Welcome to the third edition of the KPMG ESG Assurance Maturity Index. Since we inaugurated this series, significant developments have unfolded, and the sustainability landscape has shifted in decisive ways.
This year, KPMG surveyed senior executives and board members with ESG reporting and assurance knowledge at 1,320 companies across industries and global regions, with a mean revenue of US$16.8 billion. Of these, 310 companies identified that they reported and obtained assurance over their sustainability disclosures in accordance with the Corporate Sustainability Reporting Directive (CSRD) for financial years beginning on or after January 1, 2024 (Wave 1). We also expanded the sample size to include respondents from Africa, Mexico and the United Arab Emirates, to ensure representation from across each continent.
The Index captures a pivotal moment. As regulatory frameworks such as the CSRD and the International Sustainability Standards Board (ISSB) standards gain traction, organizations are being called to act — not merely react. The data reveals that while some sectors are advancing with confidence, others are still navigating early stages. Yet across the board, the message is clear: ESG assurance is not a destination, it is a journey that demands courage, clarity, and commitment.
Highlights
How we can help
Our ESG assurance services for reported sustainability data can cover:
- Statutory sustainability reporting
- Voluntarily prepared and published sustainability reporting, or sustainability data voluntarily created by your organisation in accordance with other reporting frameworks.
We conduct the assurance of sustainability data in accordance with the International Standard on Assurance Engagements (ISAE 3000). Assurance procedures, their scope, and timing are planned and executed collaboratively with our specialised experts in various aspects of sustainability reporting. We prepare a written assurance report based on the assurance engagement.
Our sustainability reporting services include, for example:
- General training for your staff on the content of ESG regulations and reporting frameworks, such as ESRS and EU taxonomy
- Initial assessments, including GAP analysis and benchmarking analysis
- Reviewing and providing feedback on the plans and analyses you have prepared to achieve CSRD readiness
- Providing feedback on the double materiality analysis you have conducted
- Conducting test assurance engagements to assess the maturity of your reporting
