KPMG: ESG Assurance Maturity Index 2024

2025

While regulatory requirements are driving the urgency for businesses to gather their data and get assurance-ready, there are expected benefits beyond mere compliance. Stakeholders from investors to customers and employees want a clear picture of what companies are doing to operate on a more sustainable basis. The organizations that can present robust, accurate information — free from suspicions of greenwashing — have an opportunity to derive a competitive and reputational advantage.

ThoughtLab and KPMG surveyed senior executives and board members with ESG reporting and assurance knowledge at 1000 companies across industries, global regions, with a mean revenue of US$18.9 billion.

The KPMG ESG Assurance Maturity Index is composed of five pillars designed to help companies measure progress in each of these areas: (1) governance, (2) skills, (3) data management, (4) digital technology, and (5) value chain.