ESG Reporting: Six key areas for success


According to KPMG, environmental, social and governance reporting has been on everyone’s mind, with an increasing number of regulatory requirements affecting organisations across the globe, and stakeholder pressure to ‘get it right’. Companies have started to understand the impact of incoming regulations, more specifically the recent public consultation on proposed changes to the UK Corporate Governance Code and the upcoming changes to Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standard Board (ISSB).

KMPG looks into these developments that have a far-reaching impact, instilling the reality that many companies are under-prepared to address the change: the transition from ESG as a ‘nice to have’ to a ‘must have’ means organisations are having to integrate non-financial metrics into their strategy goals to comply with legislation. The clock is ticking, with many of these regulations – including the Securities and Exchange Commission (SEC) – becoming mandatory in the next 12-24 months.

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