ESG: The Views of Business Leaders in 5 Key Figures
With the new European CSRD (“Corporate Sustainability Reporting Directive”) set to take effect on January 1, KPMG has unveiled the exclusive findings of the 9th edition of the KPMG CEO Outlook on the commitment of business leaders to implementing ESG policies. Here are the key figures to keep in mind.
The study, which surveys the opinions and analyses of more than 1,300 executives from major international and French companies, highlights that ESG criteria are now viewed as a real driver of transformation and as a key factor in value creation for executives.
- 47% of French executives expect a return on investment from their ESG policies within the next three years.
- 76% of French executives say they are willing to divest a profitable business that is not aligned with their ESG goals.
- 37% cite the complexity of decarbonizing supply chains
- 21% cite the lack of appropriate technological solutions
- 21% cite a lack of skills and expertise to implement the solutions
Only 15% of French executives—and 32% globally—say they are prepared to withstand close scrutiny of their ESG policies by stakeholders or shareholders.



