This is the 11th edition of the KPMG Survey of Sustainability Reporting; the first edition was published in 1993. This year, KPMG professionals reviewed sustainability reporting from 5,200 companies in 52 countries and jurisdictions, making this the most extensive survey in the series to date.

“Sustainability reporting, i.e. the publishing of non-financial key performance indicators, has become the norm, and companies that are not reporting such information are now in the minority. Businesses should not idly stand by but keep a close eye on all relevant non-financial information. This kind of reporting is a demanding process, and it takes time to create quality outputs,” notes Miroslava Prokešová, manager at KPMG Česká republika.

The survey provides a detailed look at global trends in sustainability reporting and offers insights for business leaders, company boards and sustainability professionals. Its aim is to support those who have a responsibility for assessing and preparing their own organization’s sustainability reporting.

The survey also serves as a guide to investors, asset managers and ratings agencies who now factor sustainability or Environmental, Social and Governance (ESG) information into their assessment of corporate performance and risk.

It is based on several months of research by sustainability professionals at KPMG firms who analysed thousands of corporate reports and websites.
 

In 2020, the survey focused on four key aspects of sustainability reporting:

  • Key global trends in sustainability reporting
  • Reporting on the risks of biodiversity loss
  • Reporting on climate-related risk and carbon reduction
  • Reporting on the UN Sustainable Development Goals (SDGs)