The past year has marked a pivotal shift in how New Zealand businesses approach ESG reporting. As global standards converge, our clients and our own firm — are navigating a landscape that demands both agility and integrity. ESG assurance is no longer a regulatory checkbox; it’s a strategic lever for trust, resilience, and long-term value.

The insights in this report reflect the voices of leaders across sectors who are choosing to lead, not follow.

We also disclose our measurement of the nine key components in our Global Quality Framework to outline how we deliver audit quality at KPMG.

You can’t manage what you don’t measure. Even if the data isn’t perfect, it gives you a starting point.

Sustainability leader
Food & fibre sector

Going early was the only way we could be ready. It wasn’t about compliance — it was about building internal capability and credibility.

Sustainability leader
Finance sector

We shifted ESG reporting into finance to bring it up to the same standard and scrutiny as our financial data.

Sustainability leader
Food & fibre sector

New Zealand went early, but now we need to harmonise. It’s time to align with international standards.

Sustainability leader
Energy sector

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