Welcome to KPMG’s biennial Survey of Sustainability Reporting 2022

First published in 1993, this 2022 survey marks the twelfth edition, examining sustainability reporting trends around the world. Over the past two decades, sustainability reporting has been largely voluntary, so the purpose of this survey was to offer meaningful insights about how to improve levels of disclosure by business leaders, sustainability professionals, and company boards.

Today, we are on the precipice of adopting mandatory and regulated sustainability reporting and the reporting landscape is poised to change drastically. The findings in this report reflect on the current state of reporting today, the gaps that should be filled to meet regulatory requirements. They also reflect the overarching business strategy considerations that can allow companies to meet increasing regulatory expectations while still creating impact and generating value.


KPMG professionals analysed financial reports, sustainability and Environmental, Social and Governance (ESG) reports, and websites for 5,800 companies in 58 countries, territories, and jurisdictions. The survey provides information and insights for those preparing their own organisation’s sustainability report, as well as for investors, asset managers and ratings agencies who now factor sustainability and ESG information into their corporate performance and risk assessments. 

The 2022 survey includes a number of new topics, including the use of materiality assessments, reporting on social risks, and reporting on governance risks. 

Read the full global report here. 

This KPMG Ireland report outlines how Irish companies performed in the global context and includes insights on various aspects of the survey from our subject matter experts (SMEs) to answer the big questions on sustainability reporting.

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