Since we launched this series, the ESG landscape has continued to evolve at pace. Regulatory expectations have sharpened, stakeholder scrutiny has intensified, and organisations are being called to act, not merely react.
This year’s Index captures a pivotal moment. As frameworks such as the Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standards Board (ISSB) standards gain traction, ESG assurance is moving beyond compliance. It is becoming a catalyst for trust, value creation and resilience.
This year, KPMG surveyed senior executives and board members with ESG reporting and assurance knowledge at 1,320 companies across industries and global regions, with a mean revenue of US$16.8 billion. This UK edition draws out the key insights from those findings to explore how organisations in the UK are preparing for credible ESG reporting and assurance. The findings reveal a market in motion. While some companies are leading with confidence, many remain in the early stages of readiness.
Across the board, one message is clear: ESG assurance is not a destination, it is a journey that requires upfront planning and engagement from across the business.
