Stakeholders – from regulators and investors, to customers and the public – are putting your ESG metrics and disclosures under increasing scrutiny. They want access to credible, verifiable and comparable ESG metrics so that they can make decisions on areas that matter most to them. Meeting their expectations can mean going beyond mandatory requirements.
So, what should you include in your ESG disclosures?
Expectations of what you need to report on are changing rapidly, and there’s little consistency in how data is shared. The range of ESG metrics and disclosure frameworks used is vast and varies by sector, size and complexity, as well as location. Your performance will be ranked by many different indices, scorers and benchmarks. How do you articulate clearly what you’re doing in key ESG areas?
How we support your ESG reporting
We combine ESG know-how with technical accounting and reporting expertise. And we have experience supporting listed and private businesses, across all sectors and at all levels of maturity.
- Understand stakeholder expectations. We help you understand what your stakeholders expect you to report on and to articulate your ESG performance clearly.
- Create effective corporate ESG reporting. We can provide training to your team and undertake materiality assessments or benchmarking. We also support content identification and development, providing advice on data requirements and the best reporting structure, as well as undertaking compliance reviews.
- Align your ESG reporting with key mandatory and voluntary reporting frameworks. These could include Global Reporting Initiative (GRI) Standards, the UN’s Sustainable Development Goals (SDGs), and the EU’s Corporate Sustainability Reporting Directive (CSRD).
- Improve the quality and efficiency of ESG non-financial reporting. We help you identify data requirements, prepare methodology statements and review existing reporting processes to assess assurance readiness.
- Understand the impact of climate change on financial statement disclosures. We can help you review ESG disclosures for compliance with existing reporting requirements and benchmark against good practice.
Some or all of the services described herein may not be permissible for KPMG audited entities and their affiliates or related entities.