毕马威：2025年环境、社会与治理ESG鉴证成熟度指数报告：保持发展势头（英文版）

Amid geopolitical headwinds and a shifting regulatory agenda, this year’s Index shows an overall readiness score of respondents across categories has dipped marginally, from 47.7 to 46.9. Even now — two years since KPMG's initial survey — 76 percent of businesses remain in the early or mid stages of ESG maturity. Leading cohorts moving forward Nevertheless, some organizations are moving ahead, and a number of trends are discernible. In terms of geographies, North American businesses remai