Non-Financial Reporting and Assurance

Solutions

Non-Financial Reporting and Assurance 

Non-financial assurance is a relatively new need for businesses in the CIS that publish non-financial reports.

Stakeholders’ demand for reliable information has been growing in recent years. Our non-financial assurance services can help businesses:

  • Enhance the trust of their investors, shareholders and other stakeholders
  • Move up in sustainability ratings
  • Raise the quality of non-financial disclosures and improve sustainability
  • Engage boards and employees in sustainable business practices
  • Anticipate future regulatory requirements

Our non-financial assurance team comprises practitioners who have considerable experience with independent reviews and the most widely recognized non-financial reporting frameworks. This enables us to deliver high quality, effective reviews and provide valuable assurance insights.

  • Preparation of non-financial reports
  • Assurance of non-financial reports:
    • Sustainability reports under GRI, AA1000, and internal standards
    • GHG emission reports
  • Non-financial disclosures for ESG-oriented investors and other stakeholders:
    • Sustainability reports under GRI, AA1000, and internal standards
    • GHG emission reports
  • Interviews with owners of in-scope business processes;
  • Visits to the client’s manufacturing facilities or major business units (upon agreement)
  • Selective reviews of documents
  • Reviews of draft non-financial reports at various stages of preparation (concept, notes, figures)
  • Discussing identified errors, preparing internal reports and recommendations to TCWG
  • Issuing an independent assurance report

Deloitte’s practitioners follow international assurance standards such as the International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information and ISAE 3410, and Assurance Engagements on Greenhouse Gas (GHG) Statements. We follow strict independence standards and internal guidelines.

Contacts

Ivan Kukhnin

Ivan Kukhnin

Partner

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