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 fulfill 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.F

      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

      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. We help you:

      • 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.

      Sustainable workforce and reward structures

      Aligning people strategies with ESG objectives is today’s business table stakes. At KPMG, we can help organizations bring it to life through tax advisory on inclusive employment practices, ESG-friendly incentive schemes, executive pay alignment and broader people policies that meet financial and social priorities head-on.

      ESG litigation and legal risk management

      Providing advisory on litigation, greenwashing claims, director duties and stakeholder governance obligations, KPMG legal specialists can help organizations address risks from ESG-related disputes — protecting reputations and building resilience in a fast-evolving regulatory landscape.



      Our technologies

      From real-time insights to integrated digital platforms, our ESG tax and legal technologies help organizations cut through complexity, anticipate regulatory change and turn compliance into competitive opportunity.

      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.

      Learn more
      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.

      Learn more
      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.

      Learn more

      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.

      Learn more

      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.

      Learn more

      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.

      Learn more

      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

      Perspectives after 10 years from program participants

      An international regulatory overview.

      Tax policy, artificial intelligence and talent

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

      Understanding complexity; making disclosure meaningful

      KPMG Global Tax Function Benchmarking special focus report

      What’s in your control?

      Explore more with KPMG ESG tax and legal

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

      Unlock the power of ESG to transform your business. In today’s increasingly disruptive world of climate disasters, political conflict and societal inequalities, rapid ESG progress is crucial to achieving a more sustainable future.

      The global reality of tax demands both global conversation and action.

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

      Navigate the future of tax: pressing business issues and opportunities facing tax and business leaders today.

      Discover how KPMG tax professionals can help you navigate global tax complexities to help transform tax into a strategic advantage.

      Exploring the impact of geopolitical change, business model evolution and increasing department digitalization on legal departments.

      Providing General Counsel and Heads of Legal with a holistic approach that integrates legal advice with other business and financial services.


      Our people

      Ruth Guerra

      Head of Global ESG Tax & Legal

      KPMG International

      Pilar Galán

      Partner, Head of Financial Services, KPMG Spain and Legal Lead, Global ESG

      KPMG International