The term ESG stands for the comprehensive consideration of the topic of sustainability in the three areas of environment, social and governance. In our study on ESG Management & Steering "Steering sustainably", we analysed how well companies from the infrastructure sector are prepared for medium and long-term changes in these areas, how sensitively they react to them and whether risks and opportunities have already been identified.
Top management level has overriding responsibility for ESG
A clear majority of the surveyed infrastructure companies (72%) state that the overarching responsibility for all sustainability-relevant topics is anchored in the C-level or board of directors in their company.
Challenges in the governance of ESG
However, only about half of the respondents report having defined appropriate KPIs to manage environmental aspects, and only about a third have defined an aligned set of KPIs to manage governance or social aspects.
Dr. Steffen Wagner
Partner, Deal Advisory, Head of Corporate Finance, Head of Transport & Infrastructure
KPMG AG Wirtschaftsprüfungsgesellschaft
