KPMG

The third edition of KPMG International’s 2025 ESG Assurance Maturity Index comes at a pivotal time for global business. The report surveyed 1,320 senior executives and board members across industries and global regions, with a mean revenue of US$16.8 billion. According to the report, the overall readiness score of respondents has dipped marginally, from 47.7 to 46.9. Even now — two years since KPMG's initial survey — 76% of businesses remain in the early or mid-stages of ESG maturity. Key Findings: Momentum despite complexity: 74% of companies say their sustainability reporting plans under the CSRD remain unchanged — signaling strong…

Up until recently, companies had their own rubric and could grade their own papers when it came to ESG. That’s changing rapidly, and we’re seeing more companies seek assurance to enhance the degree of confidence in their reported information.