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correlation between company size and ESG assurance maturity is evident, with larger companies showing greater integration...", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:11.728+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "be853457-5f43-4e28-9f9e-7e4ef1398b13", "parentComponentId": null }, { "bbox": { "h": 0.03, "w": 0.3, "x": 0.118, "y": 0.91 }, "kind": "paragraph", "text": "Maura Hodge, ESG Audit Leader, KPMG in the US", 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Soon, third-party assurance will no longer be a nice to have; it will be table stakes...", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": null, "subkind": { "name": "Pull quote", "slug": "pull-quote", "status": "active", "canonId": "019de52c-fbf9-76fe-97e1-a0b7540445c9", "version": 1, "description": null }, "framework": null }, "subkind": "pull-quote", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:11.728+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "3aee4f10-6a8d-4798-a3da-29160e9dfd0b", "parentComponentId": null }, { "bbox": null, "kind": "quote", "text": "Assurance requirements are here. Soon, third-party assurance will no longer be a nice to have; it will be table stakes. While there are some larger companies that have been working to get ESG assurance ready, most companies haven't built out much of the infrastructure that they need to have their ESG data assured. 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18:29:15.107+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "ea566aea-af95-40d0-92b3-f089b67f08c2", "parentComponentId": null }, { "bbox": null, "kind": "metric", "text": "ESG Index Score: 50.7", "attrs": null, "canon": { "kind": { "name": "Metric", "slug": "metric", "status": "active", "canonId": "019de52c-f923-73bf-8081-d0b1a8c5264d", "version": 1, "description": "Big-number or KPI value." }, "tool": { "name": "Quantification", "slug": "quantification", "status": "active", "bestFor": null, "canonId": "019dd9e1-47ab-72ce-a079-aab1f5299e88", "version": 1, "bodyDocId": null, "description": "Translating a claim into numbers, charts, or tables.", "familyLabel": null }, "subkind": null, "framework": null }, "subkind": "primary", "groupRole": null, "confidence": null, "extraction": { "at": "2026-04-24 14:49:24+00", "model": "or:google/gemini-3.1-flash-lite-preview", "runId": null, "seconds": null, 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This action by Japan's Financial Services Agency signals an aim to implement national sustainability reporting standards.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:11.623+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "b77376ac-6004-40d4-a644-94f3d12d141d", "parentComponentId": null }, { "bbox": { "h": 0.08, "w": 0.4, "x": 0.35, "y": 0.76 }, "kind": "paragraph", "text": "Tomokazu Sekiguchi, Partner, Head of Department of Professional Practice, Disclosure, KPMG in Japan", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:11.623+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "f398b500-ed49-4f38-a928-e26b01f11efa", "parentComponentId": null }, { "bbox": { "h": 0.15, "w": 0.55, "x": 0.35, "y": 0.58 }, "kind": "quote", "text": "As sustainability-related information is increasingly integrated into financial analysis of investors, companies should seriously consider how to ensure sufficient data quality.", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": null, "subkind": { "name": "Testimonial", "slug": "testimonial", "status": "active", "canonId": "019de52c-fc21-71b6-9ac3-8266a64945e8", "version": 1, "description": null }, "framework": null }, "subkind": "testimonial", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:11.623+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "1a5d25e9-5249-4471-b6cd-77a51f3432ed", "parentComponentId": null }, { "bbox": null, "kind": "quote", "text": "As sustainability-related information is increasingly integrated into financial analysis of investors, companies should seriously consider how to ensure sufficient data quality. 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Having a robust audit trail is essential to being assurance ready — it is what ensures the reliability and transparency of reported data.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.533+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "e4ba2fe7-8337-420c-a6a3-f44f0174785a", "parentComponentId": null }, { "bbox": { "h": 0.15, "w": 0.35, "x": 0.11, "y": 0.12 }, "kind": "paragraph", "text": "Data collection is central to becoming ESG assurance ready. The higher the quality of the data and the more granular it is, the richer the insights and better-informed decisions that can be made.