KPMG released a new report ESG Assurance Maturity Index 2025 with unexpected findings. The firm
“surveyed 1,320 senior executives and board members with ESG reporting and assurance knowledge across industries and regions, with a mean revenue of US$16.8 billion. Of these, 314 companies identified that they reported and obtained assurance over their sustainability disclosures in accordance with the Corporate Sustainability Reporting Directive (CSRD) for financial years beginning on or after January 1, 2024 (Wave 1).
We also expanded the sample size to include respondents from Africa, Mexico and the Middle East to ensure representation from across each continent.”
Usually, regulators are the primary audience for assurance since assurance mandates are legal/regulatory requirements, with investors a close second. What is intriguing is that KPMG came up with different results. Here is my favorite graphic from the report:
The takeaway: three of the top five expected gains reflect operational value rather than those related to investors or intangibles.
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