KPMG’s 2024 Survey of Sustainability Reporting is a historical study of corporate disclosure practices. It can help a candidate understand reporting work, but its percentages describe the studied companies and period, not today’s entire job market.
Establish what the survey examined
The official survey overview describes research covering 5,800 companies across 58 countries, territories or jurisdictions. It distinguishes the largest 100 companies in each market, the N100, from the largest 250 companies globally, the G250. Those populations should not be interchanged when quoting a result.
The overview reports carbon-reduction targets among 95% of the G250, compared with 80% across the wider 5,800-company study. Publishing a target does not establish that the target has been achieved. The study also examines materiality, assurance, biodiversity and reporting standards.
| Before quoting a finding | Check in the original study |
|---|---|
| Which companies does it describe? | G250, N100, country group or another stated population |
| What practice was counted? | Reporting, a published target, assurance or another measure |
| What period does it describe? | The edition and methodology, rather than today’s date |
| Does it establish impact? | Distinguish a disclosed practice from an achieved outcome |
Connect the findings to reporting tasks
For someone considering reporting roles, the useful lesson is methodological: definitions, populations and evidence need to remain traceable. A team may need help collecting disclosures, reconciling figures, documenting limitations or coordinating reviews. The survey alone does not show that a specific company is recruiting or establish a universal qualification requirement.
Use the reporting job board to compare these tasks with actual vacancies. Explain a skill you can demonstrate instead of treating a market statistic as proof of your fit.
Exercise: write a bounded research note
Select one finding and prepare a short note with these fields: finding / population / publication date / original source / interpretation / limitation. Add one question the evidence cannot answer, such as whether a disclosed target led to a measured reduction. Keep your analysis separate from the publisher’s findings.
Check applicable rules separately before interpreting any historical discussion of mandatory reporting. A 2024 survey is not a current legal requirements checklist.
Primary reference checked on 21 October 2026. Findings remain attributed to the 2024 edition.