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Materiality assessment and stakeholder engagement:


  • 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)


Integration in internal audit plans:


  • Evaluate, support and integrate ESG into internal audit plans


Data and process management and controls:


  • 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)​


Disclosure preparation and/or review:


  • Roadmap for enhanced data management and disclosure avenues (prep)
  • ESG disclosure framework evaluation, selection and support in implementation
  • Support in measurement and application of methodologies for subject matter calculations
  • 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
  • Regulatory and investor relations disclosure advisory (review)


Gap assessment:


  • 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:


  • Technical advice on complex ESG matters and related transactions


Assurance readiness:


  • 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)*:


  • 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


Governance:


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


  • 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


Disclosure strategy:


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


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Get in Touch

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Brian Ho Chi Kuen

Sustainability & Emerging Assurance Leader, Southeast Asia

Josette Soh

Sustainability & Emerging Assurance Partner, Southeast Asia

Ong Lu-Ann

Sustainability Communications Leader Deloitte Singapore

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