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      Sustainability has become a central pillar of corporate strategy, market regulation, and the relationship between companies and their investors, lenders, employees, consumers, and other stakeholders. In an environment shaped by enhanced reporting obligations, the growing integration of environmental, social, and governance (ESG) factors into decision-making, and an evolving regulatory framework across Portugal and the European Union, we help clients transform ESG requirements into robust governance models, effective compliance processes, and legally sound business decisions.

      In close collaboration with KPMG’s ESG Advisory Services, we provide legal advice on sustainability reporting and disclosure, ESG corporate governance, the EU Taxonomy, sustainable finance, due diligence obligations, internal policies, risk management, market communications, and the prevention of greenwashing risks. Our work includes advising on obligations arising from non-financial and sustainability reporting frameworks, the Corporate Sustainability Reporting Directive (CSRD), the Sustainable Finance Disclosure Regulation (SFDR), the EU Taxonomy Regulation, and the rules and recommendations issued by the Portuguese Securities Market Commission (CMVM) applicable to issuers and market participants, as well as other relevant national and European instruments governing the integration of ESG criteria into business operations.

      We also support M&A transactions, financing arrangements, and corporate reorganizations with ESG components, incorporating these considerations into due diligence processes, transaction documentation, governance structures, and post-acquisition integration plans. In the area of corporate governance, we advise boards of directors and supervisory bodies on the allocation of responsibilities, oversight mechanisms, sustainability policies, risk matrixes, and reporting practices, helping organizations achieve greater transparency, resilience, and alignment with regulatory and market expectations.


      Practice Areas

      • ESG Sustainability Reporting and Disclosure

      • ESG Corporate Governance and Internal Sustainability Policies

      • ESG Due Diligence in M&A Transactions, Financing, and Corporate Reorganizations

      • Advising Boards of Directors and Supervisory Bodies on ESG Matters

      • Regulatory Compliance in Sustainability and Sustainable Finance

      • EU Taxonomy and Classification of Sustainable Activities

      • SFDR Compliance and Sustainability Disclosure Obligations in the Financial Sector

      • Prevention of Greenwashing Risks and Sustainability Communications

      • Decarbonization Strategies, Climate Transition, and ESG Action Plans

      • Human Rights, Value Chain Management, and Due Diligence Obligations

      • Compensation, Diversity, Inclusion, and Sustainable Employment Practices

      • Sustainable Procurement and Integration of ESG Criteria into Commercial Contracts



      Our People

      Manuel Gouveia Pereira

      Partner, KPMG Law | Environment, Climate, Natural Resources and ESG

      KPMG in Portugal



      KPMG Law brings together a strong and experienced team of professionals committed to excellence, with lawyers whose recognized academic and professional backgrounds enable them to respond to clients’ needs.

      We help organizations address complex challenges by combining deep industry knowledge with multidisciplinary expertise, enabling our clients to enhance performance, mitigate risks, and strengthen their competitive advantage.



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