KPMG – Banks’ Sustainability-Related Disclosures, Jun 2025

The main theme of the report is the analysis of sustainability-related disclosures by 33 global banks in the 2024 reporting cycle.

The report expands on previous analysis that focused on climate disclosures and assesses progress in reporting on other sustainability topics. In 2024, the first reports prepared in accordance with CSRD emerged, along with the European Commission's Omnibus proposals, which may alter sustainability reporting requirements for organizations operating in Europe. Wider adoption of ISSB standards is expected across various jurisdictions. The report does not compare banks against specific requirements of any reporting framework but illustrates the current state of sustainability disclosures in the banking industry.