A KPMG study discloses that currently 79% of the N100 Companies publish a standalone ESG report in the form of a Sustainability Report, Integrated Report or Annual Integrated Report, 45% of the N100 Companies have adopted an Integrated Report, 54% of the companies have opted for third-party assurance, out of which, 89% opt for Limited Level of assurance and 76% use the ISAE3000 assurance standards, 56% of the N100 Companies include ESG parameters under the purview of their Board level committee, 81% of the N100 Companies have identified top ESG focus areas using a comprehensive materiality assessment,69% of the N100 Companies have established targets linked to environment parameters such as waste, water, and energy management, 65% of the N100 Companies have now established targets linked to social parameters such as diversity, inclusion, employee well-being and development. Experts feel that the ESG value proposition is here to stay, with a surge in the demand for quality and consistent ESG disclosures.