毕马威2023年环境、社会与治理鉴证成熟度指数报告-23页_3mb

报告摘要

ESG Assurance Maturity Summary

Background

ESG assurance is becoming a critical requirement due to regulatory pressures and stakeholder expectations, with companies increasingly needed to independently assure their ESG data. The KPMG ESG Assurance Maturity Index evaluates companies' progress across five pillars: governance, skills, data management, digital technology, and value chain. On average, only 27% of companies are fully ready, with larger firms and listed entities showing higher maturity.

Key Findings

Maturity Levels: Companies are classified as Leaders (top 25th percentile, avg score 64.8), Advancers (next 50th percentile, avg score 45.4), or Beginners (bottom 25th percentile, avg score 30.5). Japan and North America lead, while smaller companies lag.
Regulatory Drivers: Two-thirds of business leaders report mandatory ESG reporting soon, with 78% of listed companies affected; 64% feel regulatory pressure for assurance.
Data Readiness: Only 27% have clear audit trails and high-quality data; challenges include inconsistent data collection and insufficient budgets.
Benefits Cited: Leaders see benefits like greater market share (54%) and improved profitability (54%), compared to lower appreciation in Beginners.
Gaps: Wider disparities in ESG data capture for social metrics (e.g., diversity and pay equity) and digital tools adoption.

Benefits of Assuring ESG Data

Assuring ESG data enhances credibility with stakeholders, leading to potential benefits such as greater market share (54% leader view), improved profitability (54%), and stronger decision-making (52%). It can differentiate companies and contribute to long-term sustainability credibility.

Challenges Persisting

Companies face hurdles including high initial costs (44%), lack of internal skills (42%), unclear regulations (42%), inadequate supplier performance (44%), and insufficient digital solutions. Only 14% achieve reasonable assurance, indicating room for improvement.