毕马威2025年ESG保证成熟度指数

Maintaining momentum KPMG. Make the Difference. Foreword Lessons emerging fromCSRD implementation Theworld is evolving rapidly and so are expectationsaround sustainability. What was once viewed primarilyas a compliance exercise has become a strategicimperative. ESG assurance is no longer just aboutmeeting regulatory thresholds; it is about building trust,unlocking value and demonstrating resilience in an erathat demands transparency and accountability. Welcome to the third editionof the KPMG ESG AssuranceMaturity Index. Since theinception of this series in 2023,significant developments haveunfolded, transforming thesustainability landscape inmeaningful ways. is clear: ESG assurance is not a destination,it is a journey that demands courage, clarityand commitment. CSRD deliveringtangible benefits The potential benefits and pressures of sustainabilityassurance are increasingly evident. Respondentsreport or anticipate a range of positive outcomes —from enhanced shareholder value and cost efficienciesto reputational gains and improved profitability. Global reportingmoving at pace This year’s KPMG ESG Assurance Maturity Indexcaptures a pivotal moment. As regulatory frameworkssuch as the Corporate Sustainability ReportingDirective (CSRD) and the IFRS®SustainabilityDisclosure Standards gain traction, organizations arebeing called to act, not merely react. Among the first-wave of companies reporting underthe CSRD in our survey, 60 percent expect to gainmarket share or expand their client base and morethan half anticipate increased profits. At the same time,our research shows that pressure for sustainabilityassurance is intensifying across a broader spectrum ofstakeholders. It has evolved well beyond a regulatorycompliance issue. Taking heart fromsigns of progress The data reveals that while some sectors areadvancing with confidence, others are still navigatingearly stages. Yet across the board, the message Learning from theLeaders: A call to action How KPMG firmscan help Foreword AtKPMG, we view sustainability as a catalystfor innovation and long-term value creation.The Leaders featured in this year’s Index arenot simply checking boxes, they are embeddingESG into the core of their strategy, culture andoperations. They are leveraging assurance todrive better decisions, strengthen stakeholderconfidence and future-proof their organizations. We seek to innovate with purpose, designingassurance models that are as dynamic andmultidimensional as the sustainability challengesthey address. We are proud to support a broadspectrum of organizations, including manyearly CSRD reporters. KPMG firms stand readyto support audited-entities in realizing the fullbenefits of ESG assurance, as sustainabilityreporting becomes as integral to corporate life asfinancial reporting. This report serves as both a mirror and a map.It reflects where organizations stand today andoffers a path forward. Whether you are justbeginning or well along your journey, we hope theinsights within help you move with purpose, actwith integrity and lead with impact. ESG Assurance: Mixedprogress on the journey Lessons emerging fromCSRD implementation CSRD deliveringtangible benefits Global reportingmoving at pace Neil MorrisGlobal Head of ESG Assurance Beyond regulation:ESG assurance mattersto a wide range ofstakeholders Mike ShannonGlobal Head of ESG AssuranceKPMG International MethodologyKPMG International Scott FlynnGlobal Head of Audit KPMG International Taking heart fromsigns of progress Learning from theLeaders: A call to action How KPMG firmscan help KPMG surveyed 1,320 senior executivesand board members with ESG reportingand assurance knowledge acrossindustries and regions, with a meanrevenue of US$16.8 billion. Of these,314 companies identified that theyreported and obtained assuranceover their sustainability disclosuresin accordance with the CorporateSustainability Reporting Directive (CSRD)for financial years beginning on or afterJanuary 1, 2024 (Wave 1). We alsoexpanded the sample size to includerespondents from Africa, Mexico and theMiddle East to ensure representationfrom across each continent. The pillar scores were then weighted asfollows: Methodology:Aboutthe Index Lessons emerging fromCSRD implementation CSRD deliveringtangible benefits Value chain The KPMG ESG Assurance MaturityIndex is composed of five pillars designedto help companies measure progress ineach of these areas: (1) governance,(2) skills, (3) data management, (4) digitaltechnology, and (5) value chain. The Index, measured on a basis of 0−100,examines the progress companies havemade in these areas to gauge the relativematurity of a company’s ESG reportingprogram in order to assess its readinessfor third-party assurance. Based ontheir rankings, companies are classifiedas Leaders (the top 25th percentile),Advancers (the next 50th percentile) andBeginners (the bottom 25th percentile). Each pillar is supported by one or morequestions from the sur