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The move to mandatory reporting

Global Survey of Sustainability Reporting 2024
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We’re pleased to share the 13th edition of the Survey of Sustainability Reporting 2024, providing a detailed look at global trends in sustainability reporting and offering meaningful insights about how to improve levels of disclosure by business leaders, sustainability professionals and company boards.

Mandatory sustainability reporting is fast approaching with the EU's Corporate Sustainability Reporting Directive (CSRD) being phased in over the coming years. However, KPMG’s 2024 Survey of Sustainability Reporting reveals that many companies are already taking proactive steps by adopting measures such as double materiality assessments and aligning voluntary reporting with CSRD disclosure requirements.

George Richards

Associate Partner, Head of ESG Reporting and Assurance.

KPMG in the UK

Our findings highlight that sustainability reporting is now standard practice for nearly all of the world’s largest 250 companies and a significant majority of top 100 companies across various regions. There has been notable progress in the last two years, with more companies setting carbon reduction targets and increasing biodiversity reporting, although the latter still lags behind.



Explore our full report to learn more about global trends and how KPMG can support your sustainability journey.

Our sustainability insights

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