KPMG. Make the Difference.KPMG. Make the Difference.kpmg.com/esgindexMaintaining momentumKPMG ESG Assurance Maturity Index 2025Welcome to the third edition of the KPMG ESG Assurance Maturity Index. Since the inception of this series in 2023, significant developments have unfolded, transforming the sustainability landscape in meaningful ways.The world is evolving rapidly and so are expectations around sustainability. What was once viewed primarily as a compliance exercise has become a strategic imperative. ESG assurance is no longer just about meeting regulatory thresholds; it is about building trust, unlocking value and demonstrating resilience in an era that demands transparency and accountability.This year’s KPMG ESG Assurance Maturity Index captures a pivotal moment. As regulatory frameworks such as the Corporate Sustainability Reporting Directive (CSRD) and the IFRS® Sustainability Disclosure 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.The potential benefits and pressures of sustainability assurance are increasingly evident. Respondents report or anticipate a range of positive outcomes — from enhanced shareholder value and cost efficiencies to reputational gains and improved profitability.Among the first-wave of companies reporting under the CSRD in our survey, 60 percent expect to gain market share or expand their client base and more than half anticipate increased profits. At the same time, our research shows that pressure fo...
