Organizations are facing a growing demand for clear and transparent reporting on their ESG strategy, commitments and performance. We see pressure increasing from both external stakeholders but also from within organizations. Investors, suppliers, customers, employees and other stakeholders request more transparency on the ESG impact of the businesses they work with. This increases the focus on ESG reporting.

Over the years, this has resulted in the use of a vast range of ESG targets and applied reporting frameworks, which can vary by sector, size and complexity of a business. This further increases the need for more comparable and transparent information, combined with assurance on ESG reporting, ultimately at the same level of financial reporting. In addition, also regulators and international standard setters (such as the ISSB and EFRAG) are moving into this direction. For the EU specifically, companies will be required by law to have limited assurance on ESG reporting in their annual reports by 2023, as part of the CSRD legislation.

How can we help


We help provide confidence in ESG reporting:

  • Independent external assurance: we provide external assurance in accordance with International Standard on Assurance Engagements (ISAE) 3000 and 3410 (including the Dutch standards 3000A, 3410 and 3810N) either at a limited or reasonable level of assurance (depending on stakeholder and regulatory needs).
  • Readiness assessment: we provide an initial pre-readiness check on the robustness of ESG reporting processes and internal controls, both overall and on an indicator level. We assess the readiness of relevant ESG definitions, reporting scope, applied methodologies (including estimates and assumptions), registration, aggregation and internal review of reported information.
  • KPMG led workshops: we can organize tailored workshops to provide an overview of ESG assurance and the current reporting landscape, including common reporting frameworks. Purpose of this workshop is to highlight what you need to do to get ready for assurance and to meet external and internal demand.

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