Environmental, Social & Governance (ESG) Assurance services

Confront the sustainability challenge and communicate results responsibly, with confidence

The changing risk and regulatory landscape, and evolving stakeholder expectations put ESG performances and impacts as the crucial and integral part of business operations. It could be driven by compliance requirements, risk and opportunities or other business incentives, but wherever your organisation is on the sustainability maturity journey, Deloitte has the experience and expertise to journey with you.

Sustainability Strategy & Roadmap Development

Disclosure strategy (ARA):

  • Evaluate, support and integrate ESG into corporate reporting requirements and strategies
  • Definition of ESG objectives (strategy)
  • Target and metric setting for priority ESG topics (strategy)
  • Strategic integration of ESG into financial reporting advisory (strategy)

Climate and ESG Assessments and Analytics (Impact/Risk)

Materiality assessment and stakeholder engagement (ARA):

  • Identification and prioritisation of critical stakeholders following principles of leading ESG standards
  • Identification of universe of relevant ESG topics and risks to guide stakeholder engagement and ESG topic prioritisation
  • Strategically engage with critical stakeholders through various avenues; interviews, surveys, secondary research
  • Integration of prioritised ESG risks into ERM
  • Including: ESG and climate risk and opportunity assessment (including assessment of climate-related risks and opportunities from physical climate events and transition to low carbon and scenario planning)


Governance (ARA):

  • Defining ESG governance models; board and supervisory board education
  • Education to board of directors, audit committee, C-suite, business unit management, cross-functional teams

ESG Data Management & Controls

Integration in internal audit plans (AOA):

  • Evaluate, support and integrate ESG into internal audit plans

Data and process management and controls (AOA):

  • Analysis of ESG processes and disclosure control environments
  • Controls implementation
  • Advice and recommendations with focus on:
    • Design of effective control environments to improve ESG data management
    • Information quality, including information used in a control
    • Monitoring and oversight of ESG goals and KPIs
    • Technology enablement (tools and technologies to manage ESG data)​

ESG/Integrated Reporting & Regulatory Compliance

Disclosure preparation and/or review (ARA):

  • Roadmap for enhanced data management and disclosure avenues (prep)
  • ESG disclosure framework evaluation, selection and support in implementation (prep)
  • Support in measurement and application of methodologies for subject matter calculations (prep)
  • Support in development of ESG disclosure report(s) or integration in mainstream reporting in accordance with recognized climate and ESG standards and frameworks such as TCFD, GRI, SASB, Integrated Reporting (prep)
  • Regulatory and investor relations disclosure advisory (review)

Gap assessment (ARA):

  • Assessment and comparison with ESG standards, reporting frameworks, regulatory requirements (pending finalisation)
  • Assessment of existing ESG disclosures compared to requirements of recognised ESG standards and reporting frameworks (e.g. SASB, GRI, TCFD)
  • ESG ratings optimisation

Complex accounting (ARA):

  • Technical advice on complex ESG matters and related transactions

Investor Relations, Communications

  • Understand what information investors are looking for
  • Identify gaps in current communications
  • Determine the most effective channels for your organisation to communicate with the investment community
  • Collect and disclose ESG information to investors in alignment with global best practices
  • Build a narrative of your organizations’ ESG initiatives, objectives, and performance

ESG Readiness & Assurance

Assurance readiness (BA):

  • Analyse, evaluate and provide recommendations focused on ESG reporting processes, data management and controls
  • Definition of subject matter for review and evaluate suitability and availability of criteria
  • Current state assessment through process walkthroughs for performance areas, understanding systems and roles and responsibilities, policies and procedures to define consistency of data gathering, measurement and presentation.
  • Gap identification and potential areas for improvement in reporting processes and controls to prepare for external assurance

Recommendations to enable readiness for external assurance with a focus on:

  • Remediation activities to address identified gaps
  • Recommendation for ESG data management systems
  • Areas for improvement in the reporting processes and controls, governance and oversight

Limited or reasonable assurance (attestation)** (BA):

  • Limited or reasonable assurance engagement on subject matter
    * Subject matter includes select ESG metrics or ESG reports in accordance with ESG standards and frameworks ​(e.g. GRI, TCFD, SASB); green, social or other sustainability linked bond assurance; metrics, etc.​ Subject matter can include company specified measures, as long as suitability and availability criteria are satisfactory.
    * Consultation strongly encouraged to determine appropriate attestation engagement for the circumstances (local PPD)
    * Depending on the subject matter, certain assurance/attestation engagements will be  subject to our Global Sustainability Assurance Methodology

Key contacts

Giam Ei Leen

Giam Ei Leen

SEA Assurance Leader

Ei Leen is the leader of Deloitte’s Assurance Services in Southeast Asia. She is a Partner with Deloitte’s Financial Services practice based on Singapore. She has more than 22 years of experience in P... More

Brian Ho Chi Kuen

Brian Ho Chi Kuen

Climate & Sustainability Assurance Leader, APAC & SEA

Brian has more than 18 years of experience in Climate & Sustainability, ESG, Responsible Investment and Supply Chain EHSS management and 15 years of experience in managing large teams of more than 60 ... More