Sustainability

Welcome to the KPMG EMA FS Regulatory Insight Centre hub for insights on regulatory developments linked to the Sustainability agenda.

Here you will find analysis and thought leadership on regulatory and supervisory priorities, as well as thought leadership on broader sustainability themes.

See below for links to our most recent publications and other dedicated topic pages.

Please reach out to the team if you have any queries.

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Featured insights

A summary of the latest environmental, social and governance (ESG) regulatory developments that impact organisations in the UK and EU regions.

How to drive value from your sustainability initiatives

Sustainability reporting for listed companies

Our insights

2026
2025
2024/23

Following industry engagement, the European Commission has proposed significant, wide-ranging amendments to the Sustainable Finance Disclosure Regulation (SFDR) which has applied since March 2021.

Sustainability reporting for listed companies

Implementation routes for transition plan requirements

Welcome developments, no surprises

Recent regulatory assessments have revealed gaps in firms’ governance and validation frameworks, particularly in how they manage financial and operational risks linked to climate change.

CP10/25 – PRA’s latest expectations for banks and insurers.

Comparing UK and EU approaches

Chancellor’s Mansion House speech – regulating for growth not just risk

Thematic feedback on accounting for climate risk

The Bank of England’s latest views

Benchmarking banks' climate-related disclosures in the 2023 reporting cycle

10 predictions - how could regulatory expectations evolve in 2024?

Market-based initiatives emerge to address risks

A significant challenge for fund managers

As the EU and UK press ahead with proposals, differing approaches may be challenging

European Commission consults on a regulatory regime for ESG rating providers

HMT consults on a future regulatory regime

BCBS expectations for Pillar 1 calculations

Emerging Regulatory Landscape

Sustainability reporting is becoming a top strategic priority, but requires a systematic approach across the organization to be successful

Building on SS3/19

Related publications

KPMG in the UK's latest Regulatory Barometer finds that regulation relating to ESG and sustainable finance continues to have a material impact on firms across all areas of financial services.