Embedding ESG tax and legal with purpose and precision

      As Environmental, Social and Governance (ESG) considerations become a board-level priority, many tax and legal functions are increasingly expected to lead on transparency, compliance and value creation — implementing sustainable initiatives that can turn ESG into action.

      From mandatory disclosures and green incentives to environmental taxes and supply chain due diligence, the global imperative to change corporate behavior is an opportunity to turn adversity into advantage; to help organizations fulfil their purpose, achieve sustainable goals and position future growth.

      For today’s tax and legal leaders, ESG transformation starts with transparency. Robust tax policies and sound tax governance are crucial steps in showcasing responsible tax practices. As organizations take steps to decarbonize their business and supply chains, realizing how rapidly changing tax regulations can impact strategic decisions is now business critical.

      With specialized knowledge of ESG tax and legal implications, KPMG member firms are on hand to help you respond to rising regulatory pressure while embedding the responsibility and resilience stakeholders demand.

      Whether it’s navigating legislation, preparing for ESG litigation or advising on green tax and governance responsibilities, our global network of professionals offer forward-thinking guidance to help you navigate the changing sustainability landscape — championing trust and transparency across your ESG transformation journey.



      What we deliver

      • Shape ESG tax and legal strategies

        Aligning sustainability goals with regulatory realities, we integrate ESG into tax and legal approaches, shaping strategies that support both compliance and long-term value creation.

      • Navigate fast-changing global regulations

        From CSRD and CSDDD to CBAM and EUDR, we translate multi-jurisdictional ESG requirements into actionable plans to anticipate change, mitigate risk and keep you ahead of the sustainability curve.

      • Enhance trust through transparency and governance

        Strengthening reputations with responsible tax and legal practices, we focus on transparency, governance and accountability to build robust ESG foundations that enhance corporate behavior and credibility.


      Our services

      Driving value with a sustainable tax and legal agenda. Explore how we can support your ESG transformation journey.

      Climate regulation and ESG compliance

      From advice on disclosure rules, sanctions and export controls, to compliance with green claims and labeling requirements, we can help you navigate complex ESG and climate-related regulatory frameworks across jurisdictions.

      Environmental taxes and carbon pricing

      Guiding organizations through environmental tax regimes and carbon pricing mechanisms, our ESG tax and legal professionals support a range of impact assessments, overpayment claims and dispute resolution, from packaging levies and carbon taxes to emissions trading systems and voluntary markets. 

      Decarbonization and ESG transformation

      Advising on the legal and tax aspects of decarbonization strategies and ESG-aligned transformation projects, KPMG professionals experience spans structuring renewable energy sourcing, power purchase agreements and cross-border adjustments to position business models for a low-carbon future.

      Circular economy and resource management

      Helping to identify relevant circular initiatives, secure grants and incentives — while addressing tax impacts aligned to resource efficiencies — our global network provides policy, tax and legal support for enhancing circular economy transitions that are designed to make a real-world impact.

      Green finance, incentives and relief

      Supporting organizations by identifying and applying for relevant grants, government aid and green tax relief, we can advise on gaining access to funding for sustainable projects through compliance using frameworks including the EU taxonomy and SFDR — with the aim of ensuring finance strategies remain ESG-aligned.

      Tax governance and transparency

      From responsible tax strategies and risk management to disclosures and voluntary transparency reporting, KPMG professionals can help strengthen organizations’ tax governance and transparency practices, building trust with regulators and stakeholders and enhancing alignment with ESG expectations.

      Climate regulation and ESG compliance

      From advice on disclosure rules, sanctions and export controls, to compliance with green claims and labeling requirements, we can help you navigate complex ESG and climate-related regulatory frameworks across jurisdictions.

      Environmental taxes and carbon pricing

      Guiding organizations through environmental tax regimes and carbon pricing mechanisms, our ESG tax and legal professionals support a range of impact assessments, overpayment claims and dispute resolution, from packaging levies and carbon taxes to emissions trading systems and voluntary markets. 

      Decarbonization and ESG transformation

      Advising on the legal and tax aspects of decarbonization strategies and ESG-aligned transformation projects, KPMG professionals experience spans structuring renewable energy sourcing, power purchase agreements and cross-border adjustments to position business models for a low-carbon future.

      Circular economy and resource management

      Helping to identify relevant circular initiatives, secure grants and incentives — while addressing tax impacts aligned to resource efficiencies — our global network provides policy, tax and legal support for enhancing circular economy transitions that are designed to make a real-world impact.

      Green finance, incentives and relief

      Supporting organizations by identifying and applying for relevant grants, government aid and green tax relief, we can advise on gaining access to funding for sustainable projects through compliance using frameworks including the EU taxonomy and SFDR — with the aim of ensuring finance strategies remain ESG-aligned.

      Tax governance and transparency

      From responsible tax strategies and risk management to disclosures and voluntary transparency reporting, KPMG professionals can help strengthen organizations’ tax governance and transparency practices, building trust with regulators and stakeholders and enhancing alignment with ESG expectations.



      Our technologies

      ESG Tax Tracker

      Get ahead of rapidly evolving tax policies with a broad ranging view of ESG-related taxes, incentives and grants. Compare developments across jurisdictions, identify opportunities for funding sustainable initiatives and stay proactive in preparing for new compliance demands.

      KPMG Trade Data Check CBAM

      Achieve compliance with the EU Carbon Border Adjustment Mechanism (CBAM) through an advanced trade data tool designed to analyze import flows, identify risks and highlight reporting obligations. Automating checks and validations, KPMG’s Trade Data Check CBAM helps minimize regulatory exposure and safeguard supply chain resilience.

      KPMG Digital Gateway

      Bring together KPMG’s tax and legal technologies, data and insights — all in a single platform. Helping monitor ESG impacts, manage compliance and collaborate across teams, KPMG Digital Gateway enhances decision-making, turning data into actionable strategies for sustainable growth.

      Our insights

      Europe’s prosperity and its ability to chart its own course depend on digital sovereignty: the ability to build and control the technologies, data and networks that power Europe’s economy and daily life.

      A new chapter in climate governance.

      The EU's recommendations on tax incentives.

      Tax policy, artificial intelligence and talent

      An international regulatory overview.

      Understanding complexity; making disclosure meaningful

      2023 KPMG Global Tax Function Benchmarking special focus report

      What’s in your control?

      How ESG is adding value and opportunities to in-house legal departments.

      Global Responsible Tax: Past, present, future

      Perspectives after 10 years from program participants
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      ESG isn't something you do, it's everything you do

      Short podcasts addressing the opportunities and challenges of ESG.

       

      A webcast series dedicated to helping leaders stay connected on top-of-mind ESG issues.

       

      Transformative, sustainable insights to help prepare your organization for what's next.

      Commending the ESG solutions and services that KPMG professionals deliver to clients.

      KPMG’s global ecosystem of alliances and relationships with leading technology, data and services companies help make the difference.

      Our people

      Ruth Guerra

      Head of Global ESG Tax & Legal

      KPMG International