ESG & Sustainability

Transitioning to a circular economy means ensuring that products and materials retain a high value and are used for longer. Circular business models are essential to alleviate pressures on the environment, achieve climate objectives and reduce dependencies on raw materials. Furthermore, companies stand to gain cost savings and higher earnings from transitioning to a circular economy.

We support you throughout your entire journey to more circular business models, including readiness assessments, measuring circularity, prioritizing circular initiatives, bringing stakeholders together and developing business cases. We also help you develop circular targets, roadmaps and action plans as well as with the implementation of initiatives such as take-back schemes, product-as-a-service, or digital product passports. 

Addressing climate-related risks and opportunities is not only a sustainability imperative but also a key driver of long-term business value. By proactively managing these factors, your organization can strengthen operational and financial resilience, adapt to evolving regulatory landscapes, and build trust with stakeholders and investors.

KPMG offers a comprehensive suite of decarbonization and climate risk services including measuring climate impact to establish a robust GHG emissions baseline, supporting the setting of credible climate targets against framework such as the SBTi, and developing tailored climate transition plans. Our industry experts can also help you identify decarbonization levers to reduce emissions across your operations and value chain. In parallel, we can support you in assessing and preparing for climate-related risks and opportunities through scenario analysis. Together, these services enable your business to navigate uncertainty, seize opportunities in the low-carbon economy, and future-proof its operations.

Implementing tailored ESG technology and data solutions is necessary in order to unlock the full potential of your sustainability efforts. We can support you in simplifying, automating and improving accuracy and transparency in sustainability reporting by implementing an end-to-end ESG platform covering data collection, integrations, internal controls, analysis and internal and external reporting capabilities. Besides the large platform players, KPMG also has partnerships with several niche solutions for specific ESG topics covering carbon footprint and climate and supply chain risk assessments, among other topics. Finally, we can help you develop a governance framework and supporting technology for proper data management which will assist you in collecting, storing and transforming high volumes of ESG data effectively and safely.  

Today, integrating ESG and sustainability into the deals process enables deals teams to understand and leverage the benefits of sustainability and contribute to a sustainable future. Consideration of ESG at the acquisition evaluation stage, in IPO preparation, and in preparation for exit on deals allows the understanding of ESG performance, maturity, opportunities and risks to be identified. ESG due diligence is also increasingly critical in IPOs, where investors and regulators expected transparency and robust ESG disclosures. Our services support you in making informed investment decisions through assessing and mitigating down-side risks, evaluation of value creation opportunities, maturity and benchmark assessments and prioritization and implementation of ESG initiatives. We offer end-to-end execution services across the entire investment and transaction lifecycle, to support value preservation and value creation for our clients.

The European Union and its Member States are increasingly using economic incentives to accelerate the climate transition and support the competitiveness and resilience of their strategic industries. Within the framework of the recent Clean Industrial Deal, the foreseen actions include promoting strategic industrial projects, accelerating authorisation procedures and state aid approval for renewable energy and decarbonisation initiatives, revising public procurement rules, launching dedicated grants to stimulate research and innovation, and supporting investments through mechanisms such as financial, among others. Being aware of these funding opportunities and incentives is crucial for making the right investment decisions, which can lead to cost savings, strengthened brand image, and increased sustainability. We assist you in navigating these opportunities to maximize the benefits for your business.

Recent policy developments at the European Union level, including the Corporate Sustainability Due Diligence Directive (CSDDD), the EU Deforestation Regulation (EUDR) and the EU Forced Labour Regulation (EUFLR), seek to foster responsible corporate behaviour by strengthening sustainability due diligence duties across the EU Single Market. These regulations, alongside evolving stakeholder expectations and the shifting geopolitical landscape, mean that businesses will increasingly need to expand their focus beyond internal processes and manage risks along their entire value chains in order to reduce negative impacts on human rights and the environment and meet regulatory demands.

KPMG offers expert advisory services to guide you through this transition, including assessing the regulatory impact of upcoming legislation on your company, conducting or supporting human rights and environmental impact assessments, performing attribution analysis, developing robust due diligence strategies, and helping you implement technology solutions for supply chain due diligence and risk assessment.

The global loss of biodiversity is increasingly recognised as a key driver of financial risks and opportunities that can affect your business. Whether your objective is to mitigate nature-related risks along your supply chain or in your portfolio, ensure a return on nature-positive investments, or meet regulatory and stakeholder expectations on biodiversity, you need to be able to effectively integrate nature-related topics in your strategies, operations, business models and reporting efforts.

At KPMG we offer a combination of subject matter knowledge and industry insights to help you understand and approach this growing area of corporate sustainability. If you are starting with your nature journey, we can develop trainings to enhance understanding of nature-related topics among your internal stakeholders, offer cutting-edge advisory on biodiversity regulatory compliance, and help you benchmark your biodiversity performance against that of your competitors. Thanks to our expertise in biodiversity data and tools, we can perform in-depth assessment of nature-related impacts, dependencies, risks and opportunities along your value chain or in your portfolio, following established methodologies such as the LEAP approach developed by the Task force on nature-related financial disclosures (TNFD). Finally, we can assist you in developing science-based targets for nature (SBTN) and biodiversity strategies and transition plans, and help you align your biodiversity reporting with key mandatory and voluntary frameworks (e.g. ESRS, TNFD, GRI).

The EU is expanding and constantly updating reporting obligations related to sustainability, making it mandatory for more companies to disclose details about their sustainability performance and how they are affected by sustainability matters. We offer tailored insights to help your company enhance trust, mitigate risks, and unlock value. Independent assurance is important for upholding the integrity of capital markets by fostering trust in the quality of information disclosed by your company. Our assurance professionals are well-equipped to provide assurance across diverse sectors, frameworks, and metrics, ensuring your company meets regulatory requirements and stakeholder expectations with accurate, complete, and reliable sustainability information.

In today’s rapidly evolving regulatory landscape, keeping abreast of shifting requirements around sustainability reporting has become a strategic imperative. Businesses face increasing pressure from regulators, investors, and consumers to disclose their environmental and social impacts with transparency and credibility. At the same time, efforts to improve the availability and quality of sustainability data can also yield significant co-benefits, from informing corporate strategies and governance to setting targets and monitoring their implementation.

Our Sustainability Advisory empowers organizations to navigate this complexity with confidence, ensuring compliance, enhancing stakeholder trust, and unlocking long-term value. Our team combines deep regulatory expertise with industry insight to help you build robust, future-proof sustainability reporting frameworks. We support you in your entire sustainability reporting journey, from conducting and updating Double Materiality Analyses to performing CSRD/ESRS gap assessments and defining a roadmap for the development of policies and targets that are based on your reporting ambition. We also help you in designing and implementing sustainability data governance and controls, and we support you in the drafting of sustainability disclosures across all applicable reporting frameworks (e.g. ESRS, GRI, ISSB).

Sustainable Finance redirects capital flows towards businesses that deliver positive outcomes for all stakeholders and ensure capital is deployed into the real economy through an ESG lens. Our Sustainable Finance services support financial clients’ allocate their capital and investment decisions with their core values and long-term strategy. We also support non-financial clients’ in accessing sustainability finance and aligning their sustainability and business strategy with their funding and capital needs. Our services include capital market readiness, sustainable debt advisory, ESG due diligence, ESG Value creation and portfolio risk assessments.