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.533+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "f4149e87-d357-4ae1-8376-ea35b4c3e087", "parentComponentId": null }, { "bbox": { "h": 0.15, "w": 0.78, "x": 0.11, "y": 0.72 }, "kind": "quote", "text": "Integrating non-financial with financial data capture systems gives you the benefit of consistent financial controls over your non-financial information. We recommend using existing financial reporting tools to the full extent possible, extending them to encompass non-financial reporting.", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": null, "subkind": { "name": "Pull quote", "slug": "pull-quote", "status": "active", "canonId": "019de52c-fbf9-76fe-97e1-a0b7540445c9", "version": 1, "description": null }, "framework": null }, "subkind": "pull-quote", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.533+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "aead5c6a-4ce4-459c-b065-83bc007d90f3", "parentComponentId": null }, { "bbox": { "h": 0.04, "w": 0.35, "x": 0.11, "y": 0.08 }, "kind": "title", "text": "4. Digitizing ESG data processes and ensure high quality data", "attrs": null, "canon": { "kind": { "name": "Title", "slug": "title", "status": "active", "canonId": "019de52c-f7dd-76d9-b848-b1f12bd85cf4", "version": 1, "description": "Slide title or headline." }, "tool": null, "subkind": { "name": "Headline", "slug": "headline", "status": "active", "canonId": "019de52c-fae1-7463-9a7c-d60668eced0d", "version": 1, "description": null }, "framework": null }, "subkind": "headline", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.533+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "438f8371-8725-4d56-9f8b-ff3c57dee40d", "parentComponentId": null } ], "metrics": [], "tools": [], "frameworks": [], "arcBeats": [ { "to": 20, "arc": { "name": "The Consultant's Gambit", "slug": "consultants-gambit", "status": "active", "bestFor": "Business cases, project proposals, strategic recommendations", "canonId": "019dd956-5e0a-73c8-b305-81c38c959e9c", "version": 1, "bodyDocId": "019df22a-2356-73eb-8061-d8c81dc0aa49", "structure": "Situation & Context -> Problem & Complication -> Solution & Approach -> Evidence & Proof -> Impact & Next Steps", "description": null, "familyLabel": null }, "from": 14, "name": "Solution & Approach", "beatId": "e2dedc7b-e45b-4d58-a72c-808f50ad8643", "matchId": "344fb30c-384c-4cc7-8c38-d014cc6cb81b", "beatType": { "name": "Solution & Approach", "slug": "consultants-gambit-solution-approach", "status": "active", "canonId": "019dd9b8-071c-7161-9184-580fdac7a4f9", "version": 1, "description": null }, "evidence": "The deck provides a roadmap for ESG assurance readiness", "position": 2, "isPrimaryArc": true, "parentBeatType": { "name": "Turn", "slug": "turn", "status": "active", "canonId": "019dd9b8-0396-702b-ac2f-9901f8dd8b54", "version": 1, "description": "The pivot — solution proposed, catalyst introduced, decision made. 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It is a major issue as in many cases, the majority of a company's carbon footprint is coming from indirect emissions across the value chain. There are also likely to be other sustainability and social information from suppliers that companies need to take into account.\n\nObtaining high-quality information from suppliers will only become more critical as regulations increasingly force companies to have their suppliers aligned.\n\nLeaders are further along in working with their suppliers. More than half, 55 percent, say they have established broad contractual ESG requirements for their suppliers, while about a third, 28 percent have robust, product-specific contractual requirements. 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Even so, expect pressure on supplier to ratchet up to provide information required in timely manner.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.239+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "de2dbc1c-6b1c-4768-b4ff-f810d5aca38e", "parentComponentId": null }, { "bbox": { "h": 0.25, "w": 0.38, "x": 0.118, "y": 0.405 }, "kind": "quote", "text": "Obtaining ESG data from suppliers on a timely basis has become part of the procurement process. Companies that are thinking strategically are asking how they can help customers meet their ESG goals — capturing the right data is a differentiator.", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": null, "subkind": { "name": "Pull quote", "slug": "pull-quote", "status": "active", "canonId": "019de52c-fbf9-76fe-97e1-a0b7540445c9", "version": 1, "description": null }, "framework": null }, "subkind": "pull-quote", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.239+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "221668d4-79c0-4b42-b253-c359aff95972", "parentComponentId": null }, { "bbox": null, "kind": "quote", "text": "Obtaining ESG data from suppliers on a timely basis has become part of the procurement process. Companies that are thinking strategically are asking how they can help customers meet their ESG goals — capturing the right data is a differentiator. — Daniel Camilleri, Partner, KPMG Australia", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": { "name": "Authority citation", "slug": "authority-citation", "status": "active", "bestFor": null, "canonId": "019dd9e1-49ae-7557-89ad-3fca70469b45", "version": 1, "bodyDocId": null, "description": "Quoting an authority figure, study, or precedent to lend weight.", "familyLabel": null }, "subkind": null, "framework": null }, "subkind": null, "groupRole": null, "confidence": null, "extraction": { "at": "2026-04-24 14:49:37+00", "model": "or:google/gemini-3.1-flash-lite-preview", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "019dd952-0a6b-775b-a1ce-b8bcaf836df8", "parentComponentId": null }, { "bbox": { "h": 0.03, "w": 0.65, "x": 0.118, "y": 0.088 }, "kind": "title", "text": "5. 