As ESG reporting continues gaining traction amid increasing regulatory expectations, supply chain pressures and sustainability-related disclosure requirements, businesses are being urged to move beyond treating ESG as merely a compliance exercise.
Koh Ree Nie, Head of Sustainability Reporting and Assurance at KPMG in Malaysia, noted that many organizations still view ESG as a reporting obligation rather than a strategic business tool. She added that ESG disclosures often overemphasize positive narratives while underreporting risks and gaps, and stressed that ESG data should be managed with the same rigor as financial information, especially as reporting standards and assurance requirements continue to mature.
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