As market and stakeholder expectations evolve and reporting requirements become mandatory, the environmental, social and governance information companies publish must be accurate, transparent, reliable, and complete to provide confidence in your business. Just as financial information is subject to independent assurance, organizations are increasingly seeking assurance on a broad range of sustainability information that is measurable and actionable. Investors and other stakeholders are demanding more information on climate action, sustainability, governance, and social issues that provide a holistic view of organization, and information needs to be accurate so that it can be relied upon.

      Sustainability assurance requires the same rigor demanded in your financial statement audit, including understanding the strong link between financial and non-financial information. Sustainability assurance providers should have the same deep level of understanding of a company’s business model that is required for an audit of financial information. This can help eliminate redundancy, connect risks to each other, and create cost efficiency — in line with your own sustainability reporting journey.

      KPMG audit professionals can help bridge the gap and provide ESG assurance across a wide range of sectors, frameworks, and metrics to ensure that you can meet the increasing requirements mandated by regulators and expected by stakeholders. Our teams stand ready to serve the public interest in providing sustainability assurance over what truly matters.


      Our insights

      KPMG ESG assurance maturity index 2024 is designed to offer a path forward to help companies prepare for ESG assurance and reporting.

      An enhanced assurance standard for sustainability reporting.

      Helping you determine whether your organization has the necessary preconditions for ESG assurance, to help assure ESG information in the future.

      Our key takeaways from the ICGN 30th Anniversary Conference in Asia, Tokyo — one of the largest investor conferences in the world.

      In this episode, we explain the difference between limited vs reasonable assurance and why it’s important for all stakeholders to understand this key distinction. Additionally, we touch on the correlation between the level of assurance and the likelihood of encountering modified opinions.

      What are the differences and why does it matter? 


      Corporate board governance

      Insights on relevant boardroom challenges, delivering practical understanding on topics such as risk and strategy, ESG assurance and reporting, globalization and regulatory issues, financial reporting, and more.

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      Understanding modified assurance conclusions

      A modified conclusion can inform strategic decision-making and risk management.

       

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      Limited vs reasonable assurance

      Understanding the different levels of assurance to make informed decisions with a degree of confidence, while ensuring a level of transparency and credibility.

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      Understanding Double Materiality

      Demystifying what double materiality means & questions Boards may consider as they think about starting a Double Materiality Assessment.
      PDF

      Risk of greenwashing and greenhushing

      Understanding greenwashing and greenhushing, what Boards should look out for and how to mitigate risk.

       


      ESG isn't something you do, it's everything you do

      Short podcasts addressing the opportunities and challenges of ESG.

       

      A webcast series dedicated to helping leaders stay connected on top-of-mind ESG issues.

       

      Transformative, sustainable insights to help prepare your organization for what's next.

      Commending the ESG solutions and services that KPMG professionals deliver to clients.

      Learn more

      No matter where you are on your sustainability journey, KPMG professionals are positioned to help you navigate the complex regulatory landscape – while providing customized insights into how your organization can enhance trust, mitigate risk and unlock value.
      Learn more

      Our people

      Mike Shannon

      Global Head of ESG Assurance

      KPMG International

      Scott Flynn

      Global Head of Audit

      KPMG International