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      Comprehensive legal support for sustainable and responsible business

      Organizations face an ever-changing and multi-layered set of rules and obligations related to sustainable and responsible operations. Keeping up with this regulatory landscape and navigating it effectively requires a proactive approach. Key topics include good governance principles, ESG data reporting, sustainable contracts and procurement practices, green finance, and the management of assets or funds – all of which are typically accompanied by legal and tax dimensions.

      At KPMG, environmental issues are evaluated holistically and comprehensively. In addition to ESG regulations, we advise on environmental responsibilities, risk management, matters related to the circular economy, environmental permits, and land use.

      Leena-Maija Marsio

      Legal Counsel

      KPMG in Finland


      Would you like to learn more about our services and experts?

      Our legal services for sustainability and responsibility

      Beyond individual assignments, we offer ongoing managed services, allowing organizations to outsource recurring or repetitive tasks to us. This frees up internal resources for other activities.

      We provide tailored solutions to address ESG legal issues, including:
      • Interpreting, applying, and monitoring ESG-related regulations (e.g., CSDDD, CSRD, battery regulation, deforestation regulation etc.)
      • Contracts and ESG (for example shareholder agreements and supply chain contracts)
      • Public procurement and sustainability
      • ESG in governance (policies and guidelines, board and executive responsibility)
      • ESG in employment and rewarding (pay equity, being a responsible employer, ESG-based incentives)
      • Legal due diligence (DD) for transactions covering ESG-related issues and ESG-related joint ventures
      • Real estate development and compliance with sustainability requirements
      • Managing risks, claims, and disputes related to ESG legal matters
      • Whistleblower protection
      Additionally, we are happy to assist with ESG-related tax issues – learn more about these services here.

      Our typical assignments in environmental law involve compliance and interpretation of environmental legislation, environmental permit supervision, contractual matters, transactions, and various legislative clarifications. We advise clients in areas such as:

      • Environmental responsibility and risk issues
      • Environmental permit and supervision matters
      • Land use and planning issues, including redemption matters
      • Waste and producer responsibility issues, including matters related to the circular economy
      • Environmental protection and chemical issues
      • Contaminated soil and groundwater issues
      • Natural resource and conservation issues
      • Water law issues
      • Environmental impact assessment matters
      • Environmental damage and crime issues
      • Environmental legal compliance
      glass building covered in green plants

      Other ESG services

      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.

      Independent assessment and assurance of ESG reporting enhance stakeholder trust in the published ESG information and support the sustainable development of the environment and society.


      Meet the team

      We provide holistic ESG services, combining legal expertise with insights from KPMG’s tax, advisory, and other specialist teams across various disciplines.

      Get in touch – let’s find the right solution together!


      Leena-Maija Marsio

      Legal Counsel

      KPMG in Finland

      Sanna Laaksonen
      Sanna Laaksonen

      Head of Transfer Pricing

      KPMG in Finland

      Jaska Ikäheimonen
      Jaska Ikäheimonen

      Legal counsel

      KPMG in Finland