Three-quarters of companies are not ready to have their ESG data assured externally months before new regulations kick off.

The new Corporate Sustainability Reporting Directive (CSRD) mandates independent assurance for EU-listed companies from 2024, followed by large EU subsidiaries of non-EU parents² from 2025.

Are you ready to have your ESG reporting assured, in its entirety?

Do you have:

  • Documented policies and a methodology for measuring and reporting the disclosures?
  • Robust processes and controls over the underlying data?
  • A clear audit trail and supporting information?

Without the above you’re at risk of receiving a qualified assurance opinion.


companies surveyed by KPMG.

25 %

of them feel sufficiently prepared for ESG assurance.

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