | s. 22(1)(a)(ii) |
| Email address | s. 22(1)(a)(ii) @kpmg.com.au |
| Street address | Tower Two Collins Square 727 Collins Street Melbourne VIC 3008 Australia |
Carbon neutral type
| Type of certification (tick all applicable) | ☑ Organisation ☐ Part of organisation | ☐ Product/service ☐ Event |
| --- | --- | --- |
| Description of product or service | Not applicable | |
| Initial or periodic audit | Initial | |
Audited emissions inventory (2019)
| Audited Scope 1 emissions | 2 tonnes CO₂-e |
| --- | --- |
| Audited Scope 2 emissions | 5,939 tonnes CO₂-e |
| Audited Scope 3 emissions | 34,042 tonnes CO₂-e |
| Net emissions to be offset | 39,984 tonnes CO₂-e |
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# Auditor information
| Name of audit organisation | Point Advisory |
| --- | --- |
| Details of lead auditor | s. 22(1)(a)(ii) s. 22(1)(a)(ii) s. 22(1)(a)(ii) s. 22(1)(a)(ii)@pointadvisory.com |
| Lead auditor NGER registration | s. 22(1)(a)(ii) |
| Names of audit team members | s. 22(1)(a)(ii) |
| Details of peer reviewer | s. 22(1)(a)(ii) s. 22(1)(a)(ii) s. 22(1)(a)(ii) s. 22(1)(a)(ii)@pointadvisory.com |
Point Advisory confirms that we are not aware of any actual or perceived conflict of interest in having completed this engagement.
The Lead Auditor, s. 22(1)(a)(ii), confirms that he has not carried out more than four previous consecutive audits for KPMG Australia.
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## Scope of audit
Point Advisory was engaged to undertake an independent audit of KPMG Australia's (KPMG's) compliance with the Climate Active Standard for Organisations (CAS) in order to gain initial certification under the Carbon Neutral Program (CNP).
Point Advisory conducted the audit in accordance with ASAE 3000. The audit has been planned and performed in accordance with the engagement letter approved by KPMG to enable us to provide limited assurance on the carbon accounts and other information relevant to KPMG's Climate Active carbon neutral claim. Point Advisory has carried out our assurance engagement in order to:
- Reach a limited assurance conclusion as to whether KPMG's 2019 Scope 1, 2 and 3 emissions are presented fairly in accordance with the requirements of the CAS
- Reach a limited assurance conclusion as to whether the other information relevant to KPMG's carbon neutral claim is presented fairly in accordance with the requirements of CAS.
## Audited body's responsibilities
KPMG is responsible for preparing the CAS reporting documentation and for maintaining an effective internal control environment and data management system, in accordance with the requirements of the CAS.
## Auditor's responsibilities
Our responsibility is to express an opinion for the scope of the audit (as stated above), based on the evidence we have obtained.
We conducted our assurance engagement in accordance with the CAS and the National Greenhouse and Energy Reporting (Audit) Determination 2009 (NGER Audit Determination) and the Australian Standard on Assurance Engagements ASAE 3000: Assurance Engagements other than Audits or Reviews of Historical Financial Information. The NGER Audit Determination requires that we plan and perform this engagement to obtain assurance about whether the greenhouse gas quantities presented by KPMG in their Public Disclosure Summary (PDS) for the CNP and their underlying calculations and documentation are free from material misstatement, and whether they meet the requirements of the CAS, in all material respects.
A limited assurance engagement, in accordance with the NGER Audit Determination and ASAE 3000, involves performing procedures to obtain evidence about KPMG's alignment with the requirements of the CAS. The nature, timing and extent of procedures selected depend on the audit team leader's judgement, including the assessment of the risks of material misstatement or material non-compliance of the matter being audited, whether due to fraud or error.
In making those risk assessments, we considered internal controls relevant to KPMG's carbon neutral claim to design assurance procedures that are appropriate in the circumstances; but not for the purpose of expressing an opinion on the effectiveness of KPMG's internal controls.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
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## Procedures performed
Point Advisory has undertaken a range of procedures that are considered appropriate to enable us to provide a limited level of assurance over Scope 1, 2 and 3 emissions sources. The procedures conducted in our limited assurance engagement included:
- Interviews with key staff to understand the processes, systems and instruments used to undertake the emissions inventory
- Undertaking an assessment of the procedures used by KPMG to determine the emissions boundary
- Conducting a materiality assessment to determine the major sources in the GHG inventory
- s. 47G(1) based on the materiality assessment
- Confirming that a s. 47G(1) used were correct
- s. 47G(1) to determine their appropriateness and operational integrity.
We also conducted the following general assurance procedures in relation to CAS carbon neutral claim, including:
- Reviewing the PDS to ensure it accurately reflects KPMG's greenhouse gas inventory and emissions management strategy
Point Advisory did not conduct any audit procedures with respect to KPMG's internal control environment and data management system as a whole. As such, no assurance is provided on any internal control environment and data management systems not associated with preparing the CAS documentation.
The results of the audit procedures undertaken are set out in the following sections of the Report.
## Inherent limitations
Due to the inherent limitations in any internal control environment and data management system it is possible that fraud, error, or non-compliance with requirements of the CAS may occur and may not be detected. Further, the audit process was not designed to detect all weaknesses or errors in the internal control environment and data management system so far as they relate to the scope of audit set out above, as the audit has not been performed continuously throughout the period and the procedures performed on the relevant internal information and data management system were on a test basis. Any extrapolation from this audit to future periods is subject to the risk that the procedures may become inadequate because of changes in conditions, or that the degree of compliance with them may deteriorate.
The audit opinion expressed in this Report has been formed on the above basis.
## Limitations on use
This Audit Statement has been prepared for the management of KPMG and for review by the Department of Industry, Science, Energy and Resources solely for use in relation to the CAS and the
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CNP. We disclaim any liability for reliance upon this Audit Statement by any other party or for any other purpose other than that for which it was prepared.
# Conclusion
Based on our limited assurance procedures (as described above), nothing has come to our attention that would lead us to believe that the carbon accounts and other information relevant to KPMG's carbon neutral claim for the period 1 January 2019 to 31 December 2019 have not been prepared, in all material aspects, in accordance with the Climate Active Standard for Organisations.
# Confirmation of audit findings
| Name of lead auditor | s. 22(1)(a)(ii) |
| --- | --- |
| Position of lead auditor | s. 22(1)(a)(ii), Energy and Climate Change |
| Signature of lead auditor | s. 22(1)(a)(ii) |
| Date | 18 December 2020 |
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## SECTION 2: Greenhouse Gas Inventory
| Requirement | Finding | Explanation of finding |
| --- | --- | --- |
| Has the GHG Inventory been prepared in accordance with current domestic and international standards? | Yes | KPMG's inventory has been prepared in accordance with the following standards and frameworks: ▪ Climate Active Carbon Neutral Standard for Organisations ▪ *National Greenhouse and Energy Reporting (Measurement) Determination 2008* ▪ Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard |
| Has the time period for the GHG Inventory been clearly stated? | Yes | The time period for the inventory is the 2019 calendar year. |
| **Organisation description and boundary** | | |
| Has the GHG Inventory base year been correctly identified? | Yes | The base year has been documented in the PDS. |
| Has the organisational boundary been transparently documented? | Yes | The organisational boundary has been documented in the PDS. A diagram of the organisational boundary is provided in Section 1d of the PDS. |
| Does the organisational boundary accurately reflect the operations undertaken by the organisation/part of organisation? | Yes | The organisational boundary reflects the operations undertaken by KPMG. All facilities and subsidiaries under operational control of KPMG have been included in the reporting boundary. |
| Have all exclusions to the organisational boundary been described and justified? | Yes | There have been no organisational boundary exclusions as described in Sections 1a & 1b of the PDS. |
| Have the methodologies used to determine the organisational boundary been clearly identified? | Yes | KPMG has correctly applied the operational control approach to determine its reporting boundary. |
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| Requirement | Finding | Explanation of finding |
| --- | --- | --- |
| **Emission sources** | | |
| Have all Scope 1 and Scope 2 sources of emissions from within the organisational boundary been included in the GHG Inventory? This should include emissions from the six GHGs included under the Kyoto Protocol. | Yes | All Scope 1 and 2 emission sources have been correctly identified as per the CNS. Reported Scope 1 and 2 emissions sources are included in Section 1c of the PDS. |
| Have Scope 3 emission sources within the established organisational boundary been identified? | Yes | Scope 3 emission sources within the organisational boundary have been identified in accordance with the CNS and the GHG Protocol Corporate Accounting and Reporting Standard. Reported Scope 3 emissions sources are included in Section 1c of the PDS. |
| Have any Scope 3 emission sources been excluded? If so, are the exclusions clearly stated and justified and the impact of the exclusions been considered? | Yes | Some Scope 3 emissions sources have been excluded on the basis of irrelevance. Exclusions are clearly stated in Section 1c of the PDS. |
| **Calculation methodology and emission factors** | | |
| Have the sources of all information and activity data been clearly documented? | Yes | The sources of information and activity data have been clearly documented and linked in KPMG's Master Inventory spreadsheet. |
| Have Scope 1 and Scope 2 emission factors been sourced from the National Greenhouse Accounts Factors? | Yes | Scope 1 and Scope 2 emission factors have been tested against those in the National Greenhouse Account factors (NGA, August 2019), where applicable. No material discrepancies were identified. |
| Have Scope 3 emission factors been sourced from the most current and appropriate source? | Yes | Where applicable, Scope 3 emission factors are obtained from Climate Active's Reporting External Inventory. |
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| Requirement | Finding | Explanation of finding |