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KPMG International entities provide no services to clients. All rights reserved.", "attrs": null, "canon": { "kind": { "name": "Disclaimer", "slug": "disclaimer", "status": "active", "canonId": "91173477-d91f-4024-bbaf-d4f93e3f82dc", "version": 1, "description": "Legal/cautionary text that occupies most of the body of its slide." }, "tool": null, "subkind": null, "framework": null }, "subkind": null, "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.407+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "03c2022e-b7d4-4eee-80fb-2523f459d796", "parentComponentId": null }, { "bbox": { "h": 0.05, "w": 0.3, "x": 0.51, "y": 0.82 }, "kind": "paragraph", "text": "Mike Shannon, Global Head of ESG Assurance, KPMG International", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.407+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "5e5caf42-fdb0-475f-8ff4-118d2f114d80", "parentComponentId": null }, { "bbox": { "h": 0.55, "w": 0.38, "x": 0.11, "y": 0.33 }, "kind": "paragraph", "text": "This is a pivotal time for companies as they undertake their journey to prepare for ESG assurance. Regardless of the level of assurance, it doesn't alleviate any of the responsibilities to report accurate information...", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.407+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "73a39c41-c8b9-4332-b664-0228efc3128e", "parentComponentId": null }, { "bbox": { "h": 0.35, "w": 0.38, "x": 0.51, "y": 0.46 }, "kind": "quote", "text": "There is great value in assessing the preconditions prior to an assurance engagement taking place. This means ensuring you have identified the right framework, selected the right metrics and have robust processes for collecting and aggregating the data.", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": null, "subkind": { "name": "Pull quote", "slug": "pull-quote", "status": "active", "canonId": "019de52c-fbf9-76fe-97e1-a0b7540445c9", "version": 1, "description": null }, "framework": null }, "subkind": "pull-quote", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.407+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "4df2fe2a-2797-45c0-bc03-159b61361fdd", "parentComponentId": null }, { "bbox": null, "kind": "quote", "text": "There is great value in assessing the preconditions prior to an assurance engagement taking place. This means ensuring you have identified the right framework, selected the right metrics and have robust processes for collecting and aggregating the data. Having the preconditions satisfied now, in advance of the 2024 reporting cycle can be a huge step in meeting the coming requirements and help set businesses up for success. — Mike Shannon, Global Head of ESG Assurance, KPMG International", "attrs": null, "canon": { "kind": { "name": "Quote", "slug": "quote", "status": "active", "canonId": "019de52c-f8fb-751e-8bc6-d58e2d59562a", "version": 1, "description": "Pull quote or testimonial." }, "tool": { "name": "Authority citation", "slug": "authority-citation", "status": "active", "bestFor": null, "canonId": "019dd9e1-49ae-7557-89ad-3fca70469b45", "version": 1, "bodyDocId": null, "description": "Quoting an authority figure, study, or precedent to lend weight.", "familyLabel": null }, "subkind": null, "framework": null }, "subkind": null, "groupRole": null, "confidence": null, "extraction": { "at": "2026-04-24 14:49:37+00", "model": "or:google/gemini-3.1-flash-lite-preview", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "019dd952-0a6b-775b-a1ce-ef714ccbe2c9", "parentComponentId": null }, { "bbox": { "h": 0.1, "w": 0.6, "x": 0.11, "y": 0.11 }, "kind": "title", "text": "Preparing for ESG assurance — how to move forward", "attrs": null, "canon": { "kind": { "name": "Title", "slug": "title", "status": "active", "canonId": "019de52c-f7dd-76d9-b848-b1f12bd85cf4", "version": 1, "description": "Slide title or headline." }, "tool": null, "subkind": { "name": "Headline", "slug": "headline", "status": "active", "canonId": "019de52c-fae1-7463-9a7c-d60668eced0d", "version": 1, "description": null }, "framework": null }, "subkind": "headline", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 18:29:13.407+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "7cb84e50-70ca-4fe6-ac49-79d3801f98dc", "parentComponentId": null } ], "metrics": [], "tools": [ { "tool": { "name": "CEO quote contradiction", "slug": "ceo-quote-contradiction", "status": "active", "bestFor": "When management credibility is the lever", "canonId": "019dd9e1-52e9-717f-8454-93e627563ed6", "version": 1, "bodyDocId": "019dd9a1-8296-720d-8f51-da76937f9415", "description": "You reproduce management's own words — verbatim, with source and date — and\nthen place them next to the outcome that contradicts them. 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