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Climate protection is a central task of the public sector. The Federal Constitutional Court has derived this from Article 20a of the Basic Law. Section 13 of the Federal Climate Protection Act requires the public administration and its companies to consider climate protection impacts in all decisions.

However, many local authorities have not yet defined any or sufficient climate protection targets and have not developed a corresponding climate protection strategy with appropriate reduction paths to reduce greenhouse gas emissions. There is therefore a need for action. There are climate gaps in the public sector that should be closed.

Federal states fall short of sustainability goals

Only a few federal states have reduction paths that are comparable to the federal Climate Protection Act and aim for net greenhouse gas neutrality by 2045 at the latest. Many federal states lag behind the federal reduction path - and some currently have no reduction path at all in law. The situation is similar in large cities.

Insufficient climate protection entails several risks

Our studies provide an overview of where the public sector has a lot of catching up to do and which ESG strategies are now in demand. Inadequate climate protection measures - apart from future climate risks - also entail legal action, reputational and financing risks. Therefore, there is an urgent need for the public sector to align its actions more consistently with climate protection goals.

Our experts support you in setting up suitable ESG strategies, closing climate gaps or evaluating the most important data for the necessary ESG transformation. In our studies, you can also find out what sustainable transport concepts for major cities could look like and which cities and countries are already pioneers on the path to a climate-neutral future.

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Dr. Moritz Püstow

Dr Moritz Püstow*

Partner, Law, Head of the Legal Public Sector

KPMG Law Rechtsanwaltsgesellschaft mbH

+49 30 530199129


Julia Gielen

Julia Gielen*

Lawyer, Certified Sustainable Procurement Professional

KPMG Law Rechtsanwaltsgesellschaft mbH

+49 30 530199-203


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* Die Rechtsdienstleistungen werden durch die KPMG Law Rechtsanwaltsgesellschaft mbH erbracht.