Guidelines, frameworks and standards often require for independent verification and oversight. Through their instruments, lenders and financial service providers ask for due diligence on procedures, processes, and implementation to guarantee that the obtainable financial benefits are based on reality. Globally standardized approaches require for a four pillar (process, people, practical, proof) implementation proof, for which we provide advisory services for the below examples:

– Supply chain transparency, Chain-of-custody, ISO 22095
– Initial baseline audits (desktop & onsite)
– ESG compliance audits (E&S, LkSG, EHS, EU CSRD DDA, ESIA, EIA, SIA)
– M&A, Financial related ESG audits, asset transfer due diligence
– Lender Technical Adviser (LTA) & Final Investment decisions (FID) due dilligence
– Environmental ESG audit, Social ESG audit, Environmental & Social ESG audit
– Environmental impact assessment (EIA), social impact assessment (SIA),
environmental and social impact assessment (ESIA)
– Methodology development, industry representative solutions
– Regulatory bodies, governmental department interactions or lobbying support

A major focus of companies implementing ESG compliance is geared towards the “E” of ESG. The environmental impact of green house gasses (GHG) based on energy sources used directly (scope 1) and indirectly (scope 2) related to the legal entity site. With scope 3 representing the entities further up- and downstream of the entity. Advisory services are provided for:

– Emissions inventory (Baseline, KPI targets, KPI improvements)
– GHG data gathering, analysis, assessment & validation (CFP, LCA, DPP)
– GHG inventories (scope 1, 2 & 3)
– Benchmarking for various GHG regulatory compliance requirements

Stakeholder engagements of entities through their supply chains, corporate governance based board requests or demands to executive management or C-suite to apply duty, care and diligence often require some level of advise, due diligence or fact checking to guarantee compliance or a risk management based approach to implementation levels for a phased in implementation to a sustainable journey of existence through your licence to produce (also in the future).

I. Review, Benchmark, Assessments, Due Diligence
Where to start, what to improve, did we overlook something, how to engage our non-legally bound supply chain actors, what responsibilities or cooperation requests to pass on? All preventative actions to stay clear of future disappointments, non compliance, non cooperation or non-engagements.
– Code of conduct
– Supply chain and data access (CoC/GHG)
– ESG GAP analysis & KPI or framework benchmarking
– Supply chain risk assessment & prioritization (ISO-31000)

II. ESG advisory
Advisory is provided for legal matters, legal compliance, and dealings across various jurisdictions. Help to define what matters and what should be dealt with to comply or become compliant with advisory on a phased-in implementation. Using risk management methodology or frameworks to support you also on ESG topics raising more recent concerns such as data governance and privacy, cyber security and AI causing concerns on IP and correctness.

– ESG reporting support or advisory (GRI, ESSR, ISSB, IFRS S1 & S2)
– ESG regulatory compliance
– Data & privacy management
– Double Materiality assessment & negative screening
– Cyber security & AI risk review
– Data governance
– Bespoke knowledge update subscription
– Corporate governance in a Chinese context
– Governance and stakeholder engagement, interviews and scope review

The complexity of dealing with ESG, CSR or sustainability related frameworks. Compliance requirements in dealing with various jurisdictions. Geopolitically impacted industries, media attention or litigation cases. Provide for many questions, unclarities, priority setting or risk assessments. To support knowledge improvement and sharing we provide various training possibilities to support your ESG journey:
– Inhouse
– Tailormade
– Webinars
– Topical classroom