Of the 85 FTSE 100 companies that obtained third-party assurance on their ESG disclosures issued in 2025, 98% received assurance on their direct GHG emissions data and 46% received assurance on social disclosures, according to a KPMG study of sustainability assurance maturity in the UK.
In addition, 28% received assurance on water-related disclosures and 28% received assurance on waste-related disclosures.
“Companies across the board have been capturing an expanded range of ESG metrics,” the report reads. “This […] allows leading companies to offer a more detailed and holistic view of their ESG performance, aligning with evolving stakeholder demands and regulatory standards.”