| --- | --- | --- |
| Has the purchase of GreenPower™ and/or the voluntary surrender of GreenPower™ eligible LGCs been correctly taken into account? | Not applicable | KPMG does not purchase any GreenPower™. |
| Have all assumptions relating to the calculation of greenhouse gas emissions been clearly described and justified? | Yes | All assumptions relating to the calculation of greenhouse gas emissions are set out in KPMG’s external inventory, underlying source calculations spreadsheets and/or reporting procedure. No issues were noted in relation to these assumptions. |
| **Emissions calculations** | | |
| Have the emission calculations been quantified correctly for each emission source? | Yes | Testing was performed over a sample of emissions calculations. While minor CARs were identified during the course of this assurance engagement (refer to Section 4 for details), all matters were subsequently addressed. |
| Does the sum of all individual emission sources accurately represent the total attributable emissions for the organisation/part of the organisation included within the GHG Inventory? | Yes | The PDS and KPMG external inventory correctly aggregate the sum of individual emission sources to calculate the total Scope 1, 2 and 3 emissions for KPMG’s activities. Aggregation formulas used by KPMG were subject to review as part of our audit procedures. |
| **Assessment of uncertainty** | | |
| Has uncertainty of Scope 1 emission estimates been assessed in accordance with the NGER (Measurement) Determination? | Yes | KPMG is not required to report uncertainty under the NGER (Measurement) Determination. |
| **Base year recalculation policy** | | |
| Has the GHG Inventory base year been correctly identified (i.e. the first year for which the GHG Inventory has been completed)? | Not applicable | |
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| Requirement | Finding | Explanation of finding |
| --- | --- | --- |
| Has a base year recalculation policy been included that is consistent with the GHG Protocol and CAS? Consideration to be given to mergers, divestments, acquisitions, organic growth and decay, insourcing, outsourcing and significance thresholds. NCOS Section 3.6.1 and the GHG Protocol Corporate & Accounting Standard Ch. 5 provide specific guidance. | Not applicable | |
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## SECTION 3: ADDITIONAL INFORMATION
| Requirement | Finding | Explanation of Finding |
| --- | --- | --- |
| Is the information contained in the PDS consistent with the Inventory? | Yes | Key information in the PDS was found to be consistent with the emissions inventory. No issues identified. |
| **Emissions Reductions** | | |
| Has the emissions reduction strategy been adequately described? | Yes | KPMG’s emissions reduction strategy has been described both in the PDS and Climate Action Plan. Both documents adequately describe the emission reductions plan. |
| Have reduction measures been considered and documented? | Yes | Reduction measures have been considered and documented in the PDS, Climate Action Plan and KPMG’s Climate Action Plan Emission Reduction Schedule. |
| Has the estimated quantity of emissions reductions from each emission reduction measure been stated? | Yes | The estimated quantity of emissions reductions are stated in KPMG’s Climate Action Plan Emission Reduction Schedule. |
| **Record keeping** | | |
| Are record-keeping practices adequate? | Yes | Record-keeping practices were tested through the CAS assurance engagement. No issues identified. |
| Have the records that are required to be maintained been specified? Participants must also include details of CAS documents in their records management. | Yes | See Section 5. |
| Has the person that is responsible for establishing and maintaining the records, and their role, been identified? | Yes | See Section 5. |
| **Quality Control Practices** | | |
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| Requirement | Finding | Explanation of Finding |
| --- | --- | --- |
| Has a description of the quality control practices that are in place to ensure that data quality is maintained been provided? | Yes | Quality control practices were tested through our NGER assurance engagement. No issues identified. |
| **Trademark use and Marketing** | | |
| Has a detailed register of the use of the CAS Trademark been provided? | Yes | No issues identified. |
| **Participant Declaration** | | |
| Has the declaration been completed and signed? | Yes | No issues identified. |
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## SECTION 4: SUMMARY OF CORRECTIVE ACTION REQUESTS AND OBSERVATIONS
Throughout the audit, a number of corrective action requests (CARs) were provided to KPMG (see table below). These issues were all addressed quickly and fully by KPMG.
| Finding | Summary of CAR / observation | Document reference | Summary of action taken to address the CAR/ observation |
| --- | --- | --- | --- |
| Incorrect emissions for air travel | KPMG used haulage classes and emission factors that did not align with current CAS requirements. KPMG were unable to provide justification for the use of these alternative haulage classes and emission factors. | K3 GE2 | KPMG updated their methodology for air travel aligning haulage classes and emission factors to CAS requirements. This resulted in an increase of emissions by 367 tCO₂-e |
| Taxi travel should be included as a relevant Scope 3 source | KPMG had previously determined that work-related taxi and Uber travel were not relevant emissions sources because they only triggered the 'significance' relevance test for Scope 3 sources. We suggested that stakeholders were likely to expect this source to be included, therefore making it a relevant source. | GE6 GE2 | KPMG re-performed the relevance test and found that taxis were a relevant emissions source. Emissions from taxis were subsequently calculated based on taxi spend data provided by the finance team and included in the CA inventory. |
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## SECTION 5: DOCUMENTS REVIEWED
This section provides details of the documents reviewed by the Auditor during the audit.
| Item # | Name or description of document | Document title / filename | Author and date prepared, and version if applicable |
| --- | --- | --- | --- |
| GE1 | Basis of preparation – Climate Active reporting procedure | Global Climate Response Methodology – Australia | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
| GE2 | 2019 GHG Inventory Master Spreadsheet | KPMG Reporting External Calculators (Raw Data Master) | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
| GE3 | Draft Public Disclosure Summary | KPMG_Public Disclosure Statement (Draft) | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
| GE4 | Supporting documentation regarding emissions boundary determination, e.g.: Up to date KPMG legal entity structure; Schedule KPMG controlled entities | KPMG Australia external structure Schedule of KPMG controlled entities - 31 October 2020 | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
| GE5 | GHG Inventory data collection summary | Global Climate Response Methodology – Australia | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
| GE6 | Materiality and relevance assessment for all identified emission sources | KPMG_Public Disclosure Statement (Draft) Materiality Assessment for Procured G&S: KPMG Reporting External Calculators (Raw Data Master) | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
| GE7 | Copy of Emissions Reduction Plan | KPMG_Public Disclosure Statement (Draft) KPMG’s Climate Action Plan KPMG’s Climate Action Plan Emission Reduction Schedule | s. 22(1)(a)(ii) (Sustainability Manager) 9/11/2020 |
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| Item # | Name or description of document | Document title / filename | Author and date prepared, and version if applicable |
| --- | --- | --- | --- |
| K1 | Base building and tenancy electricity consumption – Monthly reconciliation of electricity consumption across buildings and facilities and supporting evidence e.g. invoices | KPMG - Electricity Consumption | s. 22(1)(a)(ii) (Sustainability Manager) 10/11/2020 |
| K2 | Tenancy natural gas consumption - Monthly reconciliation of natural gas consumption across buildings and facilities and supporting evidence e.g. invoices | KPMG - Natural Gas Consumption | s. 22(1)(a)(ii) (Sustainability Manager) 10/11/2020 |
| K3 | Business air travel – Monthly reconciliation of air travel and supporting evidence e.g. invoices | KPMG Carbon Emission Report- YTD Dec'2019 - Billable-Non-Billable 8.12 | s. 22(1)(a)(ii) (Sustainability Manager) 10/11/2020 & 8/12/2020 |
| K4 | Business travel in personal vehicles – monthly reconciliation of business travel in personal vehicles and supporting evidence e.g. fuel receipts | Expense Monitoring Report- Fuel and KM - CY 2019 | s. 22(1)(a)(ii) (Sustainability Manager) 10/11/2020 |
| K5 | Waste to landfill and recycling – monthly reconciliation of waste to landfill and recycling and supporting evidence e.g. waste invoices | Secure Waste sustainability report jan-dec 2019 | s. 22(1)(a)(ii) (Sustainability Manager) 10/11/2020 |
| K6 | Printing onsite (paper consumption) - monthly reconciliation of printing onsite and supporting evidence e.g. invoices | KPMG - Paper Report 1 Jan 19 - 31 Dec 19 (B) | s. 22(1)(a)(ii) (Sustainability Manager) 10/11/2020 |
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| Item # | Name or description of document | Document title / filename | Author and date prepared, and version if applicable |
| --- | --- | --- | --- |
| K8 | Onsite food and catering - monthly reconciliation of onsite food and catering and supporting evidence e.g. invoices | RE Request for $ Spend in CY19 - Climate Active reporting | s. 22(1)(a)(ii) (Sustainability Manager) 11/11/2020 |
| K9 | Office equipment, stationery, and supplies - monthly reconciliation of office equipment, stationary and supplies and supporting evidence e.g. invoices | RE Request for $ Spend in CY19 - Climate Active reporting | s. 22(1)(a)(ii) (Sustainability Manager) 11/11/2020 |
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Australian Government
Department of Industry, Science,
Energy and Resources
### Minute: Initial Climate Active Certification
To: s. 22(1)(a)(ii), Climate Active, Technology Transition Branch
# Recommendations:
1. That you approve the following initial assessment report for KPMG Australia for CY2019. Approved
2. That you electronically sign the Notice of Certification (link) to certify KPMG Australia as carbon neutral under the Organisation category. Signed
Director signature:
Date: 19/3/2021
s. 22(1)(a)(ii)
# Key points:
1. KPMG Australia is seeking carbon neutral certification against the Climate Active Carbon Neutral Organisation Standard for its Australian business operations. KPMG Australia's net carbon footprint for the base year was 40,383t CO₂-e.
2. KPMG Australia has met all requirements for Organisations. The Department's assessment of the application documents can be found below.
3. The Licence Agreement between the Department and KPMG Australia has been executed.
a. An invoice for the CY2020 licence fee of $13,238.00 has been sent. The fee has been paid.
4. During registration a risk assessment was conducted into KPMG Australia's proposal as well as a check of online and media history and ABN check. An initial risk rating of average has been assigned to KPMG Australia in the database.
