KPMG LLP

Policies described

Freedom of workers to terminate employment Freedom of association Prohibits any threat of violence, harassment and intimidation Prohibits the use of worker-paid recruitment fees Prohibits compulsory overtime Prohibits child labour Prohibits discrimination Prohibits confiscation of workers' original identification documents Other

Training described

Procurement staff

Worker engagement and working conditions

Workers within your organisation

Grievance mechanisms

Using anonymous whistleblowing services, such as a helpline or mobile phone app

Other monitoring

We began a review of our supplier modern slavery risk assessment process which will be sent to suppliers in FY26.

Demonstrated progress

We use Key Performance Indicators (KPIs) and metrics to better understand the effectiveness of our approach to managing modern slavery risks. These are supported by annual commitments and forward-looking targets to improve our approach across our businesses and supply chain. Our statement communicates our progress against these targets and we aim to set new targets each year to drive continuous improvement.

Reported risks and mitigations

• Risk: Risk of forced or compulsory labour in our supply chains, particularly in high‑risk jurisdictions or sectors (e.g. technology, construction, catering, cleaning).
• Area: Within your supply chains
• Tier: Tier 1 suppliers Tier 2 suppliers Tier 3 suppliers and below
• Group: Women Migrants Refugees Children Other vulnerable groups
• Location: United Arab Emirates China United Kingdom India Qatar Romania Saudi Arabia United States
• Mitigation: Supplier relationships are assessed by country and sector risk, those suppliers deemed in scope are required to complete a modern slavery self‑assessment questionnaire. We are currently reviewing our risk assessment methodology and will send out our modern slavery self‑assessment questionnaire to in scope suppliers in FY26.
• Risk: Risks of forced or compulsory labour occurring amongst our client base.
• Area: Clients and alliance partners
• Location: United Arab Emirates China India Saudi Arabia United States
• Mitigation: Clients undergo risk‑based KYC and due diligence, including sanctions, PEP, ownership, and adverse media checks. Other third parties are assessed for AML, KYC, adverse media, and alignment with KPMG standards.
• Risk: Risks of forced or compulsory labour occurring within the supply chains of our subsidiaries or support services.
• Area: Clients of our Subsidiaries
• Location: India United States
• Mitigation: Following a Modern Slavery Risk Assessment which identified this as a potential risk area, we intend to review the procedures and processes in place to prevent this risk and take action deemed necessary to mitigate its occurrence.