{ "docId": "019dd923-5de0-76bd-a169-eea7b59c4b3f", "docSlug": "9f803788aae0847c", "documentTitle": "ESG maturity research and findings in Croatia", "authorId": "Kearney", "authorName": "KPMG", "documentKindSlug": "consulting-deck", "documentKindLabel": "Consulting deck", "sourceTypeSlug": "strategy_consulting", "sourceTypeLabel": "Strategy consulting", "presentationDate": null, "orientation": "portrait", "aspectRatio": 0.707, "pageNumber": 15, "pageCount": 23, "prevPage": 14, "nextPage": 16, "slideType": "key_takeaways", "function": "summarize", "density": "overcrowded", "nDataPoints": 6, "notes": "Includes a quote from Sebastian Soares (KPMG) and a data table comparing ESG assurance views.", "elementsJson": [ "headline_text", "paragraph", "quote_block", "comparison_table" ], "metadataConfidence": 1, "imagePath": null, "slideHref": "/slides/019dd923-5de0-76bd-a169-eea7b59c4b3f/15", "deckHref": "/decks/019dd923-5de0-76bd-a169-eea7b59c4b3f", "deckJsonHref": "/decks/019dd923-5de0-76bd-a169-eea7b59c4b3f.json", "deckAnchorHref": "/decks/019dd923-5de0-76bd-a169-eea7b59c4b3f#slide-15", "components": [ { "bbox": null, "kind": "callout", "text": "Where CEO and board sign-off is required, it inherently enhances the comprehensiveness and precision of ESG data.", "attrs": null, "subkind": null, "toolName": "Visual emphasis", "toolSlug": "visual-emphasis", "confidence": null, "componentId": "019dd952-0a6b-775b-a1cf-57d7e9a09646", "frameworkName": null, "frameworkSlug": null }, { "bbox": null, "kind": "metric", "text": "ESG assurance readiness: 54%", "attrs": null, "subkind": "primary", "toolName": "Quantification", "toolSlug": "quantification", "confidence": null, "componentId": "019dd952-0a6b-775b-a1cf-5ce5cec320d3", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.25, "w": 0.38, "x": 0.51, "y": 0.13 }, "kind": "paragraph", "text": "Digging a little deeper, the research reveals there still can be challenges at the board and CEO level, with Leaders in assurance readiness holding a clear advantage. Over half of Leaders (54 percent), say their board is knowledgeable about their company's ESG assurance issues, compared to 27 percent of Advancers/Beginners. A slightly lower percentage of Leaders, 39 percent, say ESG transparency is a top priority for their C-suite and board, compared with 23 percent of non-leader respondents. Leaders are also doing a better job of getting shareholders on-board with ESG assurance efforts. An impressive 82 percent of Leaders don't think achieving ESG assurance goals while meeting shareholder profit expectations is a challenge. By comparison, 51 percent of CEOs and board members surveyed at companies that are less ready for assurance say it is challenging to balance their ESG assurance goals with profit expectations of shareholders.", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "710a4427-9619-47c2-a68f-e112552cd775", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.03, "w": 0.77, "x": 0.12, "y": 0.59 }, "kind": "paragraph", "text": "Sebastian Soares, Partner, Assurance Leader, KPMG in Brazil and South America region", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "90315164-407d-44a3-aa03-a6b600147adc", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.25, "w": 0.38, "x": 0.12, "y": 0.13 }, "kind": "paragraph", "text": "Board and CEO engagement is critical to ensure that data and processes are robust and ready for assurance. For most companies, the ESG agenda has become a priority for CEOs, essential to attracting the best people, and in ensuring the budget, systems and processes required. Meanwhile, for boards of directors, especially with large listed companies, increasing ESG reporting and assurance requirements are demanding their attention. As expected, ESG is on the board agenda for about three-quarters of companies surveyed overall. This includes, reviewing ESG data, taking ESG actions, monitoring ESG performance, and identifying ESG risks/opportunities. The Leaders have even greater board engagement, exceeding 80 percent in all of these areas.", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "fff2a986-1325-46ae-afc4-eee22f2f52ed", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.15, "w": 0.77, "x": 0.12, "y": 0.42 }, "kind": "quote", "text": "Where CEO and board sign-off is required, it inherently enhances the comprehensiveness and precision of ESG data. This step is pivotal in achieving readiness for assurance — when you're in a position for your CEO and board to provide their endorsement, you're also better prepared for your assurer to sign-off.", "attrs": null, "subkind": "pull-quote", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "7e30d8a8-a18d-47e4-8373-941a08293e89", "frameworkName": null, "frameworkSlug": null }, { "bbox": null, "kind": "quote", "text": "Where CEO and board sign-off is required, it inherently enhances the comprehensiveness and precision of ESG data. This step is pivotal in achieving readiness for assurance — when you're in a position for your CEO and board to provide their endorsement, you're also better prepared for your assurer to sign-off. — Sebastian Soares, Partner, Assurance Leader, KPMG in Brazil and South America region", "attrs": null, "subkind": null, "toolName": "Authority citation", "toolSlug": "authority-citation", "confidence": null, "componentId": "019dd952-0a6b-775b-a1cf-58dbe2411c1f", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.18, "w": 0.77, "x": 0.12, "y": 0.68 }, "kind": "table", "text": "Leader vs Advancers/Beginners comparison on ESG assurance views", "attrs": null, "subkind": "data", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "4f592982-4658-409b-8a65-7abf661d4776", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.03, "w": 0.6, "x": 0.12, "y": 0.09 }, "kind": "title", "text": "Build robust ESG governance and develop the right skills", "attrs": null, "subkind": "headline", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "a673ff33-2650-4fbc-87b5-5c7c04d9d1af", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.02, "w": 0.4, "x": 0.12, "y": 0.65 }, "kind": "title", "text": "Figure 7: C-Suite and board views on ESG assurance", "attrs": null, "subkind": "headline", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "c90d4ec4-8158-43a3-977c-34b930648709", "frameworkName": null, "frameworkSlug": null } ], "metrics": [], "tools": [], "frameworks": [], "arcBeats": [ { "to": 20, "from": 14, "beatId": "e2dedc7b-e45b-4d58-a72c-808f50ad8643", "arcName": "The Consultant's Gambit", "arcSlug": "consultants-gambit", "beatName": "Solution & Approach", "beatSlug": "consultants-gambit-solution-approach", "evidence": "The deck provides a roadmap for ESG assurance readiness", "position": 2, "confidence": 0.8, "parentBeatName": "Turn", "parentBeatSlug": "turn" } ], "loops": [], "imagePathAlt": null, "thumbSrc": null, "thumbSrcAlt": null, "locked": true }