Global Sustainability Reporting according to the ISSB standards

Companies with an international presence are increasingly faced with the complex task of reconciling local ISSB reporting obligations of individual subsidiaries with consistent group sustainability reporting, for example in accordance with ESRS/CSRD. The IFRS Sustainability Disclosure Standards (also known as ISSB™ standards) are being adopted in more and more countries around the world and are gradually being converted into binding national reporting obligations. Internationally active corporate groups in particular are therefore confronted with different schedules, areas of application and local implementation of the ISSB standards. Our experts support you in integrating ISSB into your existing ESG reporting landscape in a structured, efficient and audit-oriented manner.

Efficient implementation of complex ISSB requirements

The introduction of the ISSB standards (IFRS S1 and IFRS S2) marks a decisive step towards globally comparable, investor-oriented sustainability reporting. Numerous jurisdictions have already adopted the ISSB standards or are in the final phase of introducing them as a mandatory reporting standard. Companies must therefore not only anticipate future regulatory developments, but also integrate ISSB requirements into their reporting and governance structures today.

In view of this, it is essential for companies to

closely dovetail financial and sustainability-related information,
disclose governance and risk management processes transparently and
provide reliable, useful data for decision-making.

We provide you with comprehensive support in implementing the ISSB requirements - from strategic embedding and operational implementation through to audit-related reporting.

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Our range of services

KPMG helps you to master these tasks in various steps

Regulatory Horizon Scan & ISSB Scoping

We analyze the global ESG regulations for you and identify in which countries and from which point in time local ISSB requirements apply to companies. On this basis, we support you in reviewing the legal entity structure and deriving a clear ISSB reporting scope
Development of a Group-wide ISSB reporting strategy

We support the development of a central ISSB reporting baseline that serves as a uniform reference framework for all reporting units.
Interoperability and gap analysis (ESRS ↔ ISSB)

Existing ESRS content is systematically used as a reference for ISSB disclosures and checked for applicability. We identify remaining ISSB-specific gaps, including sectoral requirements, and provide support in closing them in a targeted manner.
Policies, interpretations and data governance

We support the development of uniform group-wide ESRS interpretations, policies and data governance structures to ensure consistent application of ESRS requirements. Data collection, documentation and control processes are harmonized and aligned with existing ESRS structures to ensure audit security and scalability.
Operational ISSB implementation and managed service

We coordinate and facilitate operational implementation by developing standardized ISSB templates, data models and governance structures. Optionally, we can take over future ISSB reporting as part of a managed service approach to reduce the internal workload.