5. Please note, KMPG Australia's PDS has been prepared on an old template. This was the template provided to KMPG Australia at the time of approving their registration. The new templates will be provided upon approval of this certification for use when preparing their CY2020 report.
s. 22(1)(a)(ii)
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Cleared by: s. 22(1)(a)(ii)
Climate Active
19/3/2021
Drafted by:
Climate Active
19/03/21
# Initial application – Submission Check
| Participant: | KPMG |
| --- | --- |
| Certification type | Product/Service ☐ Event ☐ Organisation ☒ Precinct ☐ |
| Date received | 25/01/2021 |
| Assessing officer | s. 22(1)(a)(ii) |
| Reporting Year | Calander Year 2019 |
# Submission check (within 2 days of receiving reports)
| HAVE THE FOLLOWING ITEMS BEEN CORRECTLY SUBMITTED? | |
| --- | --- |
| Signed, completed Technical assessment submitted (This is now required for all certifications except small organisations, even if the registered consultant helped prepare the account). | Yes ☐ No ☒ |
| If Technical Assessment is included, are they all yes's (or N/A where appropriate)? | Yes ☐ No ☐ N/A ☒ |
| Signed, completed verification/audit submitted? | Yes ☒ No ☐ |
| Has the account been prepared using the latest (or a version since February) correct PDS template and have all fields in the PDS template been completed – Different/ old formatting | Yes ☐ No ☒ |
| Has the account been prepared using the latest (or a version since February) electricity calculator | Yes ☒ No ☐ |
| Is the description or reference unit the same as in the registration minute? If no, provide details here: | Yes ☒ No ☐ |
| This is a base year report only and no offsets have been RETIRED for this reporting period | |
| 1. Is the certification description (and functional unit) consistent across documents? 2. Have all excluded (not attributable for products) and non-quantified emissions been justified and transparently disclosed in the PDS? 3. Any controversial or unverifiable claims? | 1. Yes ☐ No ☐ 2. Yes ☐ No ☐ 3. Yes ☐ No ☐ |
| This is the first year of certification and offsets have been RETIRED (could be base year report too) | |
| 1. Has the base year been previously submitted? 2. If yes, what reporting year was it? | 1. Yes ☐ No ☒ 2. CYXX FYXX 3. Yes ☒ No ☐ |
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| 3. Evidence of offsets sighted (hyperlink to public retirement or certification provided) – hyperlinks are invalid/ no proof of retirement | 4. Yes ☒ No ☐ |
| --- | --- |
| 4. Have offsets been bought in arrears? Or forward purchased? | 5. Arrears ☒ Forward ☐ |
| 5. Offset table completed correctly in PDS | 6. Yes ☒ No ☐ |
| 6. Serial number/s provided | 7. Yes ☒ No ☐ |
| 7. Vintage provided and valid | 8. Yes ☒ No ☐ |
| 8. Offset unit type valid | 9. Yes ☒ No ☐ |
| 9. For opt-in products and services – reasonable prediction of future number of opted in reference units provided and offset (should be at least 10%). | 10. Yes ☐ No ☐ n/a ☒ |
# BASE YEAR REPORT EMAIL - no offsets have been purchased.
Email not required ☒ or
insert date sent to client here:
# SUBMISSION CHECK EMAIL - documents or offsets links/certificates missing
Email not required ☐ or insert date sent to client here: 12/2/21
Send to: s. 22(1)(a)(ii)s. 22(1)(a)(ii) @kpmg.com.au
Who can send: anyone in program team
Who can clear: N/A
CC: Climate Active, registered consultant
KPI: send within 2 BD of receipt
Subject: Further information required - Climate Active Carbon Neutral Certification
Attachments: Inventory and calculator if the ones they are using are older than February 2020
Dear s. 22(1)(a)(ii)
Thank you for submitting KPMG's initial carbon neutral certification application on the 25/01/2021. Unfortunately we are unable to progress with assessment of your report as it is incomplete.
In order to progress with assessment, the following items must be addressed:
- Please ensure the PDS contains working hyperlinks to your retired carbon offsets in a public registry. Where a hyperlink to the offsets is not possible you may provide a certificate of registration.
Once we have received your revised report we will commence our assessment and get back to you within six weeks with any feedback.
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Please submit your completed report via email to: climate.active@industry.gov.au by 04/03/2021.
Kind regards,
On behalf of the Climate Active Team
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ONCE ALL DOCUMENTS ARE SUBMITTED, SEND THIS EMAIL
SUBMISSION CHECK EMAIL - Report received –all documents included
Date sent to client: 25/2/21
Send s. 22(1)(a)(ii) kpmg.com.au
Who can send: anyone in program team
Who can clear: N/A
CC: Climate Active, registered consultant
KPI: send within 2 BD of receipt
Subject: Report received - thank you, Climate Active Carbon Neutral Certification
Attachments: n/a
Dear s. 22(1)(a)(ii),
Thank you for submitting KPMG’s initial carbon neutral certification application. However, we seem to be missing the completed Technical Assessment. Could you please resend this to climate.active@industry.gov.au at your earliest convenience.
In the meantime, we will shortly raise an invoice for the certification fees. Please email climate.active@industry.gov.au by 1 March 2021 if you require a purchase order number to be referenced on the invoice. The total amount will be $13,238.00 (GST inclusive).
A message from the Climate Active comms team...
If you are planning an announcement around your certification please get in contact with our communications and engagement manager at climate.active@industry.gov.au so we can support your activities.
In preparation of your certification please complete the table below for your profile on our website: climateactive.org.au
The profile showcases your organisation’s certification and emissions reduction achievements. To help us feature your profile, could you please answer the questions below, responses don’t need to be longer than 100 words per question.
| Tell us about your organisation: | |
| --- | --- |
| Type of certification: | Organisation |
| Why did you choose to go carbon neutral? | |
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| What are the anticipated benefits of your carbon neutral certification? (e.g. reduced energy bills, supply chain opportunities, staff engagement...) | |
| --- | --- |
| You selected the following offset projects: | *Aak Paul Ngantam, Savanna Burning* *Envira Amazonia Forest Conservation, Brazil* *Siam Cement Group Biomass to Energy, Thailand* |
| Why did you choose these projects? (leave blank if not relevant, but this space is to elaborate on the co-benefits or location of the projects that you may have deliberately selected) | |
| How can the community/consumers support you? | |
| What else are you doing to reduce emissions? | |
| What has been the impact of your action? (if you have this information) i.e. reduced emissions by XX % | |
| What advice would you give to a business considering certification? | |
Along with your organisation's profile we also need a colour and a black/white version of your logo (in .png and .eps formats).
Could you also please provide details of your social media accounts.
Please email the logos and social media account details with your web profile answers above to climate.active@industry.gov.au
Kind regards,
XXX
On behalf of the Climate Active Team
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# First Year of Certification report – Internal Assessment
Start internal assessment and update submission check table above once amendments are received.
| Assessing officer | s. 22(1)(a)(ii) |
| --- | --- |
| Quality checked by | s. 22(1)(a)(ii) |
| Total base year footprint | 40,383t |
| First year of certification | CY2019 |
RECORD KEEPING
| One version of the following saved to Dochub? | | Link to document provided here: |
| --- | --- | --- |
| Carbon inventory | Yes ☒ | Link |
| Carbon calculator | Yes ☒ | Link |
| PDS | Yes ☒ | Link |
| Signed Technical Assessment | Yes ☒ | Link (if applicable) |
| Audit/verification | Yes ☒ | Link (if applicable) |
| Proof of Offsets (if separate) | Yes ☒ | No link necessary for clearance or approval |
| licence agreement | Yes ☒ | No link necessary for clearance or approval |
| Invoice for year 1 | Yes ☒ | No link necessary for clearance or approval |
TECHNICAL ASSESSMENT
| Is Technical Assessment required? | Yes ☒ No ☐ If no, move to next section. |
| --- | --- |
| Technical assessor | s. 22(1)(a)(ii) |
| Organisation name | KPMG |
| Are they a current registered consultant for the certification type? | Yes ☒ No ☐ |
| Conflict of interest | Yes ☐ No ☒ If yes please detail: |
| Technical assessment passed | Yes ☒ No ☐ |
# AUDIT/VERIFICATION
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| Is Audit or Verification required? | Yes ☒ No ☐ If no, move to next section. |
| --- | --- |
| Appropriate audit/verification type completed for size and type of certifications | Yes ☒ No ☐ |
| Lead verifier/auditor | s. 22(1)(a)(ii) |
| Organisation name | Point Advisory |
| Is the Auditor eligible? Eligibility: | Yes ☐ No ☐ Unknown ☒ Detail eligibility: |
| Conflict of interest | Yes ☐ No ☒ If yes please detail: |
| If audit: Have Major CARS identified by the auditor been addressed? | Yes ☒ No ☐ N/A ☐ |
| If audit: Have Minor CARS and observations identified by the auditor been addressed? | Yes ☒ No ☐ N/A ☐ Detail: |
| CERTIFICATION ASSESSMENT | |
| --- | --- |
| **PDS - Title page** | |
| PDS signed? | Yes ☒ No ☐ Signatory's role: Partner, Corporate citizenship |
| **PDS - Carbon neutral information** | |
| Certification description including reference unit (if product/service) | Description: Not provided- Requested this to be added in round 2 amendment email. • Updated PDS received Reference unit: N/A |
| Is the description of the subject of certification and system boundary adequate and consistent across documents? | Yes ☒ No ☐ Comment: |
| Is the emission reduction strategy future looking, time bound and relevant and realistic to the organisation | Yes ☒ No ☐ |
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| | Comment: two year plan in place: 100% renewable energy -50% energy emissions >90% recycling rate |
| --- | --- |
| **PDS – Emission Boundary** | |
| Is the emission boundary generally consistent with similar organisations/products? | Yes ☑ No ☐ N/A ☐ Comment: |
| Have all excluded (not attributable for products) and non-quantified emissions been justified and transparently disclosed in the PDS? Consistent with emission boundary rules in guidance documents and the inventory template? | Yes ☑ No ☐ N/A ☐ Comment: will annually apply relevance test to each excluded source to see if they become relevant. |
| Any controversial or unverifiable claims? (e.g. references to Climate Active setting the boundary or approving exclusions, controversial claims about emission reductions) | Yes ☐ No ☑ Comment: |
