Over the past three decades, sustainability reporting has been largely voluntary.  KPMG’s surveys of sustainability reporting have offered meaningful insights on how to improve levels of disclosure for business leaders, sustainability professionals, and company boards.

Today, policymakers are on the precipice of adopting mandatory and regulated sustainability reporting and the reporting landscape is poised to change drastically. The findings in KPMG’s 2022 ‘Survey of Sustainability Reporting’ reflect on the current state of reporting and overarching business strategies that can enable companies to meet increasing regulatory expectations – all while creating impact and generating value for society.

The 2022 KPMG survey is one of the most comprehensive and authoritative pieces of global research on sustainability reporting, based on an analysis of financial reports, sustainability and Environmental, Social and Governance (ESG) reports, and websites from 5,800 companies in 58 countries, territories and jurisdictions.

It acts as a guide for those preparing their own organization’s sustainability report. It also supports investors, asset managers and ratings agencies who now factor sustainability or ESG information into their corporate performance and risk assessments.

Asian businesses play an increasingly important role in the global economy. The Asia Pacific report aims to help readers learn about the landscape of corporate sustainability reporting in Asia Pacific, and to take up the challenge of change in the corporate reporting journey. With sustainability-related reporting standards evolving, there is an increasing need for companies to determine their own materiality and proactively consider what to report, and how to report it.

Asia Pacific highlights:

  • Progress has been made in sustainability reporting practices in Asia Pacific.
  • Sustainability reporting boundaries may be extended in response to global standards.
  • Content of sustainability reporting may need to be broadened and deepened when following global standards.


KPMG Global edition


Survey of Sustainability Reporting

Download PDF ⤓ (10.8 MB)





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