Press Release
In the traditional business environment, legal and compliance professionals were seen as “gatekeepers.” Today, they are evolving into custodians of alignment and harmonization with legal and regulatory frameworks. This new role of theirs resembles that of an enlightened curator or an initiated steward, translating regulatory developments into strategic foresight, embedding sustainability into governance policies, and supporting innovation in contractual relationships through ethical frameworks.
When legal and regulatory departments participate in the design of sustainability strategy, rather than merely assessing it retrospectively, they transform into critical levers of organizational value creation, where action is united with reflection, innovation with oversight, and power with purpose.
They defend freedom within the boundaries of accountability, anchoring sustainability aspirations to legal and ethical reference points.
The meaningful integration of sustainability is not about management. It is about architecture. In order for sustainability to successfully generate the desired outcomes, it must be embedded at the core of decision-making, i.e., in how a business hires, procures, invests, and serves.
This reflects the concept of freedom as a conscious choice, not as an abstract notion within the business realm. To be free means to act according to higher values. And sustainability, when applied with authenticity, is a declaration of economic and social liberation, a liberation from short-termism, environmental degradation, and inequality.
For today’s leaders, the question is no longer “Why sustainability?” but “To what extent will we integrate it?” Sustainability is not an act of charity. It is an economic strategy that addresses global challenges with local accountability. It reduces costs, enhances reputation, attracts strategic partners, limits exposure to market risks, and draws talent that seeks purpose and not just compensation.
In today’s dynamic regulatory environment, the role of legal and compliance professionals extends far beyond interpretive oversight. Across key sectors, such as finance, construction, and shipping, legal teams are proactively shaping ESG integration by introducing sustainability clauses in investment frameworks, aligning procurement contracts with green public criteria, and supporting due diligence obligations under the evolving CSDDD landscape.
Their strategic function is increasingly supported by emerging legal tech solutions, such as AI-powered compliance engines, ESG risk registers, and contract analytics platforms that translate regulatory complexity into actionable governance. These tools enable a transition from static reporting to real-time and risk-based sustainability governance.
Crucially, the principles of stakeholder capitalism and double materiality, which are now established through the CSRD and ESRS, redefine how legal functions assess materiality and value creation. The integration of financial and societal lenses into corporate strategy and legal departments builds long-term resilience via translating sustainability commitments into enforceable frameworks and through enabling organizations to move from reactive compliance to proactive leadership.
The Role of Baker Tilly South East Europe
It is crucial to shape a clear direction for compliance, especially for new businesses, through legal interpretation of core ESG principles. At Baker Tilly South East Europe, we remain committed to guiding companies and investors with precision, creating tangible value through ESG-aligned operations and governance structures.
We are building frameworks that enable capital attraction, encourage entrepreneurial innovation, and drive sustainable corporate evolution across European, regional, and local landscapes. We also recognize the complexities and costs that come with the EU regulatory framework. But on the other hand, we equally emphasize the immense social, environmental, and reputational returns it generates.
In a business world defined by transparency, disruption, and accelerated regulatory compliance, sustainability is no longer conceived as a luxury. It is a strategic asset that, when properly harnessed, yields measurable return and long-term market differentiation.
If we accept that excellence stems from intelligent interaction with the world, then the leaders of tomorrow will not be those who merely “tick sustainability boxes.” They will be those who build freedom, foster equity, and act in the spirit of brotherhood and intergenerational responsibility.
At Baker Tilly South East Europe, we believe the businesses of tomorrow are already acting now. They are not asking, “Can we afford sustainability?” but rather, “How were we competing all this time without it?”