| Are there any serious concerns about the overall credibility of the carbon footprint? Does the risk rating need to be changed? | Yes ☐ No ☑ Comment: |
| **Emission Summary and Inventory Check** | |
| Does the PDS match the Inventory and carbon calculators (if applicable) | Yes ☑ No ☐ Comment: |
| Have all compulsory fields in the inventory been completed (use notes at top of columns to guide if field is compulsory) | Yes ☑ No ☐ Comment: requested non-quantified/excluded emissions to be added to inventory in round 1 amendment email. Updated inventory received. |
| Are the bespoke emission factors used from up to date and credible sources? | Yes ☐ No ☐ N/A ☑ |
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| | Comment: |
| --- | --- |
| Spot check of emission line items completed (this is only required for high risk projects or if randomly selected for an internal spot check) | Yes ☒ No ☐ If yes detail what was checked and any adverse findings Transport fuel-personla vehicles Uber/taxi Food Electricity • No adverse findings |
| PDS – Carbon Offsets | |
| Sufficient offsets retired (either for base year or forward offset for year 1)? | Yes ☒ No ☐ Arrears |
| Offset table completed correctly in PDS? | Yes ☒ No ☐ Comment: No year of retirement, no banked for future years, incorrect offset amount noted. Requested this to be updated in round 1 amendment email. • Updated PDS received |
| Serial number/s provided? | Yes ☒ No ☐ |
| Vintage provided and valid? | Yes ☒ No ☐ |
| Offset unit type valid? | Yes ☒ No ☐ |
| Evidence of offsets sighted (hyperlink to public retirement or certification provided)? | Yes ☒ No ☐ |
| For opt-in products and services – reasonable prediction of future number of opted in reference units provided and offset? | Yes ☐ No ☐ N/A |
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| ADMINISTRATION | |
| --- | --- |
| HAVE THE FOLLOWING ITEMS BEEN UPDATED/CHECKED IN THE DATABASE (LINK) AS APPROPRIATE? | |
| Initial Submission date | Yes ☒ |
| Final submission date | Yes ☒ |
| Date of any amendment requests | Yes ☒ |
| Fee correct for next reporting period in database | Yes ☒ |
| Date and amount of year 1 invoice | Yes ☒ |
| Date year 1 invoice paid | Yes ☒ |
| Net carbon footprint (before offsetting) | Yes ☒ |
| Offset details | Yes ☒ |
| Functional Unit (LCAs only) | Yes ☐ N/A ☒ |
| Emissions per functional unit (LCAs only) | Yes ☐ N/A ☒ |
| Base year | Yes ☒ |
| Base year emissions | Yes ☒ |
| Licence execution date | Yes ☒ This is the day the client signs the licence agreement |
| Certification commencement date | Yes ☒ This is the first day of the first year that is offset |
| Licence expiry date | Yes ☒ This is exactly two years after the client signs the licence agreement |
| Client contact details | Yes ☒ |
| Initial risk rating | Yes ☒ Average |
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Client included in master sheet (when notice of
cert is sent contact to update master sheet in
database)
Yes ☐
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# EMAIL SEEKING AMENDMENTS ROUND 1
Email not required ☐ or insert date sent to client here: 3/3/21
Send to: 22(1)(a)(ii) @kpmg.com.au
Who can send: anyone in program team
Who can clear: EL1 or above
CC: Climate Active, registered consultant
KPI: send within 30 BD of receipt of initial report or 10BD of receipt of amended report
Subject: Further information required - Climate Active Carbon Neutral Certification
Attachments: PDS TEMPLATE
Hi 22(1)(a)(ii)
We have completed an initial review of KPMG's carbon account and PDS.
To continue with our assessment, we do require that the PDS adheres to the instructions, headings, formatting, colour branding and sequence of the PDS template provided on 8 August 2020 (attached), as the PDS submitted is not in line with the template and guidance provided.
The latest version of the PDS template would also be acceptable (see attached), but not compulsory as this was not the version available when your registration was approved. You may find that the flow and guidance in this template is more suitable.
Please re-submit your revised documents via email to: climate.active@industry.gov.au by 24 March 2021.
# Public Disclosure Statement
The following items should be addressed now when amending the PDS.
1. In the templates provided, the relevance test is only required for excluded emission sources, and is to be listed at Appendix 1.
Non-quantified emission sources can adhere to the non-quantification test as outlined in Appendix 2 (of the new PDS template).
Quantified emissions don't require a test for relevance to be completed.
2. You have listed outsourced printing as an excluded source in the certification diagram. Please make sure you add outsourced printing, and its justification for exclusion, under the heading of 'Excluded sources (outside of certification boundary)', page 4.
3. On page 4 of the submitted PDS, you have listed Real estate activities as being excluded. Please add Real estate activities to the excluded list in the certification boundary diagram.
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4. Please adhere to the boundary diagram layout in the PDS template.
5. For greater transparency we do require both the location based and market based approach electricity summary tables included in the PDS. Please insert the market-based approach summary table provided in the Electricity inventory tab of the Calculators excel spreadsheet (as set out in the PDS template).
Please make sure that the total electricity figures are listed in tCO2-e as per the column heading. S. 47G(1). Please make sure to convert the total for the market based table when including in the PDS.
6. The offset summary table on page 10 is incomplete. We require the year of retirement, quantity used in previous reports, and quantity banked for future years columns with any relevant data added. Please use, and follow, the offset summary table in the template provided.
7. The total number of offsets required for this report, as outlined in the offset summary table, is incorrect. S. 47G(1). Please amend the offset summary table with the correct total amount, S. 47G(1) (as per the table in the PDS template).
Upon re-submission of the PDS in the correct template, we will continue with the assessment.
INVENTORY:
1. Please add all non-quantified and excluded emission sources into the inventory and complete columns Q and R.
Please don't hesitate to contact us if you would like to discuss the items above.
Kind regards
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# EMAIL SEEKING AMENDMENTS ROUND 2
Email not required ☐ or insert date sent to client here:
5/3/2021
Send to: 22(1)(a)(i)@kpmg.com.au
CC: climate active
Subject: Further information required - Climate Active Carbon Neutral Certification
H 22(1)(a)(i)
Thank you for submitting KPMG's amended carbon account and PDS. We have reviewed the updated documents, and in order to issue a notice of certification, the following amendments to the PDS are required.
Please submit your revised PDS via email to: climate.active@industry.gov.au by 26 March 2021.
1. Please move paragraph 5, under heading 'Organisation description', page 2, to be the first paragraph under heading 'Description of certification', and add in KPMG's ABN. That is:
- The certification includes all operations within Australia, over which KPMG Australia, ABN 51 194 660 183, has operational control. Activities within all our offices fall within the organisational boundary.
2. Under Table 2, Emission summary, page 6, please add the following disclaimer as your total is off by one due to rounding.
- Please note that due to rounding of numbers the figures may not add up exactly to the total net emissions provided.
3. In the electricity summary section, page 6, please remove the following words from the first sentence of the third paragraph: 'with a view to finalising a policy decision for the carbon neutral certification by July 2020'. (Note, this will be amended in the next template version of the PDS).
4. Table 5, Location-based summary, page 7, please amend the total emissions for ACT/NSW Electricity Carbon Neutral Power to match the electricity calculator. That is, -2,696.
5. Table 6, Offset summary, page 9, required the following amendments:
- Change the 'total offsets required for this report' figure to 40,384, to match the total figure from Table 3, page 6
- Change the 'net offsets required for this report' figure to 40,384, to match the total figure from Table 3, page 6
- Change the 'Quantity to be banked for future reports' figure for the Siam Cement Group offsets to 1,310
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- Change the 'Quantity to be used this report' figure for the Siam Cement Group offsets to 38,484
- Change the 'total offsets retired this report and used in this report' figure to 40,384
- Change the 'total offsets retired this report and banked for future reports' figure to 1,330
Please make sure that when retiring offsets in future, that the note in each offset registry mentions the offsets have been retired for KPMG's participation with Climate Active. For example: 'Retired on behalf of KPMG to support its CY2020 Climate Active carbon neutral claim'.
Please don't hesitate to contact us if you would like to discuss the items above.
Kind regards
# EMAIL SEEKING AMENDMENTS ROUND 3
Email not required ☐ or insert date sent to client here:
12/3/2021
Send to: 22(1)(a)(ii) @kpmg.com.au
CC: climate active
Subject: Further information required - Climate Active Carbon Neutral Certification
Hi 22(1)(a)(ii)
Thank you for re-submitting KPMG's amended PDS.
I have a query and a couple minor requests before I can send this one off to be approved.
In the pervious email I asked that KPMG's ABN be added in. The ABN you have included does not match the one I provided you (ABN 51 194 660 183), which is the ABN listed on the registration form and signed licence agreement we recieved from KPMG. The ABN in the PDS needs to match that of the signed licence agreement. Can you please either amend the ABN to match the one we have on record, or explain to me the reason for the change in ABN? If there is a legitimate ABN change, we will need to update the licence agreement.
In the relevance test on page 11, I just noticed that real estate activities (including leasing, cleaning services) meets two of the five relevance criteria. Please review the data for this emission source and consider whether this should be included as either quantified, non-quantified or a source outside the scope of certification. If considered outside the scope of certification please clearly state this in the PDS, either below the certification diagram on page 4 or under the relevance test on page 11.
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# s. 47G(1)
As soon as you have addressed the above, I can get this one through for approval.
Please let me know if you have any questions.
