#  ESG & Taxation 

ESG & (Environmental, Social, and Governance) & Taxation refers to the tax-related aspects of sustainability initiatives within companies. ESG criteria are becoming increasingly important for companies as businesses, investors, and other stakeholders pay more attention to sustainability.

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## What are the ESG themes? 

ESG criteria are used by organizations to assess the sustainability and social impact of activities. While the specifics can vary depending on the source and sector, there are some general themes that are emphasized.

![Accelerate](https://www.meijburg.com/sites/default/files/styles/detail_banner_xl/public/2024-08/Accelerate%20the%20energy%20transition_website%20kleine%20banner_1.png?h=fe269913)  

###  Environmental 

**Environmental** examines how a company contributes to sustainability and how it responds to environmental challenges, such as waste (recycling), greenhouse gases (emissions) and the production of, for example, plastic (production) and the [energy transition (ESG & Energy)](https://www.meijburg.com/specialism/esg-taxation/esg-energy). This can include existing taxes that stimulate eco‑friendly behavior or are based on a ‘polluter pays’ principle. While it’s important to be in control of your tax risks and to take advantage of tax opportunities, it’s also important to ensure that you are compliant with current tax legislation and regulations on sustainability. Developments are rapidly taking place in the field of tax sustainability, not only at the national level but also at the European and even at the global level.

![Leave no one behind](https://www.meijburg.com/sites/default/files/styles/detail_banner_xl/public/2024-08/Leave%20no%20one%20behind_website%20kleine%20banner_0.png?h=5f299700)  

###  Social 

Social examines how an organization treats its employees, for example, working conditions, health and safety. Responsible tax is an extension of corporate responsibility: recognizing that tax is the entry-level price we pay for a civilized and caring society. Tax as a corporate responsibility issue and organizations that pay their fair share of tax have grown in importance in recent years and are now considered priorities. An open and transparent dialog between companies, tax authorities, non-governmental organizations (NGOs) and consumers is the key to building trust. To stimulate this, an increasing number of tax benefits are available for organizations that pursue these social objectives.

![License to operate](https://www.meijburg.com/sites/default/files/styles/detail_banner_xl/public/2024-08/License%20to%20operate_website%20kleine%20banner_0.png?h=1a5ed1a5)  

###  Governance 

Governance examines how a company is managed by looking at factors such as its remuneration policy and tax strategy. By being transparent about your tax position you create trust among your stakeholders. The starting points for this are: bringing structure to your reports, addressing the expectations of stakeholders and clearly explaining how your organization helps in tackling today’s challenges. One way in which our team of advisors can help you is by performing a PACT analysis (Purpose, Approach, Contribution and Tax).

[##  KPMG Sustainability Tax Tracker 

###  Global developments in sustainability-related taxes, incentives and grants 

](https://www.meijburg.nl/sites/default/files/2026-01/kpmg-sustainability-tax-tracker_january-2026.pdf) [ Download the tracker ](https://www.meijburg.nl/sites/default/files/2026-01/kpmg-sustainability-tax-tracker_january-2026.pdf) 

[##  Our Sustainability Tax & Legal services 

###  Sustainable value creation 

](https://www.meijburg.nl/sites/default/files/2026-09/kpmg-meijburg-sustainability-services-tax-and-legal_ev_0.pdf) [ Download ](https://www.meijburg.nl/sites/default/files/2026-09/kpmg-meijburg-sustainability-services-tax-and-legal_ev_0.pdf) 

## Need ESG advice?

ESG is a trend that cannot be ignored in the tax world. It is crucial for tax managers to be aware of the impact of ESG on tax trends and to adjust their strategies accordingly. We offer comprehensive support and advice to help companies navigate this complex and rapidly changing tax landscape.

[Contact us](https://www.meijburg.com/specialism/esg-tax-sustainability/contact-us) to discover how we can help you optimize your tax strategies in light of ESG.

