Highlights
- A cohort of Leaders – including EU CSRD Wave 1 reporters – jump ahead
- Companies see increasing benefits from ESG reporting and assurance
- Stakeholder pressure for reporting continues to grow
Highlights
2 September 2025 — KPMG International surveyed 1,320 senior executives and board members with ESG reporting and assurance knowledge across industries and regions, representing organizations with an average revenue of US$16.8 billion. The 2025 KPMG ESG Assurance Maturity Index reveals that ESG assurance is no longer viewed as just a regulatory requirement; it’s proving to be a strategic lever for building trust, unlocking value and enhancing organizational resilience.
Yet, for many companies, there is still room to improve. Amid geopolitical headwinds and a shifting regulatory agenda, this year’s Index shows an overall readiness score of respondents has dipped marginally, from 47.7 to 46.9. Even now — two years since KPMG's initial survey — 76 percent of businesses remain in the early or mid-stages of ESG maturity.
The Index categorizes organizations into three categories of ESG assurance maturity:
Leaders are distinguished by strong board engagement, advanced digital adoption and strategic integration of ESG into operations. In contrast, Beginners are still building foundational capabilities with limited governance structures and underdeveloped data systems. This gap underscores the urgency for organizations to accelerate their ESG assurance readiness.
The data reveals that CSRD Wave 1 companies embracing ESG assurance are already seeing measurable returns:
Despite regulatory ambiguity, 74% of companies say their sustainability reporting plans under the CSRD remain unchanged — signaling strong market-driven momentum, not just mandates.
To help organizations move along the maturity curve, KPMG recommends five key actions:
Brian O’Neill
Senior Manager, Global Strategic Communications & Media Relations
KPMG International
T: +44 7823 668 689
E: Brian.O’Neill@kpmg.co.uk
The KPMG ESG Assurance Maturity Index benchmarks organizational readiness across five pillars: governance, strategy, risk management, metrics & targets and assurance practices. It provides a roadmap for companies to assess their ESG assurance maturity and prepare for evolving stakeholder expectations.
About KPMG International
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