Kind regards
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# FINAL EMAIL
Enter date email was sent to client here:
22/3/21
Send to: s. 22(1)(a)(ii) @kpmg.com.au
Who can send: anyone in program team
Who can clear: EL1 or above
CC: s. 22(1)(a)(ii) @kpmg.com.au; Climate Active Comms_Climate Active
KPI: send within 30 BD of receipt of initial report or 10BD of receipt of amended report
Subject: Congratulations your Climate Active Carbon Neutral certification is confirmed
Attachments: Notice of initial certification letter, Climate Active certificate, Latest reporting templates for CY2020 report due 30 April 21
Dear s. 22(1)(a)(ii),
Congratulations, KPMG Australia is confirmed carbon neutral! Welcome to the Climate Active Network.
Attached is your Notice of Certification and display certificate. The certificate is produced on a fillable design template, you may or may not see a blue box around some of the wording on the certificate, please note the blue box will not appear when printed.
As part of our collaborative approach, I'd like to share with you some links and information to support your communications. This includes links to the Climate Active brand guidelines; access to our logos, certification trademarks and our member toolkit; our social media channels; as well as information we need from you so we can feature your organisation on our website and social media.
# Social media
We have Climate Active accounts for LinkedIn (@climateactive), Instagram (@climateactive), Facebook (@climateactive) and Twitter (@climate_active) as well as a LinkedIn members group. We would love it if you could share our posts and tag us in anything you post!
If you are not the social media manager for your organisation it would be wonderful if you could forward this information to the appropriate person.
# Member Toolkit
As a certified member, you now have access to the Climate Active Member Toolkit.
Here, you will find the Climate Active brand guidelines, a member toolkit that runs through media protocols and messaging, and social media posts you are welcome to use.
# Climate Active logos and certification trade marks
You can also download the Climate Active logos and certification trade marks from the Climate Active Member Toolkit. The brand guidelines provide guidance on how to use the logos correctly.
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Please let the team know if you have any issues accessing the links above or if we can help with anything.
Kind regards,
On behalf of the Climate Active Team
Send to: s 22(1)(a)(ii) @kpmg.com.au;
CC: Climate Active Comms_Climate Active
Subject: Congratulations your Climate Active Carbon Neutral certification is confirmed
Hi s 22(1)(a)(ii)
To be able to publish the PDS online, can we please ask that you change the reference to the National Carbon Offset Standard for Organisations, page 5, first paragraph under the heading 'Excluded sources', to Climate Active Carbon Neutral Standard for Organisations.
Our comms team are also awaiting the below information to produce KPMG's web profile. Can you please provide the following, or pass along to the relevant person at KPMG for action?
A message from the Climate Active comms team...
If you are planning an announcement around your certification please get in contact with our communications and engagement manager at climate.active@industry.gov.au so we can support your activities.
In preparation of your certification please complete the table below for your profile on our website: climateactive.org.au
The profile showcases your organisation's certification and emissions reduction achievements. To help us feature your profile, could you please answer the questions below, responses don't need to be longer than 100 words per question.
| Tell us about your organisation: | |
| --- | --- |
| Type of certification: | *Organisation* |
| Why did you choose to go carbon neutral? | |
| What are the anticipated benefits of your carbon neutral certification? (e.g. reduced energy bills, supply | |
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| chain opportunities, staff engagement...) | |
| --- | --- |
| You selected the following offset projects: | *Aak Paul Ngantam, Savanna Burning* *Envira Amazonia Forest Conservation, Brazil* *Siam Cement Group Biomass to Energy, Thailand* |
| Why did you choose these projects? (leave blank if not relevant, but this space is to elaborate on the co-benefits or location of the projects that you may have deliberately selected) | |
| How can the community/consumers support you? | |
| What else are you doing to reduce emissions? | |
| What has been the impact of your action? (if you have this information) i.e. reduced emissions by XX % | |
| What advice would you give to a business considering certification? | |
Along with your organisation's profile we also need a colour and a black/white version of your logo (in .png and .eps formats).
Could you also please provide details of your social media accounts.
Please email the logos and social media account details with your web profile answers above to climate.active@industry.gov.au
Thank you.
Regards
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**Australian Government**
**Department of Industry, Science,**
**Energy and Resources**
## Minute: Ongoing Climate Active Certification
To: s. 22(1)(a)(ii), Director, Climate Active, Technology Transition Branch
Recommendations:
1. That you **approve** the following ongoing assessment report for KPMG Australia for CY2020. Approved
2. That you electronically **sign** the Notice of Continuing Certification (link) to certify KPMG Australia as carbon neutral under the organisation category. Signed
Director signature:
Date: 12/08/2021
s. 22(1)(a)(ii)
Key points:
1. KPMG Australia has met all requirements for continuing certification for all its operations within Australia under the Climate Active Carbon Neutral Organisation Standard for 2020.
2. The details of issues checked and assessment of the documents can be found below.
3. A risk rating of average was giving during initial assessment. Changes have not been made.
s. 22(1)(a)(ii)
Cleared by: s. 22(1)(a)(ii)
Climate Active
11/08/2021
Drafted by: s. 22(1)(a)(ii)
Climate Active
10/08/2021
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UNCLASSIFIED
For Official Use Only
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# Ongoing application – Submission Check
| Participant: | KPMG Australia | |
| --- | --- | --- |
| Certification type | Organisation ☒ Product/Service ☐ Event ☐ Precinct ☐ | |
| Date received | 21/05/21 | |
| Submission check completed by | | |
| Reporting year | 2020-20 | |
| Submission check (within 2 days of receiving reports) | | |
| HAVE THE FOLLOWING ITEMS BEEN CORRECTLY SUBMITTED? | | |
| Has a recent PDS template been used and have all fields in the PDS template been completed? Should be submitted as word doc. Note that new branded template not compulsory until CY2020. | | Yes ☒ No ☐ |
| Has the account been prepared using a recent electricity calculator (check information tab - Version 5 onwards preferred) | | Yes ☒ No ☐ |
| Has the account been prepared using a recent inventory (check information tab - Version 5 onwards preferred) | | Yes ☒ No ☐ |
| Is a technical Assessment due (this is due once every three years or if base year recalculation assessment requires) If yes: Signed, completed Technical assessment submitted (Required for all certifications except small organisations) | | Yes ☐ No ☒ Yes ☐ N/A |
| Is an audit/verification due (this is required only if base year recalculation assessment requires) If yes: Signed, completed verification/audit submitted | | Yes ☐ No ☒ Yes ☐ N/A |
| Carbon Offsets in the PDS | | |
| Evidence of offsets sighted (hyperlink to public retirement or certification provided) | | Yes ☒ No ☐ |
| Sufficient offsets retired | | Yes ☒ No ☐ Arrears |
| Offset table completed correctly in PDS | | Yes ☒ No ☐ |
| Serial number/s provided | | Yes ☒ No ☐ |
| Vintage provided and valid | | Yes ☒ No ☐ |
| Offset unit type valid | | Yes ☒ No ☐ |
| For opt-in products and services – reasonable prediction of future number of opted in reference units provided and offset (should be at least 10%). | | Yes ☐ No ☐ N/A ☒ |
Send one of the following emails once submission check is complete
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SUBMISSION CHECK EMAIL - documents or offsets links/certificates missing
Email not required ☒ or insert date sent to client here
ONCE ALL DOCUMENTS ARE SUBMITTED, SEND THIS EMAIL
SUBMISSION CHECK EMAIL - Report received –all documents included
Date sent to client: Sent 24/5/2021
Send to: client
Who can send: anyone in program team?
Who can clear: N/A
CC: Climate Active, registered consultant
KPI: send within 2 BD of receipt
Subject: Report received - thank you, Climate Active Carbon Neutral Certification
Attachments: N/A
Dear xxx
Thank you for submitting KPMG Australia’s FY2019-20 reports. We’ll let you know if we require any further information. You can expect to hear from us within three weeks.
Kind regards,
XXX
On behalf of the Climate Active Team
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### Ongoing application – Internal Assessment
Start internal assessment and update submission check table above once amendments are received.
