The role of Chief Sustainability Officers (CSOs)/ Heads of Sustainability has shifted from being seen as a cost to a strategic necessity due to increasing sustainability regulations.
Initially focused on corporate social responsibility (CSR) activities, CSOs now lead extensive environmental, social, and governance (ESG) disclosures mandated by regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB).
This shift requires CSOs to not only manage compliance but also drive organisational buy-in and integrate sustainability into business strategies to build trust, attract investment, and maintain a competitive edge. However, to effectively transform businesses towards sustainability, CSOs need more resources.
The CSO is the catalyst for this transformation, guiding companies towards a sustainable and resilient future. Russell Smyth and our KPMG Sustainable Futures team provide insights on how organisations need to empower their CSO with the necessary authority and resources to drive ESG performance improvements while generating value for the business.
