Are you ready for ESG Assurance?

KPMG ESG Assurance Maturity Index 2023
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Three-quarters of companies are not ready to have their ESG data assured externally months before new regulations kick off.

The new Corporate Sustainability Reporting Directive (CSRD) mandates independent assurance for EU-listed companies from 2024, followed by large EU subsidiaries of non-EU parents² from 2025.

Do you have:

  • Documented policies and a methodology for measuring and reporting the disclosures?
  • Robust processes and controls over the underlying data?
  • A clear audit trail and supporting information?

Without the above you’re at risk of receiving a qualified assurance opinion.

Road to readiness

Read the key findings from KPMG's ESG Assurance Maturity Index 2023.

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George Richards

Associate Partner, Head of ESG Reporting and Assurance.

KPMG in the UK