商务旅行：航空旅行

Contents Summary This report presents a chain analysis for KPMG Netherlands (KPMG N.V.) as part of our commitment toreducing overall emissions by 50% by 2029/2030 compared to 2018/2019. It focuses on understanding theinternal and external factors that influence air travel within business travel, supporting our goal of achieving a26% reduction in air travel emissions by 2030, in line with the requirements of the CO₂Performance Ladder. Recognizing climate change as both a risk and an opportunity, KPMG N.V. is dedicated to reducing itsgreenhouse gas (GHG) emissions and supporting the transition to a low-carbon economy. The analysisfocuses on Scope 3, Category 6 emissions—specifically, those arising from the air travel component ofbusiness travel, which is identified as the most material emission source after the purchased goods andservices category. KPMG N.V. operates within a global network, delivering assurance and advisory services that often requirecollaboration with other member firms and international travel. While the organization’s direct emissions arerelatively low, business travel remains a significant contributor to its overall carbon footprint. The reportoutlines the methodology for identifying relevant emission categories, mapping the value chain, andquantifying emissions using up-to-date data and recognized standards such as the GHG Protocol and DEFRAemission factors. This analysis clarifies which internal and external factors most influence CO₂emissions from business airtravel, and which concrete interventions offer the greatest reduction potential. This insight enables KPMG andits value chain partners to focus on the most effective measures. Key partners in the chain include travel management companies, airlines, accommodation providers, clients,and internal departments. The analysis emphasizes the importance of collaborating with these partners, aswell as others within our sector, to obtain accurate emissions data and implement effective reductionmeasures; hence interventions are grouped into internal and collaborative categories. Strategic interventionsproposed include carbon budgeting research, internal carbon pricing, travel consolidation, investment invirtual collaboration infrastructure, behavioral change program and preferred supplier agreements withsustainable travel providers. KPMG N.V.’s approach combines technical solutions, policy measures, and behavioral change initiatives toachieve its reduction targets. Progress will be monitored using a number of (new) KPI’s (see Chapter 7) andreported internally on a quarterly basis and externally semi-annually, ensuring transparency and continuousimprovement. By embedding sustainability into its business travel practices, KPMG N.V. aims not only tomeet regulatory requirements but also to drive broader change within its sector and value chain. 1.Introduction We believe that climate change is both a business risk and an opportunity for innovation. No singleorganization or country can solve climate challenges on its own, making collaboration and engagementcritical. At KPMG we recognize that in our role as auditors and as advisors to organizations around the world,we have an important responsibility, with regard to how we drive the change needed to deliver on a lowcarbon economy. This is why KPMG participates in the CO₂Performance Ladder, designed to helporganizations reduce their carbon footprint and drive continuous improvement in climate performance. KPMG operates as a global network of independent member firms affiliated with KPMG International Limited.Each member firm is a legally distinct entity responsible for its own management, operations, and profit andloss (P&L). KPMG International itself does not provide services to clients but acts as a coordinating entity toensure consistency in service quality and adherence to shared values across the network. KPMG N.V. alsoutilizes expertise from other member firms. These firms act as suppliers of specialized knowledge and arefinancially compensated for their contributions. Within the KPMG network, services are typically divided into two primary functions: assurance and advisory.Assurance services encompass audit and related activities aimed at providing independent verification offinancial and non-financial information. Advisory services cover a broad range of consulting solutions—suchas strategy, management, risk, transactions, and technology. This distinction is important when consideringthe procurement of external expertise, as the nature and intensity of resource use, as well as associatedemissions, can vary significantly between assurance and advisory engagements. Although our activities are not characterized by high emission intensity, the issue of greenhouse gas (GHG)emissions in the context of climate change mitigation is a material negative impact which we are activelyaddressing. We want to fully play our part in the transition to societal net zero and help address the existen