KPMG 2025 Index Shows Majority Of Firms Still In Early ESG Maturity Stages

KPMG’s 2025 ESG Assurance Maturity Index shows 76% of companies remain in early or mid-stages of ESG maturity, despite rising recognition of its business value. The survey, covering 1,320 senior executives globally, found that 60% of firms adopting ESG assurance expect increased market share, while 54% anticipate improved profitability.

Companies are categorised as Leaders, Advancers, and Beginners, with Leaders demonstrating strong board engagement, digital adoption, and integrated ESG strategies. Beginners face gaps in governance and data systems, widening the maturity divide. Regulatory frameworks such as the EU’s CSRD influence approaches, but market-driven incentives are prominent. Leaders leverage ESG platforms, dashboards, and generative AI, yet only 5% have fully embedded ESG targets across functions. KPMG notes that ESG assurance is evolving from a reporting exercise to a governance tool, enhancing competitiveness, investor trust, and operational resilience.