| Assessing officer | s. 22(1)(a)(ii) |
| --- | --- |
| Quality checked by | s. 22(1)(a)(ii) |
| Base year: | CY2019 |
| Base year offset | Yes ☒ No ☐ |
| Risk assessment | Average |
| Total carbon footprint | 12,997 t CO2-e |
| Assessment type: | Ongoing assessment no technical assessment |
| Received | 21/05/2021 |
| RECORD KEEPING | | |
| --- | --- | --- |
| One version of the following saved to Do chub? | | Link to document provided here: |
| Carbon inventory (or carbon account) | Yes ☒ | Link |
| Calculators | Yes ☒ | Link - Calculators, individual tabs only with KPMG only added. There is no summary sheet Link - WFH Link - Electricity |
| PDS | Yes ☒ | Link |
| Signed Technical Assessment | Yes ☐ N/A ☒ | Link (if applicable) |
| Audit/verification | Yes ☒ N/A ☐ | Link (if applicable) |
| Proof of Offsets (if separate) | Yes ☒ | No link necessary for clearance or approval |
| licence agreement | Yes ☒ | No link necessary for clearance or approval |
| Invoice for these year | Yes ☒ | No link necessary for clearance or approval |
| CERTIFICATION ASSESSMENT | | |
| --- | --- | --- |
| PDS | | |
| PDS signed? | Yes ☒ No ☐ Corporate Citizenship | Signatory's role: Director, |
| Certification description (if product/service) include reference unit | | Description: All operations within Australia over which KPMG |
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| | Australian ABN 51 194 660 183 has operational control. Reference unit: N/A ☐ |
| --- | --- |
| Any controversial or unverifiable claims? (e.g. references to Climate Active setting the boundary or approving exclusions, controversial claims about emission reductions) | Yes ☐ No ☒ Comment: |
| Is the description of the subject of certification and system boundary adequate and consistent across documents? | Yes ☒ No ☐ Comment: |
| Also required FY2019/20 report onwards Is the emission reduction strategy future looking, time bound and relevant and realistic to the organisation | Yes ☒ No ☐ Comment: |
| PDS - Emission Summary | |
| If not grandfathered are the included emissions sources are consistent with previous reporting periods | Yes ☒ No ☐ |
| Is the system boundary consistent across documents? If different, the difference is acceptable and has been clearly explained in the inventory / Annual Carbon Account report | Yes ☒ No ☐ N/A ☐ [If No, explain why this is acceptable anyway] |
| Have all excluded (not attributable for products) and non-quantified emissions been justified and transparently disclosed in the PDS? Consistent with emission boundary rules in guidance documents and the inventory template? | Yes ☒ No ☐ N/A ☐ Check appendices for tables Have asked that they review as in the explanations on page 5, they say that excluding won't materially affect total emissions. Still not accurate - See round 2 amendments - Amended |
| Has a base year recalculation been triggered? | Yes ☐ No ☒ |
| If yes to the above has an assessment of the base year recalculation been completed by the Climate Active team? | Yes ☐ No ☒ |
| Are there any serious concerns about the overall credibility of the carbon footprint? | Yes ☐ No ☒ Comment: |
| Inventory Check | |
| If 2019 inventory: does the carbon account include all relevant emissions and clearly outline which emissions are: FOR ORGANISATIONS: quantified, non-quantified and excluded or FOR PRODUCTS: attributable, non-attributable, excluded and non-quantified | Yes ☒ No ☐ Comment: |
| For 2019/20 onwards (including grandfathered inventories) | |
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| Have all compulsory fields in the inventory been completed (green cells and also use notes at top of columns to guide if field is compulsory) | Yes ☒ No ☐ |
| --- | --- |
| Does column G contain 19/20 data | Yes ☒ No ☐ |
| If the data is an estimate, is the assumptions column complete? | Yes ☐ No ☐ N/A ☒ If no, add to amendments email |
| If data is non-quantified, is column P complete? | Yes ☐ No ☐ N/A ☒ If no, add to amendments email |
| If data is excluded, is column Q complete? | Yes ☐ No ☐ N/A ☒ If no, add to amendments email |
| If there is more than one certification type, is “relevant to other cert” column I complete? | Yes ☐ No ☐ N/A ☒ If no, add to amendments email |
| If there are bespoke emission factors, is there a complete reference? | Yes ☐ No ☐ N/A ☒ If no, add to amendments email |
| **ADMINISTRATION** | |
| --- | --- |
| HAVE THE FOLLOWING ITEMS BEEN UPDATED/Checked IN THE DATABASE (LINK) AS APPROPRIATE? | |
| Initial Submission date | Yes ☒ |
| Final submission date | Yes ☒ |
| Date of any amendment requests | Yes ☒ |
| Fee correct for next reporting period in database | Yes ☒ |
| Date and amount of this year’s invoice | Yes ☒ |
| Date of this year’s invoice paid | Yes ☒ |
| Net carbon footprint (before offsetting) | Yes ☒ |
| Offset details | Yes ☒ |
| Functional Unit (LCAs only) | Yes ☐ N/A ☒ |
| Emissions per functional unit (LCAs only) | Yes ☐ N/A ☒ |
| Base year | Yes ☒ |
| Base year emissions | Yes ☒ |
| Licence execution date | Yes ☒ This is the day the client signs the licence agreement |
| Certification commencement date | Yes ☒ This is the first day of the first year that is offset |
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| Licence expiry date | Yes ☑ This is exactly two years after the client signs the licence agreement |
| --- | --- |
| Client contact details | Yes ☑ |
| Initial risk rating | Yes ☑ |
| To be included in the latest master sheet after notice of certification is sent. (contact [BBOX]0.3247,0.2148,0.3847,0.2248[/BBOX] fix) | Yes ☑ |
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# EMAIL SEEKING AMENDMENTS ROUND 1
Email not required ☐ or insert date sent to client here: 1 July 2021 rec'd 30/7/21
Send to s. 22(1)(a)(i) @kpmg.com.au
Who can send: anyone in program team?
Who can clear: EL1 or above
CC: Climate Active, registered consultant
KPI: send within 30 BD of receipt of initial report or 10BD of receipt of amended report
Subject: Further information required - Climate Active Carbon Neutral Certification
Attachments: N/A
H s. 22(1)(a)(ii)
We have completed an initial review of KPMG's carbon account and PDS. In order to issue a notice of certification there are a few issues which need addressing. Please don't hesitate to contact us if you would like to discuss the items below.
Please submit your revised report as a Word document which can be signed once agreed via email to: climate.active@industry.gov.au by 22 July 2021.
1. As you have used the activity data type of Climate Active calculator for working from home emission ID 5000, please provide the Working from home calculator.
The following items must be addressed in the electricity calculator and electricity summary in the Public Disclosure Summary:
2. Any electricity that is consumed at Barangaroo, which is a Climate Active carbon neutral precinct, must not be entered into the electricity calculator. It must be treated completely outside of the electricity calculator and included as a carbon neutral product in the PDS with an emission factor and output of 0. Please remove the electricity consumed at Barangaroo from the electricity calculator and copy the correct output tab into the PDS.
The following items must be addressed in the Public Disclosure Summary:
3. Please amend the cover sheet to say CY 2020
4. Please review your excluded sources and the reasons provided on page 5. Materiality is a reason for non-quantification, not exclusion. If you wish to include this text it should be more specific about the relevance test and mention only the 5 reasons which are applicable for excluding emission sources from a boundary. Otherwise, you may consider removing the text and referring only to the relevance test in appendix 1.
a. Overnight accommodation. The text implies that some overnight accommodation is included in the boundary and quantified, while remaining overnight accommodation is excluded. Please specify what the remaining overnight accommodation is and why
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it is not considered relevant, noting that a lack of operational control is not a reason to exclude an emission source, or delete this text and refer only to appendix 1.
b. Water consumption. Sources which occur as direct result of the organisation's operating must be assessed for relevance, noting that not having operational control is not a reason to exclude an emission source. Please choose a reason from the 5 options provided in the relevance test, or delete this text and refer only to appendix 1.
c. Staff commute: Please provide a reason in line with the relevance test as to staff commute is considered as not relevant and excluded, or delete this text and refer only to appendix 1.
d. All procured goods and services: the reason that sources "do not produce emissions when obtained" is not a reason to exclude emission sources from the emissions boundary. Please choose a reason from the 5 options provided in the relevance test, or delete this text and refer only to appendix 1.
e. Refrigerants: HVAC systems and fridges contain refrigerants. Please choose a reason from the 5 options provided in the relevance test, or delete this text and refer only to appendix 1.
5. Please amend the % change for reduction in food from 24% to 26% to reflect the inventory.
6. Please amend the Offsets strategy table on page 9 to include the 583 Koru Wind Power units to be banked for future reporting periods as show in the Offsets Summary table.
7. Please amend the Offsets Summary Table to include the 1,330 banked offsets from the Siam Cement Group Biomass to Energy Project banked in 2019 for future use, showing how they have been used. Please see advice on Page 49 of the Technical Guidance Manual on banking offsets.
Kind regards
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# EMAIL SEEKING AMENDMENTS ROUND 2
Email not required ☐ or insert date sent to client here:
9 AUG 2021
Send to s: 22(1)(a)(ii) @kpmg.com.au
CC: climate active
Subject: Further information required - Climate Active Carbon Neutral Certification
Hi s: 22(1)(a)(ii)
Thank you for submitting KPMGs amended carbon account and PDS. We have completed our review and there are still outstanding issues requiring resolution.
Please submit your revised report as a word document via email to:
climate.active@industry.gov.au by 30 August 2021
1. Please revise the Excluded sources justification on page 5. This must match the reasons given in Appendix 1 (the relevance test). Immateriality, is not a reason for exclusion. If a source is relevant and immaterial, either individually or aggregated to 5%, it must be non-quantified. You may like to use the following wording: "Emission source XXXX has been excluded as it has been assessed as not relevant according to the relevance test, as it only meets one condition that is YYYY."
2. Dual reporting of both location based and market based is required. Please copy the table provided in the 'Electricity inventory' tab of the 'Calculators' excel spreadsheet.
# Market Based Approach Summary
| Market Based Approach | Activity Data (kWh) | Emissions (kgCO2e) | Renewable Percentage of total |
| --- | --- | --- | --- |
| Behind the meter consumption of electricity generated | 0 | 0 | 0% |
| **Total non-grid electricity** | **0** | **0** | **0%** |
| LGC Purchased and retired (kWh) (including PPAs) | 2,202 | 0 | 0% |
| GreenPower | 1,315,250 | 0 | 30% |
| Jurisdictional renewables (LGCs retired) | 215,990 | 0 | 5% |
| Jurisdictional renewables (LRET) (applied to ACT grid electricity) | 51,689 | 0 | 1% |
| Large Scale Renewable Energy Target (applied to grid electricity only) | 796,533 | 0 | 18% |
| Residual Electricity | 2,010,992 | 2,168,253 | 0% |
| **Total grid electricity** | **4,392,656** | **2,168,253** | **54%** |
| **Total Electricity Consumed (grid + non grid)** | **4,392,656** | **2,168,253** | **54%** |
| Electricity renewables | 2,381,664 | 0 | |
| Residual Electricity | 2,010,992 | 2,168,253 | |
| **Exported on-site generated electricity** | **0** | **0** | |
| Emission Footprint (kgCO2e) | | 2,168,253 | |
| **Emission Footprint (TCO2e)** | **2,168** | | |
| Mandatory LRET renewables | 19.31% | | |
| Voluntary Renewable Electricity | 34.91% | | |
| **Total renewables** | **54.22%** | | |
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Voluntary includes LGCs retired by Barangaroo Precinct (MWh) 2
### Location Based Approach Summary
| Location Based Approach | Activity Data (kWh) | Emissions (kgCO2e) |
| --- | --- | --- |
| ACT | 267,679 | 240,911 |
| NSW | 3,189,601 | 2,870,641 |
| SA | 341,853 | 177,764 |
| Vic | 1,104,555 | 1,203,965 |
| Qld | 835,414 | 776,935 |
| NT | 179,642 | 123,953 |
| WA | 577,353 | 404,147 |
| Tas | 98,460 | 16,738 |
| **Grid electricity (scope 2 and 3)** | **6,594,558** | **5,815,054** |
| ACT | 0 | 0 |
| NSW | 0 | 0 |
| SA | 0 | 0 |
| Vic | 0 | 0 |
| Qld | 0 | 0 |
| NT | 0 | 0 |
| WA | 0 | 0 |
| Tas | 0 | 0 |
| **Non-grid electricity (Behind the meter)** | **0** | **0** |
| **Total Electricity Consumed** | **6,594,558** | **5,815,054** |
| **Emission Footprint (TCO2e)** | **5,815** | |
Kind regards
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# FINAL EMAIL
Enter date email was sent to client here:
13/08/2021
Send to: s. 22(1)(a)(ii) @kpmg.com.au
Who can send: anyone in program team?
