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      Sustainability is a board-level responsibility

      Based on in-depth interviews with 50 chief sustainability officers and managers in 10 countries, this report from KPMG International examines how group sustainability units operate within corporate structures, what makes them successful and how they plan to develop in the future.

      It finds sustainability has become a board-level responsibility, but that sustainability-focused organisations are still developing in maturity, including in response to new ESG reporting requirements, such as the European Union’s Corporate Sustainability Reporting Directive (CSRD).

      The report includes research on staffing levels at group sustainability units, their key topics and responsibilities, and how they work with boards, as well as quotes from interviewees.

      It discusses how corporates can integrate sustainability work into relevant functions and business units, allowing the decentralisation of responsibility for ESG, particularly its reporting. This can allow the group sustainability unit to focus on its central strategic role to drive long-term commitment to sustainability goals.



      Sustainability is now firmly on the agenda at the Board level. Just under half of the corporates in this research discuss sustainability through either a dedicated board-level sustainability committee or another specific committee, such as audit. Given the gradual trend of integrating sustainability work into relevant functions and business units, Board level accountability will continue to be important in setting and driving implementation of meaningful sustainability performance.

      Julia Bilyanska

      Partner in Charge, Climate Change and Sustainability

      KPMG Australia



      Download the report

      Download our report to read our detailed findings including sections on: 

      • Corporate ESG strategy
      • ESG and the board 
      • Who leads on ESG
      • How to build successful and robust
      • ESG governance 
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      Anchoring ESG in governance

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