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Sustainability and KPI Services

Sustainability and other non-financial reporting and assurance

To meet stakeholders’ growing need for information, companies are increasingly disclosing non-financial key performance indicators (KPIs) such as sustainability—i.e., environmental, social, and governance (ESG); and more. Our services help companies go beyond traditional financial reporting to deliver a more holistic view of corporate performance.

A closer look at non-financial performance disclosure

Companies are now operating in a hyper-transparent world where environmental or social vulnerabilities can surface rapidly—and directly impact corporate performance. Against this backdrop, transparency can be a tool to promote resilience and adaptability when a disruptive environmental or social event occurs.

We help our clients embrace transparency and deliver the information stakeholders need to make decisions. We offer comprehensive enterprise risk, strategy, and disclosure services—from risk assessment through assurance—and proven solutions for specific KPIs, such as climate risk and scenario planning; environmental, health, and safety (EHS); and sustainable supply chain.

Wherever you are on the sustainability spectrum, we can tailor our approach to help you prioritize, integrate, and deliver the non-financial insight that promotes stakeholder trust and value.

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GRI certified training courses

As a certified training partner by the Global Reporting Initiative (GRI), Deloitte offers certified training courses in the United States. This program focuses on the GRI Standards that were released in October 2016.

Learn more about the two-day GRI certified training course we offer to help participants understand and manage the GRI sustainability reporting process.

Sustainability Accounting Standards Board (SASB) codifies standards.

The SASB released its codified standards in November 2018.

These standards:

  • Serve as a foundation for reporting the non-financial information investors are increasingly looking for, in addition to financial information, when making investment decisions
  • Are specific to 79 industries across 11 sectors—reflecting that each industry is affected by ESG issues differently
  • Are applicable internationally and align with other existing reporting frameworks and standards, such as the Task Force on Climate-Related Financial Disclosure, Integrated Reporting, GRI, and CDP (formerly the Carbon Disclosure Project)

Companies should consider what non-financial information they report and whether it meets investor needs. We encourage companies to review the SASB standards for their applicable sector and industry to understand where they may not be reporting relevant non-financial information and contact us with questions.

To learn more about the SASB Standards, contact us at sustainabilityreporting@deloitte.com or visit www.sasb.org.

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The services and experience described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that apply to audit clients (including affiliates) of Deloitte & Touche, we may be unable to provide certain services based on individual facts and circumstances.

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Kristen Sullivan

Kristen Sullivan

Partner | Audit & Assurance

Kristen is an Audit & Assurance partner serving as the Sustainability and KPI services leader in Deloitte & Touche LLP. Kristen also serves as the Deloitte Touche Tohmatsu Limited (DTTL) Americas Regi... More

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