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      Across the world we continue to see progress in the sustainability reporting journey with standards and regulations being formalised across various jurisdictions, principally led by both the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB). Whilst we have seen turbulence in recent months as we traverse the regulatory landscape, assurance remains an important aspect of the reporting and regulatory ecosystem.

      As we look to the future of sustainability reporting, assurance requirements are being reviewed by regulators and local governments to ensure that the benefits of assurance meet the needs of users of sustainability information.

      Joshua Olomolaiye
      Joshua Olomolaiye

      Director, ESG Reporting and Assurance

      KPMG in the UK

      Regardless of whether assurance is mandated or voluntary, companies will need to ensure that their systems, processes and record keeping are all maintained to produce verifiable data. Below we outline three practical steps to help prepare for ESG assurance:

      • Build robust ESG governance and develop the right skills

        Establish strong governance structures and invest in developing the necessary skills within the organization.

      • Identify applicable ESG disclosures and data requirements across functions

        Understand what disclosures are required, establish appropriate controls and work towards achieving consistent high-quality data across the organisation to support these disclosures.

      • Digitise ESG data processes and ensure high-quality data

        Implement digital tools to streamline data collection and ensure its accuracy. The recent KPMG ESG Assurance Maturity Survey 2025 found that 46% of companies surveyed noted inadequate access to data as a growing challenge in preparing for ESG assurance, up from 33% in 2024.

      With these steps completed the foundation for assurance has been built, to further reduce the risk of an adverse assurance report which may harm credibility and investor confidence, the completion of readiness engagements offers several key benefits that help prepare for assurance.

      This entails a third party assessing and identifying and supporting the addressing of gaps in data. This allows companies to stay ahead of compliance deadlines, reducing last minute costs and disruptions whilst promoting the development and use of stronger, more accurate data which not only enhances reporting quality but also supports better strategic decision making.

      We would love to invite you to a workshop to understand your data challenges and assurance concerns. To arrange a session with one of our experts, contact Josh Olomolaiye or Tom Arnold here.

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