Environmental, social and governance (ESG) related topics are reshaping business operations, performance measurement, and risk management, introducing both new challenges and opportunities. Many firms have been voluntarily reporting on their ESG performance. Now, with new regulatory requirements, obtaining assurance over the ESG information that a company discloses is becoming more important.

We are pleased to launch KPMG’s inaugural ESG Assurance Maturity Index which we have developed to help inform companies, investors and wider stakeholders on the current landscape. It comes at a pivotal time, as companies globally undertake a critical journey to prepare for new ESG regulatory requirements.

The Index and associated research were designed to offer a path forward and provide a roadmap with guidance on areas to focus on, and the steps to take to become ready for ESG assurance. The views of senior executives and board members at 750 companies across industries, global regions and revenue sizes were captured to gauge their relative ESG Assurance maturity. Respondents were ranked as either Leaders (top 25%), Advancers (next 50%), or Beginners (bottom 25%) based on their maturity. 

Five steps to help you become ready for ESG assurance

  1. Determine applicable ESG reporting standards
  2. Build robust ESG governance and develop the right skills
  3. Identify the applicable ESG disclosures and data requirements across functions
  4. Digitize ESG data processes and ensure high quality data
  5. Work with the value chain to collect ESG information


Becoming ESG assurance-ready requires a multi-dimensional approach. An effective strategy includes a number of key components. For more insights and the importance of having your ESG data assured, download the full report.

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