1、KPMG IThe move to mandatory reportingSurvey of Sustainability Reporting 20242|The move to mandatory reporting 2024 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.IntroductionMethodologyESG and sustainab

2、ility reportingIntegrated reportingGuidelines and standardsAssuranceMaterialityCarbon reduction targetsBiodiversitySustainable Development GoalsTCFD and IFRS S2ESG risks and governanceToday,we have more sustainability reporting frameworks(and acronyms!)than ever before.Spurred by the UNs Sustainable

3、 Development Goals,this current constellation of frameworks keeps companies reporting and capital markets watching ESG impacts and outcomes.As peers,competitors,and partners in commerce,and as citizens and neighbors in society,we value this important information from around the world and can leverag

4、e it for ongoing learning,strategic decision-making and expanding target-and goal-setting.2025 will offer us even more intelligence as CSRD-mandated reports begin to come into effect and some jurisdictions start to adopt ISSBTM Standards.Despite a staggered roll out depending on company size and hea

5、dquarters location,companies not yet mandated have already started complying with CSRD or moving towards it,providing a welcome and broader spectrum of ESG insights we can all use.Foreword2025 will offer us even more intelligence as CSRD-mandated reports begin to come into effect 3|The move to manda

6、tory reporting 2024 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.IntroductionMethodologyESG and sustainability reportingIntegrated reportingGuidelines and standardsAssuranceMaterialityCarbon reduction