Existing compliance topics, such as anti-bribery and corruption, diversity, inclusion and equity, and integrity risk culture are included within the European Sustainability Reporting Standards (ESRS) for reporting under the Corporate Sustainability Reporting Directive (CSRD). We see that organizations of all sizes often have challenges with quantifying compliance and developing monitoring metrics for these areas.
The expectations laid out within the European Sustainability Reporting Standards (ESRS) for reporting under the Corporate Sustainability Reporting Directive (CSRD) place the compliance function in the spotlight. Existing compliance topics, such as anti-bribery and corruption, diversity, inclusion and equity, and integrity risk culture are included. While most Compliance functions include these topics within their activities, we see that organizations of all sizes often have challenges with quantifying compliance and developing monitoring metrics for these areas. Therefore, companies may have large gaps to fill in order to meet the ESRS expectations. Those companies should look towards their compliance programs and integrated control frameworks to support in the transition.
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Rebecca Kozlowski
Senior Consultant, Forensic
KPMG in the Netherlands
Serap Tutkun
Senior Manager, Forensic
KPMG in the Netherlands
Laura Schroder-Van Oorschot
Senior Manager Capital Markets AAS
KPMG in the Netherlands
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