The research shows that sustainability reporting has become part of business as usual for almost all of the world’s largest 250 companies, and a large majority of the top 100 companies in each country, territory or jurisdiction. The last two years have seen significant increases in the proportion of companies publishing carbon reduction targets.The proportion of companies reporting on biodiversity remains lower but has similarly increased since 2022.
The survey finds growth in practices that will soon be mandatory in some jurisdictions, including the EU’s Corporate Sustainability Reporting Directive (CSRD). The report includes insights from KPMG member firms and draws on the expertise of KPMG subject matter specialists worldwide.
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