Who can clear: EL1 or above
CC: Climate Active s. 22(1)(a)(ii) kpmg.com.au
KPI: send within 30 BD of receipt of initial report or 10BD of receipt of amended report
Subject: Congratulations your Climate Active Carbon Neutral certification is confirmed
Attachments: Notice of initial certification, Climate Active certificate
Dear s. 22(1)(a)(ii)
Congratulations KPMG is confirmed carbon neutral for CY2020. Thanks again for your commitment to carbon neutrality.
Please have your PDS signed and return to climate.active@industry.gov.au for uploading to the Climate Active website.
Attached is your Notice of Certification and display certificate.
In preparing your next report the following items must be addressed
1. Please ensure that the latest templates are used, additionally it is important that all tabs remain as presented in Excel templates.
2. Please submit your PDS as an unsigned Word document. A signature can be obtained once the PDS has been agreed upon.
Kind regards
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# Minute: Ongoing Climate Active Certification
To: s. 22(1)(a)(ii), Director, Climate Active, Land and Climate Active Branch
# Recommendations:
1. That you approve the following ongoing assessment report for KPMG Approved for CY2021.
2. That you electronically sign the Notice of Continuing Certification (link) Signed to certify KPMG as carbon neutral under the organisation category.
Director signature:
Date: 14/12/2022
s. 22(1)(a)(ii)
# Key points:
1. KPMG has met all requirements for continuing certification for its Australian business operations under the Climate Active Carbon Neutral Organisation Standard for CY2021.
2. The Department's assessment of the certification documents can be found below.
3. KPMG has used the following offsets for their claim:
| TOTAL EMISSIONS OFFSET | 8,535 tCO₂-e |
| --- | --- |
| OFFSETS BOUGHT | 72% CERs, 20% ACCUs and 8% VCUs |
| RENEWABLE ELECTRICITY | 90% |
| TECHNICAL ASSESSMENT | Next technical assessment due: 2022 |
4. A risk rating of average was giving during initial assessment. Changes have not been made.
s. 22(1)(a)(ii)
Cleared by: s. 22(1)(a)(ii)
Climate Active
13/12/2022
Drafted by: s. 22(1)(a)(ii)
Climate Active
6/12/2022
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For Official Use Only
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# Ongoing application – Submission Check
| Participant: | KPMG | |
| --- | --- | --- |
| Certification type | Organisation ☒ Product/Service ☐ Event ☐ Precinct ☐ | |
| Date received | 30/06/2022 | |
| Submission check completed by | s. 22(1)(a)(ii) | |
| Reporting year | CY2021 | |
| Submission check (within 2 days of receiving reports) | | |
| HAVE THE FOLLOWING ITEMS BEEN CORRECTLY SUBMITTED? | | |
| Has a recent PDS template been used and have all fields in the PDS template been completed? Should be submitted as word doc. Note that new branded template not compulsory until CY2020. | | Yes ☒ No ☐ |
| Has the account been prepared using a recent electricity calculator (check information tab - Version 5 onwards preferred) | | Yes ☒ No ☐ |
| Has the account been prepared using a recent inventory (check information tab - Version 5 onwards preferred) | | Yes ☒ No ☐ |
| Is a technical Assessment due (this is due once every three years or if base year recalculation assessment requires) If yes: Signed, completed Technical assessment submitted (Required for all certifications except small organisations) | | Yes ☐ No ☒ Yes ☐ |
| Is an audit/verification due (this is required only if base year recalculation assessment requires) If yes: Signed, completed verification/audit submitted | | Yes ☐ No ☒ Yes ☐ |
| Carbon Offsets in the PDS | | |
| Evidence of offsets sighted (hyperlink to public retirement or certification provided) CERs and ACCU offsets hyperlink missing, proof provided on page 13 of PDS. | | Yes ☐ No ☒ |
| Sufficient offsets retired | | Yes ☒ No ☐ Forward or Arrears? |
| Offset table completed correctly in PDS | | Yes ☒ No ☐ |
| Serial number/s provided | | Yes ☒ No ☐ |
| Vintage provided and valid | | Yes ☒ No ☐ |
| Offset unit type valid | | Yes ☒ No ☐ |
| For opt-in products and services – reasonable prediction of future number of opted in reference units provided and offset (should be at least 10%). | | Yes ☐ No ☐ N/A ☒ |
Send one of the following emails once submission check is complete
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SUBMISSION CHECK EMAIL - documents or offsets links/certificates missing
Email not required ☒ or insert date sent to client here
ONCE ALL DOCUMENTS ARE SUBMITTED, SEND THIS EMAIL
SUBMISSION CHECK EMAIL - Report received –all documents included
Date sent to client: 01/07/2022
Send to s. 22(1)(a)(ii) @kpmg.com.au
Who can send: anyone in program team?
Who can clear: N/A
CC: Climate Active
KPI: send within 2 BD of receipt
Subject: KPMG - Report received - thank you, Climate Active Carbon Neutral Certification
Attachments: N/A
Dear s. 22(1)(a)(ii)
Thank you for submitting KPMG's CY2021 reports. We'll let you know if we require any further information.
Kind regards,
XXX
On behalf of the Climate Active Team
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# Ongoing application – Internal Assessment
Start internal assessment and update submission check table above once amendments are received.
| Assessing officer | s. 22(1)(a)(ii) | |
| --- | --- | --- |
| Quality checked by | s. 22(1)(a)(ii) | |
| Base year: | CY2019 | |
| Base year offset | Yes ☒ No ☐ | |
| Risk assessment | Average | |
| Total carbon footprint | 8,535 tCO₂-e | |
| Assessment type: | Ongoing assessment no technical assessment | |
| Received | 20/07/2022 | |
| Notes from the sub-checker to the assessor | | |
| Offsets | Please double check the offsets CERs and ACCU offsets hyperlink missing, proof provided on page 13 of PDS. These were added to the revised PDS submitted on 20/07/2022. | Actioned by assessor Y All proof of purchases add up to total, so looks fine to me - s. 22(1)(a)(ii) |
| RECORD KEEPING | | |
| --- | --- | --- |
| One version of the following saved to Do chub? | | Link to document provided here: |
| Carbon inventory (or carbon account) | Yes ☒ | Link |
| Calculators | Yes ☒ | Link Link |
| PDS | Yes ☒ | Link |
| Signed Technical Assessment | Yes ☐ N/A ☒ | Link (if applicable) |
| Audit/verification | Yes ☐ N/A ☒ | Link (if applicable) |
| Proof of Offsets (if separate) | Yes ☐ | No link necessary for clearance or approval |
| licence agreement | Yes ☐ | No link necessary for clearance or approval |
| Invoice for these year | Yes ☐ | No link necessary for clearance or approval |
| CERTIFICATION ASSESSMENT | |
| --- | --- |
| PDS | |
| PDS signed? | Yes ☒ No ☐ Signatory's role: Acting Head of Corporate Citizenship |
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| Certification description | Description: 'The certification includes all operations within Australia, over which KPMG Australia (ABN 51 194 660 183) has operational control. Activities within all our offices fall within the organisational boundary.' |
| --- | --- |
| Any controversial or unverifiable claims? (e.g. references to Climate Active setting the boundary or approving exclusions, controversial claims about emission reductions) | Yes ☐ No ☑ Comment: Please see concerns in 'Notes for clearer' These are not controversial, it has all been explained in the notes for clearer |
| Is the description of the subject of certification and system boundary adequate and consistent across documents? | Yes ☑ No ☐ |
| Also required FY2019/20 report onwards Is the emission reduction strategy future looking, time bound and relevant and realistic to the organisation | Yes ☑ No ☐ |
| **PDS - Emission Summary** | |
| If not grandfathered are the included emissions sources are consistent with previous reporting periods | Yes ☑ No ☐ |
| Is the system boundary consistent across documents? If different, the difference is acceptable and has been clearly explained in the inventory / Annual Carbon Account report | Yes ☑ No ☐ N/A ☐ |
| Have all excluded (not attributable for products) and non-quantified emissions been justified and transparently disclosed in the PDS? Consistent with emission boundary rules in guidance documents and the inventory template? | Yes ☑ No ☐ N/A ☐ Comment; Yes but please see concerns in 'Notes for clearer' See explanations in Notes |
| Has a base year recalculation been triggered? | Yes ☐ No ☑ |
| If yes to the above has an assessment of the base year recalculation been completed by the Climate Active team? | Yes ☐ No ☐ N/A ☑ |
| Are there any serious concerns about the overall credibility of the carbon footprint? | Yes ☐ No ☑ |
| Have any carbon neutral products been used? Electricity - Where 100% Climate Active carbon neutral power has been used, it is preferable that it is noted in the bottom of the output, under 'Climate Active Carbon Neutral Electricity Summary'. And leave out the top bits of the market based and location based output, as it will just say zero and should be left out. | Yes ☑ No ☐ Comment: Clearer to please check the response on Page 15 of the PDS. KPMGs Sydney office is located within the Barangaroo precinct which is certified carbon neutral, so this is accurate |
| **Inventory Check** | |
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| if 2019 inventory: does the carbon account include all relevant emissions and clearly outline which emissions are: FOR ORGANISATIONS: quantified, non-quantified and excluded or FOR PRODUCTS: attributable, non-attributable, excluded and non-quantified | Yes ☐ No ☐ N/A ☒ |
| --- | --- |
| For 2019/20 onwards (including grandfathered inventories) | |
| Have all compulsory fields in the inventory been completed (green cells and also use notes at top of columns to guide if field is compulsory) | Yes ☒ No ☐ |
| ELECTRICITY CALCULATOR SPOT CHECK - INPUT TAB 2. | |
| Electricity calculator output = | 7,465,959 |
| FIRST COMMS CHECK (to be sent with amendment email) | |
| --- | --- |
| PDS | |
| For the following: If no and other things need to be changed, then add to amendments. If no, and no other amendments required, then add to final email instead and the Comms team will fix | |
| Does the cover page say: Organisation Certification | Yes ☒ No ☐ |
| Does the cover page say 1 of the following: FY20-21 of FY20/21 CY2020 | Yes ☒ No ☐ |
| Is the box with red text, above logos on title page deleted? | Yes ☒ No ☐ |
| On the title page, is the reporting period correct? If using projected data does it say which period is certified? | Yes ☒ No ☐ |
| Is the font all the same (Arial 9)? | Yes ☒ No ☐ |
| Are the main headings in green textboxes the same as template sent to them at time of registration? | Words? Yes ☒ No ☐ Font? Yes ☒ No ☐ Order? Yes ☒ No ☐ |
| Page numbers on all pages? | Yes ☒ No ☐ |
| Organisation name on each page? | Yes ☒ No ☐ |
| Are any additional tables added to the document, consistent with each other? (It is not compulsory for additional tables to match Climate Active formatting, but they should match each other). | Yes ☒ No ☐ |
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Is the standard emission boundary diagram included? (it is ok if additional diagrams have been added as long as template diagram is included).
