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Sustainability and ESG Services

Accountability today for a sustainable tomorrow

For more than 175 years, companies have counted on Deloitte’s Audit & Assurance professionals to provide high quality professional services through changing business environments. As ESG (environmental, social, and governance) expectations reshape today’s economic landscape, let us advise you as you transform your sustainability objectives into measurable impact.

Innovative services that can work for you

Deloitte’s Audit & Assurance Sustainability and ESG Services team advises organizations on ways to make progress in ESG integration, reporting, and accountability, and transform sustainability objectives into measurable impact.

Materiality and double materiality

Materiality is the foundation for ESG strategy, risk management, and disclosure. New developments in the materiality space are changing the way in which many companies shape their ESG strategy, creating an opportunity to effectively communicate impact areas, priorities, and how you are managing them.

Deloitte’s materiality methodology and tailored set of services leverage our deep technical knowledge of Global Reporting Initiative (GRI), International Sustainability Standards Board (ISSB), Corporate Sustainability Reporting Directive (CSRD), and EU Sustainability Reporting Standards (ESRS), coupled with our understanding of your business and industry, to provide you with advice and recommendations on your ESG issues.

Our materiality services can advise you on ways to meet the expectations of stakeholders, investors, standard-setters, and regulators:

Impact materiality: Integrates GRI guidance to advise on the outward impacts of your business.
Financial materiality: Integrates ISSB guidance to advise on impacts to your enterprise value.
Double materiality: Guided by CSRD to advise on ESRS requirements for disclosure.
Materiality refresh: Guided by GRI, ISSB, or CSRD to regularly adjust for emerging prioritized impacts.

Regulatory readiness

The pace and scale of change in sustainability reporting is staggering, with a mix of voluntary and regulated reporting. Many policymakers globally have finalized or proposed regulations mandating ESG disclosures, impacting public and nonpublic companies. Companies should consider having an integrated plan to address requirements.

We advise US organizations to prepare for the increased disclosure requirements including readiness for state, federal, and global rules: CSRD, ESRS, ISSB, proposed SEC climate disclosure rules—including Taskforce on Climate-related Financial Disclosures (TCFD) and Greenhouse Gas Protocol (GHG)—Federal Supplier Rule, and California SB 253. Learn more about our insights on these evolving regulations.

Our regulatory readiness services can advise you as you assess your priorities across strategy, operations, finance, and reporting:

Gap assessment
Data, processes, and controls
Disclosure advisory services
Technology and tools
Assurance readiness
On-call ESG technical assistance

Climate services

As stakeholders continue to demand increased transparency, and the business community becomes more familiar with climate risk and opportunity, senior leaders and boards are looking to the future. Can your business withstand the impacts of a changing planet? Does your strategy effectively address climate risks and opportunities?

Through deep regulatory and policymaking insight, our team—composed of climate scientists, CPAs, GHG specialists, and industry leaders—advises organizations on the ESG metrics important to business. We have access to a global network of resources and award-winning tools and capabilities to advise organizations to:

Assess climate risks and opportunities

Physical and transition risk and exposure assessment
Scenario analysis under multiple climate scenarios and time horizons

Assess GHG inventory and carbon emissions

Scope 1 and 2 GHG inventory calculations
Scope 3 GHG relevancy and calculations

Decarbonize and set targets

Science Based Targets initiative (SBTi)
Financial impact assessment of abatement initiatives and decarbonization road map

Assurance

Talk with your Deloitte account team about opportunities to perform review- or examination-level assurance.

Our services and solutions are rooted in

Deloitte Omnia's award-winning ESG Module received top honors in Product for innovation from Enterprise Asia's 2022 International Innovation Awards (IIA). The Module was also named Digital Innovation of the Year in 2022 by the International Accounting Bulletin at The International Accounting Forum and Awards.

The Omnia ESG Module is a data-fueled platform that helps us transform environmental, social, and governance information into insights for our clients. The technology behind our award-winning ESG solution allows us to advise, evaluate, and assure with greater quality, efficiency, and perspective.

With this innovative tool, we can work together to cut through the confusion of competing standards and differing regulations to drive transparency, performance, and quality.

Experience Omnia

Climate scientist. ESG architect. Impact driver. Marla cuts through complexity, advising clients on transforming sustainability from a concept to a concrete action.

Read more about Marla

Connecting you with the leaders who can help you
create a more sustainable tomorrow

Deloitte's Audit & Assurance Sustainability and ESG Services team
is well-versed in managing and exceeding stakeholder expectations.

In today's dynamic business landscape, it has become increasingly clear that corporations are often not just participants but can be catalysts for sustainable advancement. At Deloitte & Touche LLP, we advise clients on how they can close data and technology gaps, which can allow them to improve operational efficiencies while also contributing to the reduction of environmental footprints.

Steven M. Ward, Ph.D
Audit & Assurance Managing Director
Sustainability and ESG Services

There are a confluence of factors highlighting why a sustainable tomorrow is critical to create today. It’s come much more to the heart of business strategy—accountability as a mechanism to instill and drive a credible strategy measurement practice, and ultimately, a level of transparency that can help unlock value into the future.

Kristen Sullivan
Global Audit & Assurance Sustainability and Climate Services Leader

ESG is a data-driven discipline that can empower leaders to make positive and impactful decisions. At Deloitte, we advise companies on ways that they can harness that power to create a dynamic ESG strategy that represents their corporate culture, purpose, and goals.

Evan Harvey
Audit & Assurance Managing Director
Sustainability and ESG Services

How do you really drive a consistent disciplined adherence to integrating this into the business? Governance. That’s where the equity piece shows up very prominently, because you really start to understand the intersection of E, S, and G.

Jenny Lynch
Audit & Assurance Partner
Sustainability and ESG Services

With decades of building trust through rigorous transparency, we advise clients on ways they can gain credibility with customers, stakeholders, and investors. Our robust ESG team features data scientists, technologists, and professionals with nontraditional backgrounds and experiences who bring unique insights to the equation.

Tricia Montague
Audit & Assurance Managing Director
Sustainability and ESG Services

Backed by the breadth of Deloitte’s leading capabilities across the spectrum of ESG, we are strategic advisers, advising clients to make holistic, informed decisions about their ESG strategies and investments across the organization.

Christine Robinson
Audit & Assurance Partner
Sustainability and ESG Services

Being regulatory ready is generally not just a compliance measure; it can have tangible business benefits. Early preparations for ESG reporting can unlock the path to a successful sustainability journey, and we are here to advise clients as they work through this transformative process.

Jeff Schwartz
Audit & Assurance Partner
Sustainability and ESG Services

The time to integrate ESG into investment processes and controls is now. Through a combination of insights, well-developed processes, and advanced technology, we can advise companies as they navigate their sustainability journeys.

Suzanne Smetana
Audit & Assurance Managing Director
Sustainability and ESG Services