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Environmental, Social, and Governance Reporting Advisory
Deliver a more holistic view of corporate performance that goes beyond traditional financial reporting and unlocks the value of your sustainability initiatives.
Much of the value of an organization today is derived from non-financial factors such as technology, human capital, and the social license to operate. Investors and others are increasingly demanding comparable and reliable corporate information to understand how these factors create and sustain value. Organizations now see themselves as serving ends that go beyond financial success, with many adopting a purpose-led approach. Being able to measure and report on their efforts to live up to their defined purpose further enhances their integrity and authenticity.
Across industries and sectors, there is an ongoing paradigm shift to integrate and embed into mainstream reporting progress against Environmental, Social, and Governance (ESG) goals. This shift is putting added pressure on organizations large and small to understand complex ESG risks and opportunities and strategically articulate them to their key stakeholders.
At Deloitte, we recognize that integrating ESG reporting into your mainstream corporate reporting is more than a compliance exercise – it drives value creation. We are uniquely positioned to support you at every step of your journey using a holistic approach backed by our cohesive and connected team of ESG, corporate reporting, and investor relations specialists worldwide. Our ESG Reporting Advisory practice can help make the journey smoother with a complete range of services and solutions tailored to your unique needs and objectives.
The time is now to take action to integrate ESG into your organizational strategy, values and milestones and report meaningfully to your stakeholders – before it is no longer a choice.
- Navigate the impact of ESG factors on your financial and regulatory reporting
From identifying and assessing appropriate KPIs to complex accounting to benchmarking, advice, and commentary on ESG disclosures, we offer you the “big picture” on effectively applying an ESG lens to your reporting. - Create and disseminate strategic stakeholder communications related to ESG
We recognize that your organization’s ESG narrative needs to hit the mark – every time. Our offering includes dedicated expertise in investor relations, stakeholder communications, and integrated reporting to provide proactive, best-in-class execution on stakeholder messaging and engagement.
- Deliver assurance around ESG measures and disclosures
As a trusted audit firm, our assurance services provide enhanced reliability and an objective assessment of your organization’s ESG-related assertions, data, and other disclosures that foster confidence. We are independent, committed to quality, and informed by our specialized training and extensive experience to understand all facets of your business and the interconnectedness of financial and ESG reporting.
New accounting standard adoption services
Assurance services which address risks and improve reporting capabilities, as well as adopt and maintain compliance with the new accounting requirements.
From assessing the business impact on operations and financial statements to changes in accounting policy, Deloitte can assist along the roadmap for your implementation.
Key support areas include:
• Financial instrument accounting assurance (IFRS 9/ASC 326)
• Lease accounting assurance (IFRS 16/ASC 842)
• Revenue recognition assurance (IFRS 15/ASC 606)
• Insurance accounting assurance (IFRS 17)
24/7 on-call accounting advisory services
Assurance services providing access to the depth and breadth of technical professionals to assist with addressing the complex US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) accounting issues. Services are on an “on-call” basis, making them flexible and scalable, and include:
• Accounting events
• Strategic transactions
• New accounting standard implementation
• Financial reporting
IFRS, PSAS, ASPE, US GAAP reporting & compliance guidance
Assurance services that help businesses assess the impact on financial statements from adopting new reporting frameworks.
Key assistance areas include:
• Financial statement impact assessment
• Development of methodological framework for adoption of, or transition from, different reporting frameworks
• Implementation of information systems
Technical assurance, remediation, and compliance
Assurance services that assist with addressing complex accounting issues and includes services such as white paper development to support accounting policy changes, benchmarking of financial reporting against peer groups and opinions on accounting positions.
Environmental, Social, and Governance Reporting Advisory
Deliver a more holistic view of corporate performance that goes beyond traditional financial reporting and unlocks the value of your sustainability initiatives.
• Navigate the impact of ESG factors on your financial and regulatory reporting
• Create and disseminate strategic stakeholder communications related to ESG
• Deliver assurance around ESG measures and disclosures
Recommendations
Centre for climate action
Accelerate your sustainability journey