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About the survey
KPMG · 2022 · context
About the survey
 Foreword
KPMG · 2022 · other
Foreword
 Glossary
KPMG · 2022 · appendix
Glossary
 What can you do?
KPMG · 2022 · next_steps
What can you do?
 About the lead authors
KPMG · 2022 · team_bio
About the lead authors
 Executive summary
KPMG · 2022 · executive_summary
Executive summary
96% — Sustainability reporting adoption
 Research samples: G250 and N100
KPMG · 2022 · context
Research samples: G250 and N100
 Key global trends in sustainability reporting
KPMG · 2022 · section_divider
Key global trends in sustainability reporting
 Figure 3: Regional sustainability reporting rates (2017–2022)
KPMG · 2022 · peer_benchmark
Figure 3: Regional sustainability reporting rates (2017–2022)
97% — Sustainability reporting rate
 Figure 4: Countries, territories and jurisdictions with sustainability reporting rates higher than 90 percent (2022)
KPMG · 2022 · data_table
Figure 4: Countries, territories and jurisdictions with sustainability reporting rates higher than 90 percent (2022)
90% — Sustainability reporting rate
 The view from:
KPMG · 2022 · case_study
The view from:
+39% — growth in reporting
 The view from:
KPMG · 2022 · case_study
The view from:
30% — G250 companies reporting
 Professor Klaus Schwab
KPMG · 2022 · quote_slide
Professor Klaus Schwab
US$6.5 trillion — Market capitalization
 Figure 10: Regional GRI reporting rates (2022)
KPMG · 2022 · data_table
Figure 10: Regional GRI reporting rates (2022)
75% — GRI reporting rate
 Figure 12: Regional reporting rates on stock exchange guidelines (2022)
KPMG · 2022 · market_landscape
Figure 12: Regional reporting rates on stock exchange guidelines (2022)
48% — Reporting rate
 The view from:
KPMG · 2022 · client_example
The view from:
 The view from:
KPMG · 2022 · case_study
The view from:
77% — G250 companies reporting against SASB standards
 The view from:
KPMG · 2022 · case_study
The view from:
100% — N100 companies reporting on material topics
 Figure 17: Top 10 countries, territories and jurisdictions by percentage of N100 companies seeking assurance on sustainability reporting (2022) / Figure 18: Assurance rates by sector (2017–2022)
KPMG · 2022 · benchmark_peers
Figure 17: Top 10 countries, territories and jurisdictions by percentage of N100 companies seeking assurance on sustainability reporting (2022) / Figure 18: Assurance rates by sector (2017–2022)
89% — Assurance rate
 About CSRD
KPMG · 2022 · context
About CSRD
 Reporting on climate risk and carbon reduction
KPMG · 2022 · section_divider
Reporting on climate risk and carbon reduction
 Perspectives from industry leaders
KPMG · 2022 · quote_slide
Perspectives from industry leaders
 The view from:
KPMG · 2022 · case_study
The view from:
+27% — companies reporting carbon targets
 Figure 22: How companies intend to reach their carbon reduction targets (2022)
KPMG · 2022 · data_table
Figure 22: How companies intend to reach their carbon reduction targets (2022)
57% — Carbon reduction strategy
 Figure 25: Top 10 countries, territories and jurisdictions by percentage of N100 companies reporting in line with TCFD recommendations (2022)
KPMG · 2022 · geographic_map
Figure 25: Top 10 countries, territories and jurisdictions by percentage of N100 companies reporting in line with TCFD recommendations (2022)
94% — TCFD reporting adoption rate
 About TNFD
KPMG · 2022 · context
About TNFD
$44 trillion — economic value generation
 The view from:
KPMG · 2022 · case_study
The view from:
49% — companies recognizing biodiversity loss as a risk to business
 Reporting on the UN Sustainable Development Goals (SDG)
KPMG · 2022 · section_divider
Reporting on the UN Sustainable Development Goals (SDG)
 ESG
KPMG · 2022 · section_divider
ESG
 The view from: South Africa
KPMG · 2022 · case_study
The view from: South Africa
92% — N100 companies reporting on environmental risks
 The social element of ESG
KPMG · 2022 · industry_trends
The social element of ESG
49% — Social risk reporting prevalence
 The view from:
KPMG · 2022 · case_study
The view from:
95% — reporting on social risks
 Figure 41: Governance risks reporting by region (2022)
KPMG · 2022 · market_landscape
Figure 41: Governance risks reporting by region (2022)
92% — Governance risks reporting rate
 Figure 43: Top 10 countries, territories and jurisdictions by percentage of N100 companies with sustainability representation at leadership level (2022)
KPMG · 2022 · benchmark_peers
Figure 43: Top 10 countries, territories and jurisdictions by percentage of N100 companies with sustainability representation at leadership level (2022)
83% — Percentage of N100 companies with sustainability representation at leadership level
 Methodology
KPMG · 2022 · appendix
Methodology
 N100 research sample: National, Regional, and Sectorial Breakdown
KPMG · 2022 · appendix
N100 research sample: National, Regional, and Sectorial Breakdown
2,400 — N100 research sample
 G250 research sample: National, Regional and Sectorial Breakdown
KPMG · 2022 · appendix
G250 research sample: National, Regional and Sectorial Breakdown
250 — Sample size
 How we can help
KPMG · 2022 · other
How we can help
 Read more
KPMG · 2022 · other
Read more
 Appendix
KPMG · 2022 · appendix
Appendix
 Acknowledgements
KPMG · 2022 · other
Acknowledgements
 Contacts
KPMG · 2022 · appendix
Contacts
 Acknowledgements
KPMG · 2022 · appendix
Acknowledgements
 Survey parameters
BCG · 2025 · context
Survey parameters
4,559 — respondents
 Five key takeaways
BCG · 2025 · key_takeaways
Five key takeaways
78% — AI adoption rate
 Strategic imperatives for leaders in Asia Pacific
BCG · 2025 · recommendation
Strategic imperatives for leaders in Asia Pacific
 BCG X | BCG
BCG · 2025 · other
BCG X | BCG
 The changing face of competition / Shifting customer preferences
Accenture · 2023 · context
The changing face of competition / Shifting customer preferences
6 in 10 — customers whose values and life purpose changed in past 12 months
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