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2024-12/EU%20green%20deal_kleine%20banner%20website_0.png)  

## EU Green Deal

](https://www.meijburg.com/specialism/esg-tax-sustainability/eu-green-deal) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2024-12/CBAM_kleine%20banner%20website.png)  

## CBAM

](https://www.meijburg.com/specialism/esg-tax-sustainability/cbam) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2024-12/5.png)  

## Plastic Tax

](https://www.meijburg.com/specialism/esg-tax-sustainability/plastic-tax) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2023-11/tax-transparency-reporting_0.jpg)  

## Fiscal Transparency & Reporting

](https://www.meijburg.com/specialism/esg-tax-sustainability/fiscal-transparency-reporting) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2023-11/energiesbelasting-en-milieuheffingen_0.jpg)  

## Energy & Environmental Taxes

](https://www.meijburg.com/specialism/esg-tax-sustainability/energy-taxes-and-environmental-levies) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2023-11/website-grote-banner-1980-x-550-px-compress_1.jpg)  

## ESG & Fiscal Incentives

](https://www.meijburg.com/specialism/esg-tax-sustainability/esg-subsidies-and-fiscal-incentives) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2023-11/website-grote-banner-1980-x-550-px-compress-2_1.jpg)  

## ESG & Reward Policy

](https://www.meijburg.com/specialism/esg-tax-sustainability/esg-and-reward-policy) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2023-11/esg-legal_0.jpg)  

## ESG & Legal

](https://www.meijburg.com/specialism/esg-tax-sustainability/esg-and-legal) 

[       ![](https://www.meijburg.com/sites/default/files/styles/teaser_block_xl/public/2026-05/esg-en-energie_website-banner-klein.png)  

## ESG & Energy

](https://www.meijburg.com/specialism/esg-taxation/esg-energy) 

## Links & Downloads

- [ESG | Wijzigingen Belastingplan 2026](https://www.meijburg.com/sites/default/files/2025-12/wijzigingen-belastingplan-2026_esg.pdf)
- [Klimaatmaatregelen Belastingplan 2025](https://www.meijburg.com/node/2610)
- [Energy transition investment outlook: 2025 and beyond](https://kpmg.com/xx/en/our-insights/esg/energy-transition-investment-outlook-2025-and-beyond.html)
- [Taxation and the Circular Economy ](https://www.meijburg.com/sites/default/files/2024-12/the-circular-economy.pdf.coredownload.inline.pdf)
- [Report: The move to mandatory reporting](https://kpmg.com/nl/en/home/insights/2024/11/the-move-to-mandatory-reporting.html)
- [KPMG Nederland: ESG en Sustainability Services](https://kpmg.com/nl/nl/home/topics/environmental-social-governance.html#strategie)

## Frequently Asked Questions

###  What is de ESG legislation? 

ESG legislation is a set of rules and guidelines designed to promote the sustainability and social responsibility of companies. This legislation applies to various sectors and aims to increase transparency and accountability, as well as to encourage sustainable investments. Fiscal aspects are a part of this.

###  What are ESG standards? 

ESG standards are guidelines and criteria that companies use to assess and improve their sustainability and social impact. These standards help companies to be transparent about their environmental and social performance. Within taxation, we know the following standards: Global Reporting Initiative (GRI) and the Tax Governance Code (from VNO NCW). Additionally, the Corporate Sustainability Reporting Directive (CSRD) has a connection with taxation.

###  Is ESG reporting mandatory? 

Yes, ESG reporting is increasingly becoming mandatory for companies, especially within the European Union. The obligation for ESG reporting is primarily established in the Corporate Sustainability Reporting Directive (CSRD), which replaces and expands the existing Non-Financial Reporting Directive (NFRD).

## ESG Specialists

[       ![Merijn Betjes](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2022-07/Merijn%20Betjes%20profiel.jpg)  

 ](https://www.meijburg.com/about-us/our-people/merijn-betjes) 

 [ Merijn Betjes ](https://www.meijburg.com/about-us/our-people/merijn-betjes) 

 Partner betjes.merijn \[at\] kpmg.com [  Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) 

[       ![jorik](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2025-02/Jorik%20Jansen%20profiel.jpg)  

 ](https://www.meijburg.com/about-us/our-people/jorik-jansen) 

 [ Jorik Jansen ](https://www.meijburg.com/about-us/our-people/jorik-jansen) 

 Tax Consultant jansen.jorik \[at\] kpmg.com [  Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) 

[Contact](https://www.meijburg.com/specialism/esg-tax-sustainability/contact-esg-taxation-specialist) 

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