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ESG is a mega-topic for society and the economy as a whole. In the real estate industry, too, the implementation of measures for more ecology and social aspects as well as good corporate governance is increasingly determining actions. While not so long ago one still had to explain what ESG stood for, the goals behind the three letters are now part of the normality and reality of all companies.

This means that the time for re-learning and implementation has begun. In a special issue of the Real Estate Bulletin, our experts in the KPMG Real Estate team therefore devote themselves entirely to the practical fields of action in the areas of environment, social affairs, governance and the financial market.


How the decarbonisation of real estate portfolios can succeed, why a material register helps to keep used materials in the economic cycle, and which tax stumbling blocks you should watch out for around the "E", we have explained in the topic area of ecology. In addition, you can read about the role of digitalisation, ESG data and a digital twin in sustainability in the text "From digital to green".


In the "Social" section you will find articles on the measurability of social sustainability and on changes brought about by the CO2 Cost Sharing Act for tenancy agreements.


Our authors deal with tax sustainability reporting, the management of sustainability risks and the so-called fairness opinions in real estate transactions in the context of the "G". Further governance topics are the integration of ESG into corporate organisation and sustainable construction as a legal obligation to be able to achieve climate protection goals.    

Financial market

A practical report from the initial application of the new EU standards on taxonomy reporting and an article on the financial challenges posed by ESG deal with the topic of ESG from a financial market perspective. A text on portfolio investment decisions in the context of climate change and decarbonisation as well as a consideration of hotel real estate and ESG round off the diverse topics of the current Real Estate Bulletin, which you can download here.

We wish you an interesting read.

Further topics in the current issue

Our Real Estate Bulletin informs you several times a year about market developments, legislative changes and new technologies in the real estate sector. We provide you with impulses and orientation, regardless of whether you are a project developer, investor or service provider.
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KPMG Real Estate Bulletin