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    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.

    Are you ready to have your ESG reporting assured, in its entirety?

    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.

    George Richards

    Associate Partner, Head of ESG Reporting and Assurance.

    KPMG in the UK

    750

    companies surveyed by KPMG.

    25 %

    of them feel sufficiently prepared for ESG assurance.


    Want to know how your company measures against it's peers?

    Being ESG assurance ready means identifying the relevant regulatory framework and having the right metrics with robust systems, processes, controls and governance for collecting and managing the data.

    Larry Bradley

    Global Head of Audit

    KPMG International

    Larry bradley

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    Road to readiness ESG Maturity Index UK

    Key findings


    Our sustainability insights

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