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Welcome to the third edition of the KPMG ESG Assurance Maturity Index. Since we inaugurated this series, significant developments have unfolded, and the sustainability landscape has shifted in decisive ways.

This year, KPMG surveyed senior executives and board members with ESG reporting and assurance knowledge at 1,320 companies across industries and global regions, with a mean revenue of US$16.8 billion. Of these, 310 companies identified that they reported and obtained assurance over their sustainability disclosures in accordance with the Corporate Sustainability Reporting Directive (CSRD) for financial years beginning on or after January 1, 2024 (Wave 1). We also expanded the sample size to include respondents from Africa, Mexico and the United Arab Emirates, to ensure representation from across each continent.

The Index captures a pivotal moment. As regulatory frameworks such as the CSRD and the International Sustainability Standards Board (ISSB) standards gain traction, organizations are being called to act — not merely react. The data reveals that while some sectors are advancing with confidence, others are still navigating early stages. Yet across the board, the message is clear: ESG assurance is not a destination, it is a journey that demands courage, clarity, and commitment.

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