毕马威沈莹：ESG鉴证成熟度分化，数据质量成核心竞争力

Group 1 - The COP30 conference in Brazil from November 10 to 21 is focused on climate change and sustainable development, highlighting the shift of corporate sustainability disclosures from optional to mandatory [1] - The KPMG report indicates that the overall readiness score for surveyed companies is 46.77, with leading companies scoring 65.2 and entry-level companies only 30.5, showing a significant gap [1] - 88% of the first batch of companies reporting under the CSRD engaged external assurance service providers, emphasizing the essential role of professional institutions in the ESG journey [1] Group 2 - KPMG has developed an ESG assurance readiness assessment tool that covers governance, skills, data management, digital technology, and value chains to help companies prepare for comprehensive ESG assurance [2] - The report shows that 89% of leading companies provided mandatory ESG training to employees, while only 8% of entry-level companies did, highlighting the importance of professional training [2] - As global climate governance improves and corporate awareness of sustainability increases, ESG assurance is transitioning from compliance to value-driven, with professional service institutions playing a crucial role [2]