For many companies, environmental, social, and corporate governance (ESG) can feel like a moving target, especially in the reporting and assurance space. We surveyed financial executives as part of KPMG in US' report, The ESG journey to assurance. This report drills down into some of the key issues companies are facing in the new reality of ESG and its evolving guidelines and best practices.

The survey includes feedback from 246 financial reporting executives from companies representing a broad cross-section of industries, sizes and revenues, from both public and private organisations. As more progress is made in ESG reporting and assurance, we look forward to regularly reporting back with updates from future surveys as the inevitable force that is ESG moves steadily forward.


professionals surveyed believe ESG makes business better


surveyed say their overall ESG reporting strategy is in flux


respondents cited at least two challenges in ESG reporting

Next steps: Where do companies go from here?

With the right foresight, strategy, planning and structure in place, companies can consider making these moves in ESG today:

  • Assess any ESG climate-related reporting and associated commitments your company has made.
  • Keep management and the board updated on evolving reporting requirements, especially within the extensive and complex international regulatory landscape.
  • Assemble a working group that will be responsible for reporting, establishing clear roles and responsibilities based on individuals' skills and experiences.
  • Calculate your Scope 1 and 2 greenhouse gas emissions and get them assured by a third party.


For more key findings and insights on what companies can do to  survive, and thrive, on their ESG journey, download the full report.

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