## ADMINISTRATION
HAVE THE FOLLOWING ITEMS BEEN UPDATED/Checked IN THE DATABASE (LINK) AS APPROPRIATE?
| Initial Submission date | Yes ☑ |
| --- | --- |
| Final submission date | Yes ☑ |
| Date of any amendment requests | Yes ☑ |
| Net carbon footprint (before offsetting) | Yes ☑ |
| Offset details | Yes ☑ |
| Functional Unit (LCAs only) | Yes ☐ N/A ☑ |
| Emissions per functional unit (LCAs only) | Yes ☐ N/A ☑ |
| Licence execution date | Yes ☑ This is the day the client signs the licence agreement |
| Certification commencement date | Yes ☑ This is the first day of the first year that is offset |
| Licence expiry date | Yes ☑ This is exactly two years after the client signs the licence agreement |
| Client contact details | Yes ☑ |
| Initial risk rating | Yes ☑ |
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# EMAIL SEEKING AMENDMENTS ROUND 1
Email not required ☐ or insert date sent to client here: 17/08/2022
Send to: s.22(1)(a)(ii) @kpmg.com.au
CC: Climate Active, registered consultant
KPI: send within 30 BD of receipt of initial report or 10BD of receipt of amended report
Subject: KPMG - Further information required - Climate Active Carbon Neutral Certification
Attachments: N/A
Hi s.22(1)(a)(ii),
We have completed an initial review of KPMG name's carbon account and PDS. In order to continue our assessment please action the below listed items.
Please submit your revised report via email to: climate.active@industry.gov.au by 7/9/2022.
# Public Disclosure Summary amendments
The following items must be addressed:
1. For the emissions summary on page 9, please review your inventory to include a category for the bespoke items, E.g. for both bespoke items could be changed to International office activity, alternatively they the category could be changed to Electricity and Transport (Air).
2. Please review the Emissions summary table on page 9 in conjunction with point 6 in the Inventory amendments.
3. In Appendix B, the Total renewables table is missing, please copy in from the electricity calculator.
4. On the title page, please add Arrears Report under the dates in the Reporting Period.
5. On page 3, please remove (market-based method), this isn't necessary as the Renewable electricity is only relevant to market-based.
# Inventory Amendments
6. Please include an Emission Factor Reference in column AH for Bespoke items 4000 and 4001.
7. Please see points 1 and 2 above, before refreshing the Inventory Pivot Table then clicking on the 'relevant-quantified' in the slicer before copying and pasting into the PDS.
Please don't hesitate to contact us if you would like to discuss the items above.
Kind regards
# Removed
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# EMAIL SEEKING AMENDMENTS ROUND 2
Email not required ☐ or insert date sent to client here:
23/9/22
Send to: 22(1)(a)(ii) @kpmg.com.au
CC: climate active
Subject: KPMG - Further information required - Climate Active Carbon Neutral Certification
Hi: 22(1)(a)(ii)
Thank you for submitting KPMG's amended carbon account and PDS. We have completed our review and there are still outstanding issues requiring resolution.
Please submit your revised report via email to: climate.active@industry.gov.au by 14/10/2022
1. Please review your significant changes in emissions table (page 8). As per the inventory, the emission sources that have both changed +/-5% and contribute >5% to the overall account are the following:
a) Please also ensure all tCO2e figures in this table match the corresponding inventory columns Z and AA.
| Country | WBC Category (Optional) | Emission Category | Emission Source | Unit (Activity Used) | Activity Data | Previous year's annual average | Previous year's annual average | Previous year for 2022 | Last 5th year annual average annual average | Last 5th year annual average annual average | Last 5th year annual average annual average | Last 5th year annual average annual average | Last 5th year annual average annual average |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1 | Report 1: Environmental protection | Environmental Protection | Environmental Protection | Environmental Protection | Environmental Protection | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 1 | Report 2: Environmental protection | Environmental Protection | Environmental Protection | Environmental Protection | Environmental Protection | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 1 | Report 3: Environmental protection | Environmental Protection | Environmental Protection | Environmental Protection | Environmental Protection | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 1 | Report 4: Environmental protection | Environmental Protection | Environmental Protection | Environmental Protection | Environmental Protection | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Please don't hesitate to contact us if you would like to discuss the items above.
Kind regards
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# **Amendment request – round 3**
**Date Sent 13/10/22**
Send to: s. 22(1)(a)(i) @kpmg.com.au
CC: climate active
Subject: KPMG - Climate Active Carbon Neutral Certification amendments required
Dear s. 22(1)(a)(i),
Thank you for submitting your revised documents.
We have continued with our assessment of your certification documentation and to be able to finalise our assessment the following items still require attention.
**Please submit your revised documents to climate.active@industry.gov.au by 27/10/22**
1. Upon further review, your electricity calculator outputs no longer match your inventory, causing totals to not match in the PDS. All numbers need to match across all documents.
Please ensure:
- the pivot tab in the electricity calculator is refreshed
- the CY2021 output tables are copied and pasted into Appendix B of the PDS
- the market based total from the electricity calculator is input into the inventory
- the inventory pivot table is then refreshed and pasted into the PDS, and
- offsets are consequently updated.
We look forward to receiving your updated documents.
Kind regards
[USE THE GENERAL CA SIGNATURE BLOCK]
OFFICIAL
Version 23 November 2020
OFFICIAL
Released by DCCEEW under the FOI Act 1982
LEX 83015
DOCUMENT 4^{}[] OFFICIAL
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# **Amendment request – round 4**
Date Sent
Send to:
CC: climate active
Subject: KPMG - Climate Active Carbon Neutral Certification amendments required
Dear s. 22(1)(a)(i)
Thank you for submitting your revised documents.
We have continued with our assessment of your certification documentation and to be able to finalise our assessment the following items still require attention.
Please submit your revised documents to climate.active@industry.gov.au by DATE
- The electricity totals in the Inventory Pivot Table are still not consistent with electricity totals in your Inventory for the Market Based Approach. The figure should match 707,699 consistent with emissions total in the selected Market Based Electricity, tab CY2021 Electricity calculator.
Please ensure that the inventory pivot table is then refreshed and pasted into the PDS, and that offsets are consequently updated.
We look forward to receiving your updated documents.
Kind regards
[USE THE GENERAL CA SIGNATURE BLOCK]
Released by DCCEEW under the FOI Act 1982
OFFICIAL
Version 23 November 2020
OFFICIAL
LEX 83015
DOCUMENT 4
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# FINAL EMAIL
Enter date email was sent to client here:
14/12/2022
Send to: s. 22(1)(a)(ii) @kpmg.com.au
Who can send: anyone in program team?
Who can clear: s. 22(1)(a)(ii)
CC: Climate Active, climateactivecomms@industry.gov.au, s. 22(1)(a)(ii) @kpmg.com.au, a)(ii)
s. 22(1)(a)(ii) @kpmg.com.au>
KPI: send within 30 BD of receipt of initial report or 10BD of receipt of amended report
Subject: KPMG - Congratulations your Climate Active Carbon Neutral certification is confirmed
Attachments: Notice of certification, Climate Active certificate
Dear s. 22(1)(a)(ii)
Congratulations KPMG is confirmed carbon neutral for CY2021. Thanks again for your commitment to carbon neutrality.
Attached is your Notice of Certification and display certificate.
Kind regards
OFFICIAL
Version 23 November 2020
OFFICIAL
Released by DCCEEW under the FOI Act 1982