
- KPMG’s 2025 ESG Assurance Maturity Index shows 76% of companies remain in early or mid-stages of ESG maturity, despite growing evidence of business value.
- Market-driven momentum is strong: 60% of firms adopting ESG assurance expect greater market share, while 54% anticipate improved profitability.
- A widening gap is emerging between leaders with strong board engagement and digital adoption, and beginners still building basic governance structures.
Global Survey of Corporate Leaders
KPMG International’s 2025 ESG Assurance Maturity Index suggests a shift in how companies view sustainability reporting. Once considered a compliance exercise, ESG assurance is increasingly seen as a tool for competitive advantage,

