Sustainability Reporting for Value Creation

As the Corporate Sustainability Reporting Directive (CSRD) and other reporting directives remain in flux, the landscape of ESG reporting is set to transform dramatically. This EU legislation introduces 12 new binding European Sustainability Reporting Standards (ESRS) with up to 120 mandatory non-financial KPIs and additional qualitative disclosures. Even though CSRD is an EU directive, it significantly impacts US and other non-EU companies if they meet certain criteria.

At KPMG, we understand the complexities and challenges brought on by legislation like the CSRD. Our team of experts is dedicated to guiding your organization through this transition, ensuring compliance while unlocking strategic opportunities for value creation. These mandates go beyond traditional reporting, requiring an integrated approach that aligns sustainability factors with business strategy and financial reporting.

Navigating the Sustainability Reporting Journey:

• Impact Analysis & Reporting Strategy: Identify regulatory requirements and their impact on your organization.
• Double Materiality Analysis: Assess material impacts and financial risks/opportunities.
• Reporting Program Assessment: Evaluate capabilities across processes, people, data, and technology.
• Disclosure Gap Assessment: Align disclosures with SEC, ISSB, and CSRD requirements.
• Design Roadmap: Create a target operating model tailored to your strategy and gaps.
• Implementation: Execute against the roadmap, coordinating with broader organizational initiatives.
• Measurement & Reporting: Collect data, ensure accuracy, and prepare comprehensive disclosures.
• Ongoing Management: Maintain policies, controls, and continuous improvement practices.

Our deep expertise in compliance work, including double materiality assessments and strategy development, positions us as your strategic partner in navigating these regulatory changes. We offer a transformative approach, helping you integrate sustainability tightly into your core business strategy, driving operational efficiency, stakeholder trust, and long-term value.

Learn more about how KPMG can help your organization thrive under new sustainability reporting frameworks.