ESG regulatory scope assessment
Environmental, Social and Governance (ESG) insights and services.
The complex system of ESG-related regulations imposes various processes or disclosure requirements for companies completing different financial performance indicators or operating in specific business activity areas. For international companies, it should also be noted that these may differ from country to country, for example the Corporate Sustainability Reporting Directive has been implemented differently in specific member states of the European Union.
The requirements are being introduced in phases, becoming increasingly stringent, and in many cases market participants may benefit from exemptions or deferrals in the first few years. KPMG's scope assessment examines the requirements for ESG compliance of companies, for both their content and timelines, along a complex set of applicable ESG regulations.
