ESG reporting

1. Compiling the content of a sustainability or ESG report

We carry out a materiality assessment prior to the sustainability or ESG report. The results are used to identify the material ESG issues underlying the report. We involve key stakeholders and company managers in the materiality assessment. In compiling this report, we rely on industry best practices and the extensive experience of our experts.

2. Preparing sustainability or ESG reports

KPMG helps prepare sustainability reports in accordance with globally accepted voluntary reporting standards (GRI, SASB, TCFD, CDP), as well as with preparing for and compiling reports in accordance with CSRD, NFRD, EU Taxonomy and ISSB standards and reporting. Before preparing a sustainability report, we help our clients choose the guidelines or standards that best fit their operations.

3. Preparing integrated reports

KPMG helps companies integrate ESG and non-financial indicators and results into their financial reporting in line with the requirements of the NFRD (later CSRD) and the EU Taxonomy Regulation, supplemented by other sustainability reporting standard guidelines as required.

4. Services supporting ESG reporting

The various ESG aspects also have an impact on “traditional” financial reporting. The impacts, the various environmental, social and governance aspects, can be reflected in both financial statements and the impacts on financial indicators.

• GAP analysis – review of the company’s operations and accounting policies based on the required or selected ESG criteria
• Improvement of policies: based on the shortcomings identified in the GAP analysis, identifying relevant ESG aspects and incorporating them into the accounting policies; developing the necessary accounting treatment;
• Supporting the development of internal and external data collection processes for the structured collection and monitoring of information to be presented in the sustainability/ESG reports
• Supporting the preparation of additional notes to the financial statements on disclosures on ESG-related accounting issues

5. Graphic design support for reporting

• Graphic design of the report
• Development of related communications content as required (e.g. short extract, poster, website, video)