Services

Sustainability & Climate Services

Deloitte considers sustainable development management a way to improving business operations. For companies, sustainable development is not only a management model but also the pursuit of long-term interests. We leverage professional knowledge, extensive experience and science-based approach to help clients embrace a more sustainable future.

Strategy and Operation

  • Planning and implementation of sustainability strategy: By using the overall strategy of the client company as a guide and implementing stakeholder participation and assessment, we help clients identify their sustainability issues and assist them in promoting the development of sustainability strategy, defined responsibility, and performance goals, etc.
  • Supply chain management: Based on clients’ needs, we provide supply chain sustainability risk assessment and rationalization advisory services and help clients evaluate their performance in environment, health, safety, labor, and transparency etc. We also develop customized supply chain sustainability evaluation system as required by clients and help them optimize supply chains, product life cycle and internal operations management.

Compliance, Reporting and Assurance

  • Readiness advisory: According to the requirements of stock exchanges and relevant regulatory authorities and based on clients’ own business characteristics and actual management status, we help clients identify important management issues in respect of environment, society and governance, establish customized performance indicator system and assist clients in monitoring and reporting on performance goal completion on a regular basis.
  • Report preparation: According to regulatory requirements, we assist clients in preparation of periodic or special reports, and help establish corporate brands by systematical presentation of clients’ non-financial performance management capabilities while meeting regulatory requirements.
  • Report assurance: With respect to clients’ periodic reports, we provide assurance to non-financial information covering greenhouse gas emissions, environment and society etc. and issue assurance reports to help clients increase the reliability and credibility of their reports.

Health, Safety, and Environment (HSE)

  • Establishment of management system: In accordance with the requirements of external regulatory authorities and relevant standard guidelines on health, safety, and environmental protection, etc., we assist clients in identifying and assessing major HSE risks, and help build a targeted HSE management system, including the management structure, objectives, indicators, process/policy system, SOP, and emergency plans, etc. that are required by HSE.
  • Environmental inspection and verification for IPO and listed companies: According to environmental performance requirements of China Securities Regulatory Commission (CSRC) and stock exchanges on listed companies and companies applying for listing, as well as clients’ own requirements, we provide IPO and post-listing environmental inspection and verification services, help clients review their own environmental performance, and provide specific advices for meeting regulatory requirements.
  • HSE due diligence at each stage of investment, merger and acquisition (M&A): Based on clients’ potential transactions, M&A and other needs, and in consideration of regulatory requirements, we provide environmental, health, safety, and social due diligence for the purpose of assessing key HSE risks in complex M&A projects.

Green Finance

  • Green bond evaluation: According to professional standards and regulatory requirements of green bonds, we provide pre-issuance evaluation service and issue assurance report on whether the issuer's green bond management complies with relevant regulatory requirements, and provide post-issuance evaluation service and issue assurance report on the issuer’s use of proceeds raised and environmental benefits of green industry projects.
  • Green credit advisory: According to the requirements of China Banking Regulatory Commission (CBRC) and management needs of banks, we assist banks in carrying out inspection and evaluation of internal controls on the implementation of green credit, covering the design of green credit management system, the implementation of green credit projects, internal controls and supervision, information disclosure and other related aspects, and provide recommendations to improve deficiencies in design and execution.
  • Environmental and social risk assessment: Based on the requirements of relevant regulatory authorities on Equator Principles projects and green credit, we assist clients in conducting environmental and social risk due diligence for Equator Principles projects and credit projects involving significant environmental and social risks in accordance with IFC’s Social and Environmental Sustainability Performance Standards, HSE guidelines and related regulatory requirements to clearly identify potential environmental and social risk issues.

Energy and Natural Resource Management

  • Carbon inventory: According to ISO14064, GHG Protocol and other carbon inventory standards, we help enterprises calculate the amount of direct and indirect greenhouse gas emissions over a certain period of time and, at the same time, understand the methodology and internal control of carbon inventory, including boundary setting, emission source identification, emission factor selection, collection of activity level data, and calculation of total emissions, etc., to be prepared for carbon emissions disclosure and sustainability management.
  • Carbon emissions disclosure: We assist enterprises in quality review of the carbon emission calculation process and results, preparation of detailed list of corporate carbon emissions, disclosure of carbon emission information, in order to meet the requirements of relevant regulatory authorities and expectations of stakeholders.
  • Energy sustainability management: Based on the results of carbon inventory, we conduct data analysis, scenario analysis and risk analysis of corporate carbon emissions and energy consumption, assist enterprises in developing energy-saving & emission reduction targets and programs, and provide trainings on response to climate change, energy conservation and emission reduction, in order to improve enterprise energy efficiency , reduce operating costs, increase the additional benefits of emissions reductions, and avoid risks of non-compliance.
  • Resource sustainability management: Through analysis of and insights into enterprise realities, we help clients obtain a thorough and comprehensive understanding of the natural resource consumption (such as water) and environmental impacts (such as wastes and emissions) of their enterprises and products, and translate it into actionable cost savings and environmental load transfer, in order to reduce costs, create added value in products, and improve brand image for enterprises.

Conflict Minerals

  • Compliance advisory: Through analysis of domestic and foreign regulatory requirements and leveraging relevant guides and tools, we help clients develop conflict mineral management strategy, governance structure, management system, and supervision and reporting mechanism, identify businesses, products, and suppliers related to conflict minerals, implement conflict mineral due diligence, identify and assess risks of suppliers, and develop relevant risk management strategies.
  • Special disclosure (SD) report, conflict mineral report (CMR): According to regulatory requirements, we assists clients in the design and preparation of SD report and CMR, including determination of reporting requirements and development of a comprehensive reporting system, design of checklist for SD reports and CMR, and evaluation of whether the reports meet audit requirements and the integrity of supporting documents.
  • London Bullion Market Association (LBMA) Responsible Gold assurance: In accordance with the requirements of the LBMA Responsible Gold Guidance, we provide third-party assurance to gold refiners applying to be included in the LBMA Good Delivery List and annual assurance of Responsible Gold compliance to all LBMA accredited refiners to test the effectiveness of the operation of gold supply chain management system, and issue assurance reports and management letters.