This new report, based on in-depth interviews with 50 chief sustainability officers and managers in 10 countries, examines how group sustainability units operate within corporate structures, what makes them successful and how they plan to develop in the future.

      It finds that sustainability has become a board-level responsibility, but that sustainability-focused organizations are still developing in maturity, including in response to new ESG reporting requirements, such as the European Union’s Corporate Sustainability Reporting Directive (CSRD).

      The report includes research on staffing levels at group sustainability units, their key topics and responsibilities, and how they work with boards, as well as quotes from interviewees.

      It discusses how corporates can integrate sustainability work into relevant functions and business units, allowing the decentralization of responsibility for ESG, particularly its reporting. This can allow the group sustainability unit to focus on its central strategic role to drive long-term commitment to sustainability goals.


      Anchoring ESG in Governance

      Taking a strategic approach towards corporate governance, board-level responsibility and reporting

      Glass building plants walkway

      Our Insights


      Market-based initiatives emerge to address risks

      Our People

      Nadine Hönighaus

      Global ESG Governance Lead, KPMG International and Partner

      KPMG in Germany


      Connect with us

      KPMG combines our multi-disciplinary approach with deep, practical industry knowledge to help clients meet challenges and respond to opportunities. Connect with our team to start the conversation.

      Two colleagues having a chat