• Only 24% of firms are leading on ESG assurance maturity, per KPMG’s global index
• 74% of CSRD Wave 1 companies are sticking to their reporting and assurance plans
• Top benefits expected: market share growth, profitability, stronger reputation

ESG Assurance at a Crossroads

KPMG’s latest ESG Assurance Maturity Index surveyed 1,320 executives and board members at companies with an average revenue of $16.8 billion. The 2025 report reveals a widening gap between ESG Leaders and those still in early stages.

“ESG assurance is not a destination. It is a journey that demands courage, clarity, and commitment,” the report states.

Of those surveyed, 314 companies (Wave 1) are already reporting and obtaining assurance under the Corporate Sustainability Reporting Directive (CSRD). Despite uncertainty from the EU’s proposed Omnibus amendments, 74% say their plans remain unchanged — highlighting strong market-driven momentum.

The Maturity Gap

• The average maturity score across all companies dropped slightly to 46.9
• Only 24% of firms rank as Leaders (avg. score: 65.2), while 76% remain at early or mid-stage maturity
• Large companies (>$10B revenue) score higher (52.8 avg.) than smaller peers (<$1B score: 40.4)

By region, North America (49.0) and Europe (48.9) lead; Latin America (39.98) and the Middle East (42.38) trail behind.

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Why Companies Are Staying the Course

Despite regulatory shifts and a potential delay for some firms, the majority of CSRD-aligned companies are pushing forward. Among Wave 1 companies:

• 60% expect greater market share
• 54% anticipate improved profitability
• 49% foresee increased shareholder value and lower costs

“Sustainability is a catalyst for innovation and long-term value creation,” said Scott Flynn, Mike Shannon, and Neil Morris in the report’s foreword.

Read KPMG’s 2025 ESG Assurance Maturity Index here.

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