Deloitte Tohmatsu Sustainability helps clients to enhance their credibility by providing independent and well-supported valuation services.

Accredited Sectoral scopes (Validation/Verification)

Deloitte Tohmatsu Sustainability is currently accredited by the CDM Executive Board for audit function for the following sectoral scopes:


List of DOEs


Appeals and Complaints

Deloitte Tohmatsu Sustainability opens for appeals and complaints from stakeholders of CDM projects. 

Please refer to Deloitte Tohmatsu Sustainability

 ""Regulations for CDM Concerning Handling of Complaints, Appeals, and Conflicts"" for its procedure.  With regard to the appeals and complaints, please contact us at the following address.


CDM Audit Manual

This Manual provides the framework and direction of the Validation and Verification Services of a CDM project (“Audit Service(s)”).  

This Manual expressly specifies the provisions that the personnel responsible for Audit Service must abide by, and clarifies its relationship with the other regulations and documents that should be abided by for Audit Service.


Provisions for CDM Audit System

The purpose of this provision (guidebook) is to provide a clear overview of the CDM Audit System of Deloitte Tohmatsu Sustainability (hereinafter referred to as “this company”) and to present it to clients. 



We, Deloitte Tohmatsu Sustainability, considers that our ultimate mission is to play an active role in cultivating the sound growth of corporations/groups and contribute to the sustainable development of society through ourAudit Service. In order to accomplish this goal, it is essential to manage the organization and operate the Quality Management Systems that can ensure fairness and independence for all parties that wish to use ourAudit Service, regardless of the industry category or type and size of their business. Operating our business according to the following policies will enable us to fulfill our mission of providing assured audit services.


Project List

Deloitte Tohmatsu Sustainability has been implementing large number of CDM validation/verification projects in some asian countries. The following projects are completed (registered or issued into UNFCCC CDM EB) and on-going CDM project list.


Please contact us,   


 Fax : +81-3-4334-8140

 Att. GHG Team, Deloitte Tohmatsu Sustainability