Environmental and Climate Change Management


Environmental and Climate Change Management

Businesses usually identify three major sources of expenditure arising from environmental risks: remediation, liability payments, and compliance (legal sanctions and financial/reputational losses due to non-compliance with laws, standards and other requirements). However, preventive measures and proactive environmental management at the national and global level are just as important. Deloitte offers comprehensive support through the following services:

  • Improving energy and resource efficiency
  • Waste management
  • GHG calculation and assurance
  • Climate risk management and strategies

The anticipated reduction in demand for fossil fuels, toughening requirements of global exchanges, and the adoption of anti-dumping regulations for Russian goods—all these are real risks that organizations will be facing over the coming decade.

To comply with the Paris Agreement, regulators and investors expect companies to revisit their business models to facilitate a low carbon future. This forces businesses to respond to climate risks and assess their impact on the environment.

Climate-related services

  • Climate change management

    Climate change poses a systemic risk to the global economy, directly and indirectly affecting bottom lines. For example, climate risks can lead to changes in legislation that stipulate new GHG taxes or set requirements for disclosures and technology. These risks also threaten corporate reputations, discouraging investors and creditors from dealing with industries and companies with high carbon footprints—many have already withdrawn their investments in fossil fuels.

    Our climate-related services include:

    • Raising the climate competencies and awareness of boards, including through strategic and training sessions
    • Assisting with the preparation of climate strategies
    • Mapping climate risks and opportunities based on global climate change scenarios, with reference to your business, areas of focus, and regional footprint
    • Developing climate risk governance roadmaps
    • Preparing climate scenario analyses in accordance with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD)
    • Assisting with setting goals and metrics for climate risk management
  • Energy and environmental efficiency

    Optimized energy consumption is a key component of corporate energy policies in the manufacturing sector, and it is essential to achieving climate risk objectives. Deloitte advisory services for the manufacturing sector include assessments of energy and resource consumption and environmental impact, implementation of energy-efficient technologies and help shifting to renewable energy sources, and analysis/recommendations for improving energy and environmental governance frameworks.

  • GHG calculations

    In September 2019, Russia ratified the Paris Agreement—the largest international initiative to combat climate change—thus taking the first step towards achieving the global ambition of a low-carbon future. Organizations that want to reduce and control their carbon footprint must first start by disclosing direct and indirect (Scope 1, Scope 2 and Scope 3) GHG emissions.

    Deloitte can help you benchmark your Scope 1, 2 and 3 GHG emissions and carbon intensity against applicable local and international standards, including the guidelines of the Russian Ministry of Natural Resources and Environment (see Orders No. 300 and 330), ISO, Greenhouse Gas Protocol, etc.

  • GHG assurance

    Deloitte provides independent assurance of GHG emissions in accordance with ISAE 3410. Besides increasing stakeholders’ confidence through an assurance report, you will obtain an expert opinion on how to improve GHG measurements, including an internal calculation methodology and data collection process.

    At the final stage, we visualize results and analyze the collected emission data, which includes identifying your most carbon-intensive processes. We can also develop climate policies and strategies, devise GHG reduction recommendations (including goals and metrics), and conduct in-depth assessments of corporate emission management approaches.

    All our emission-related services are guided by the requirements and recommendations of the leading ESG ratings agencies and international initiatives such as CDP, RobecoSAM, Sustainnalytics and MSCI, which serve as key vehicles for engaging with investors. We also keep track of the best practices leveraged by various industries and industry leaders, as well as the leadership of international associations such as the International Council on Mining and Metals (ICMM), the Word Steel Association, and the World Gold Council.

  • Developing a waste management framework

    Pursuant to the latest version of Directive 2008/98/EC (Waste Framework Directive), companies seeking to design a waste management framework must be guided by the waste management hierarchy outlined in the Directive.

    This hierarchy describes the preferred methods for organizing business processes to reduce waste. A waste management framework may be considered mature if it fully meets the requirements of Russian waste management legislation and the principles established within the waste management hierarchy of the Waste Framework Directive. We can develop a comprehensive waste management framework for companies in various industries that conforms to Russian laws and global best practices.

    Our comprehensive services may involve several steps:

    • Analyzing your existing waste management processes, including inspections of temporary waste sites and equipment
    • Defining KPIs for waste management processes
    • Developing internal guidelines (policies, regulations, manuals, etc.) setting waste management goals, principles and procedures
    • Preparing training materials for waste management employees that reference your internal guidelines
    • Delivering special waste management trainings for key process owners.
  • Internal audit and compliance checks

    We perform internal audits and compliance checks of business processes and documentation against Russian environmental laws and international and corporate sustainability standards. Our consultants will analyze your internal environmental guidelines, project documentation, and environmental reporting, identifying areas for improvement and coming up with recommendations to enhance your environmental management. Please note that the above services do not provide you with environmental certification in accordance with ISO 14001 or EMAS.

  • BAT compliance checks

    We can take a look at whether your facilities, processes and environmental equipment use the best available technology (BAT). Our practitioners use the BAT concept to determine BAT reference documents (BREFs) and BAT-associated emission levels (BAT-AELs) for benchmarking against global best practices and assessing compliance with selected BREFs. Based on this assessment, we will recommend ways to upgrade your manufacturing practices to achieve the target technological, process and environmental levels.

  • Trainings on climate and environment management

    Our team of highly qualified professionals have extensive hands-on experience in handling various projects, making us perfectly suited to deliver top-quality trainings on:

    • Climate risk assessments
    • GHG measurements
    • Waste management frameworks
    • Local environmental laws and regulations
    • Internal environmental audits
    • Environmental governance

    We collaborate with experts on the environment, climate and legislation, tailoring our training programs to incorporate your business’s lingo and catering to your industry-specific needs and key business processes. All our programs include theory, business cases, and a review of unusual experiences. This will impart you with useful skills for the future. After the training, you will receive a certificate from the Deloitte Academy.


Ivan Kukhnin

Ivan Kukhnin


Ivan joined Deloitte in 2007 in London and transferred to Deloitte’s Moscow office in 2014. He currently heads the sustainability services group. Ivan has more than ten years of experience in providin... More

Maria Spiridonova

Maria Spiridonova

Senior Manager

Maria is a senior manager in the Sustainability Services group of the Risk Advisory practice at Deloitte CIS. She specializes in environmental projects. Maria has been focusing on developing and imple... More