KPMG – Anchoring ESG in Governance

The document focuses on integrating environmental, social, and governance (ESG) principles into corporate governance.

It examines a strategic approach to corporate governance, board-level responsibility, and reporting. Key findings include the increasing strategic importance of sustainability for companies and the growing demands for ESG reporting. There is a need to develop and implement initiatives across a broad range of topics, from climate to human rights. The complexity of conditions and standards for implementation, reporting, and mandatory audits is highlighted. The importance of flexibility and adaptability of companies to identify and develop opportunities related to sustainability is emphasized. Effective interaction between functions is crucial to ensure compliance with reporting requirements and to identify opportunities for creating sustainable value.