The true value of independent assurance lies in upholding the integrity of the capital markets by building trust in the quality of information companies disclose.
ESG assurance requires the same rigor demanded in your financial statement audit, including understanding the strong link between financial and non-financial information. ESG assurance providers should have the same deep level of understanding of a company’s business model that is required for an audit of financial information. This can help eliminate redundancy, connect risks to each other, and create cost efficiency — in line with your own ESG reporting journey.
KPMG audit professionals can help bridge the gap and provide assurance across a wide range of sectors, frameworks, and metrics to ensure that you can meet the increasing requirements mandated by regulators and expected by stakeholders. Our teams stand ready to serve the public interest in providing ESG assurance over what truly matters.

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Limited vs reasonable assurance
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Understanding Double Materiality
Demystifying what double materiality means & questions Boards may consider as they think about starting a Double Materiality Assessment.