Finance

ESG Climate Risk Assessments and Management
 

In particular, Deloitte helps organisations assess and disclose their climate related risks and opportunities. Our expertise is based on transparent and robust methodologies aligned with the Task Force on Climate-related Financial Disclosures’ (TCFD) Recommendations and Guidance. Deloitte can help your organisation to shape an appropriate approach to manage the climate risks, but also seize the climate related opportunities.

Double Materiality Assessment
 

Identifying an organisation's most important environmental, social and governance (ESG) issues is typically captured in one sweeping concept: (double) materiality.The key issue in driving ESG strategy and performance is knowing which ESG issues and opportunities are more important than others. The upcoming regulatory requirements will shape materiality reporting. Something all corporations will need to bear in mind. Deloitte can help you in executing your double materiality assessment in a compliant, efficient and effective manner.

CSRD and ESG Reporting
 

Whether your company has held its head high about its green credentials, or kept it in the sand, sustainability is now a standard requirement for business and this is especially the case due to the Corporate Sustainability Reporting Directive (CSRD) requirements. Our ESG Corporate Reporting Advisory practice can help, supporting you with expert advice and sector-specific knowledge on your journey towards compliance, but we can also support your whole sustainability journey, from outlining an ESG strategy and driving sustainability across the supply chain, to becoming an organisation that not only gets the best from your systems, but also gets the best from sustainability.

Government Grants, Credits and Incentives
 

The climate change crisis has inspired several governments to offer government tax incentives, for example in the form of trade carbon offsets or carbon credits to stimulate sustainable development and innovations that will lower emissions and increase energy efficiency. Deloitte’s network of 1.000 specialist Government Grants, Credits and Incentives practitioners can assist in the development and execution of an effective end-to-end government incentives strategy. This includes working with you to develop internal processes and structures to analyse appropriate opportunities to assisting qualifying taxpayers to apply for and claim government grants, credits and incentives.

Sustainable Strategy and Roadmap Development
 

We help organisations and executives create a comprehensive sustainability strategy that aligns with their business strategy, values, and culture. We assist in making strategic decisions such as defining ESG objectives and initiatives that contribute to UN SDGs, prioritizing sustainable client segments, services, and products, and utilizing Deloitte's Strategic Choice Cascade™ to implement the strategy. Our goal is to ensure long-term sustainable value creation for your organisation.
 

Sustainability Performance Management App

Organisations are experiencing increasing consumer, investor, and regulatory pressure relating to their sustainability performance. Sustainability has truly become a license to operate.
 

Given the sustainability challenge, companies need to be proactive in assessing their capability to provide an appropriate response. They need solutions to define priorities and targets against the different ESG dimensions. They need to be transparent by reporting on the performance against their targets, develop a plan to allow each function across their organisation to contribute to the sustainability transformation, and set up structural measures by incorporating ESG KPIs in day-to-day decision making.
 

Our project accelerator combines top-notch planning practices with advanced analytics, providing prescriptive forecasting capabilities to your business. With the help of our app, you will be able to embed sustainability as a new driver of performance management.
 

During challenging times, flexible, fast and efficient planning is a must. The Sustainability Performance Management App provides the set of tools you need to adapt your plan in no time.
 

Tax integration into sustainability strategies

Start your journey to a better future by integrating your organisations’ global tax planning with the environmental sustainability strategies. Now, with the impact of policy levers such as credits and incentives, new tax measures (such as energy and carbon taxes), regulatory and political uncertainty, and tax governance and disclosure requirements; Tax teams need to be ready to align their organisations’ long-term global tax strategy with these policy developments and their organisations’ business model changes. We can help you with strategic planning and design, implementation and value creation, governance, measurement and reporting.

ESG Assurance
 

Sustainability and non-financial information have become a central concern among business leaders, regulators, investors and, more broadly, society. The limited or reasonable assurance of this information will become increasingly important in view of regulatory evolutions. We combine both significant auditing and assuring experience with a deep understanding of ESG matters to provide you and your stakeholders with high-quality assurance projects.

ESG Due Diligence
 

ESG has become a significant aspect of a business’s origination and M&A process. It enables to deliver long-term stakeholder value, both as a driver of M&A deals and a core consideration in non-ESG focused transactions. A business’s M&A response to ESG trends will largely depend on the expected or actual impact of ESG on the business model, and its ability to respond using M&A. Our ESG Due Diligence approach contains a ‘Red Flag’ phase that can be scaled up to ‘Comprehensive’ where we identify and assess upside value creation opportunities alongside downside risk indicators.

Sustainable Reporting Management and Tooling
 

By focusing on making their businesses more sustainable, organisations are able to meet market requirements, demonstrate leadership, and capitalise on their sustainability journey. Deloitte supports organisations by measuring and managing their progress toward their goals, as well as reporting and disclosing ESG matters.

Sustainable Finance
 

Customers are demanding that businesses embrace sustainable finance. Employees and investors expect it. And increasingly, regulators mandate it. At Deloitte we support both corporates and financial institutions on their sustainable finance journey. Our teams are ready to guide you in structuring your financing in a sustainable manner, identifying targets and measuring them, developing your reporting on your sustainable financing and we can provide assurance on your financing (like green bonds, sustainability linked loans and others).
 

Sustainable Finance App

With our Sustainability Finance App, you can bring your sustainability capabilities to the next level. Combining market-leading modelling practices with advance analytics, the app enables decision-making fully aligned with sustainability principles, allowing you to model, report, and monitor your financial assets such as corporate and mortgage loans, equities and diverse type of bonds, amongst other.
 

ESG Investor
 

ESG has become a critical factor for investors globally and in Belgium. As regulators around the world continue to receive input from investors and move toward adopting ESG investing standards in their own jurisdictions, the debate is shifting from whether ESG investing is a niche to how investment managers should respond. We can help you to Integrate ESG into investor analysis throughout the investment life cycle to stay ahead of new investment opportunities

Tax Transparency and Reporting
 

Businesses face formal tax reporting obligations as well as an array of transparency expectations from stakeholders. The latter have increased markedly in recent years, stimulated by the broader sustainability debate and specific tax developments. Many large companies publish annual reports in relation to their financial performance and position which include key elements relating to their tax charge, cash tax and tax creditors and debtors in line with relevant standards. The level of tax disclosure in these reports will vary. Additional tax reporting requirements have developed gradually.
 

CBAM

Long project-investment cycles in the industries in scope of CBAM mean businesses should act now to mitigate the impact of the CBAM levy in 2026. The higher your scope 3 upstream emissions, the greater the CBAM levy. We can guide you in developing an overarching greenhouse gas emission reduction strategy to reduce your costs, optimise business activities and increase access to green financing. Our industry experts offer insights into the key decarbonisation levels in various industries and can support you from developing your strategic vision right up to execution.