Sustainability Reporting & ESG Advisory
ESG governance frameworks, IFRS Sustainability Standards implementation, climate risk integration, and investor-grade disclosure readiness.
Overview
What this practice does
Independent advisory expertise in sustainability, climate risk, sustainable finance, and environmental & social (E&S) risk management for corporates, financial institutions, investors, and governments.
Regulated entities · Govts
- IFRS S1/S2
- TCFD
- IPSAS SRS
- Climate risk
Credentials
- FSA Credential holders (IFRS Foundation)
- GRI Certified Sustainability Professionals
- GHG Protocol corporate and Scope 3 training
- ISSB and IPSASB standards specialists
Standards finder
Which sustainability standards apply to you?
Answer three questions for an indicative list of the frameworks to look at. It is a starting point for a conversation, not legal advice.
Frameworks to look at
Choose an answer to each question to see the list.
- GHG Protocol inventoryThe basis of almost every climate disclosure: Scope 1, 2 and usually Scope 3.
- UAE climate law GHG reportingFederal Decree-Law No. 11 of 2024 requires public and private entities to measure and report emissions.
- SCA, ADX and DFM sustainability reportingListed companies in the UAE publish sustainability reports under SCA and exchange guidance.
- GCC exchange ESG guidanceSaudi Exchange, Boursa Kuwait, Qatar Stock Exchange and others publish ESG disclosure guidance.
- IFRS S1 and IFRS S2The ISSB baseline, being adopted by a growing number of jurisdictions and expected by investors.
- ESRS under the CSRDEU sustainability reporting for groups above the CSRD thresholds, as amended by the 2025 Omnibus.
- ESRS under the CSRD (non-EU groups)Non-EU groups with large EU operations or EU-listed securities can come into scope.
- UK Sustainability Reporting StandardsThe UK’s ISSB-based standards for listed and large companies.
- IPSASB SRS 1 climate-related disclosuresThe public sector climate disclosure standard, built on IFRS S2.
- Green PFM and climate budget taggingClimate in budgeting, procurement and public investment.
- Customer Scope 3 and CDP supplier requestsLarge customers ask suppliers for emissions data to complete their own Scope 3 reporting.
- PCAF financed emissionsBanks, insurers and funds measure the emissions they finance and insure.
- GRI StandardsWidely used for reporting impacts to a broad set of stakeholders, alongside ISSB.
Indicative only. Obligations depend on thresholds, listing venue, transition dates and local adoption decisions. Speak to us before relying on it.
Approach
Core capabilities
TRANSFORMATION
Sustainability Strategy & Governance
- Materiality and double materiality assessments
- ESG baseline and maturity assessments
- Strategy, roadmap development, and KPI setting
- ESG policy and governance framework design
RISK & OPPORTUNITY
Climate Risk Management & Transition Planning
- Physical and transition risk assessments
- Climate scenario analysis and stress testing
- Decarbonization pathways and net-zero strategies
- Transition planning and climate-related target setting
CAPITAL MOBILIZATION
Sustainable Finance & Responsible Investment
- Sustainable and climate finance strategies
- Responsible investment policies and ESG integration
- GSS Bond Frameworks and Sustainability-Linked Loans
- Taxonomy alignment and use-of-proceeds frameworks
DISCLOSURE
Sustainability Reporting & ESG Disclosures
- Readiness assessments and disclosure gap analyses
- IFRS Sustainability Standards (S1 & S2), GRI, ESRS, TCFD
- ESG data governance and reporting process design
- Internal controls and assurance preparedness
DUE DILIGENCE
ESG Risk Management & Portfolio Assessment
- Integration of ESG into credit and investment decisions
- ESG due diligence and environmental & social assessments
- Portfolio screening, benchmarking, and risk monitoring
- Sustainability impact measurement
INSTITUTIONAL
ESG & Climate Solutions for Financial Institutions
- Governance structures and risk management approaches
- Portfolio assessments and alignment strategies
- Regulatory preparedness and implementation support
- Capacity building across credit, risk, and management
Approach
Reporting standards and frameworks
ISSB
IFRS S1 and IFRS S2 adoption
- Readiness and gap assessment against IFRS S1 and S2
- Materiality of sustainability-related risks and opportunities
- Connected financial and sustainability disclosures
- Transition reliefs and phased adoption planning
EU
ESRS and CSRD for EU-linked groups
- Scoping under the CSRD, including the 2025 Omnibus changes
- Double materiality assessment to ESRS 1
- ESRS datapoint mapping and gap analysis
- Interoperability with IFRS S1 and S2
GRI
GRI impact reporting
- GRI Universal and Sector Standards reporting
- Content index and reference tables
- Impact materiality and stakeholder engagement
- Combining GRI with ISSB-based reporting
UAE · GCC
UAE and GCC disclosure requirements
- GHG measurement and reporting under the UAE climate law (Federal Decree-Law No. 11 of 2024)
- Sustainability reporting for listed companies under SCA, ADX and DFM guidance
- Saudi Exchange and Tadawul ESG guidance for regional groups
- Reporting calendars across GCC jurisdictions
IPSASB
Climate disclosures for public sector entities
- Readiness for the IPSASB climate-related disclosures standard (SRS 1)
- Climate risk in government financial statements
- Linking climate disclosures to IPSAS accrual reporting
- Capacity building for ministries and SOEs
SASB · TCFD
Industry metrics and legacy frameworks
- SASB industry-based metrics within IFRS S1
- Moving from TCFD reporting to IFRS S2
- Mapping legacy disclosures to current standards
Approach
Carbon and climate
GHG
Greenhouse gas inventories
- Scope 1 and 2 inventories under the GHG Protocol
- Scope 3 screening and category-by-category calculation
- Emission factor selection and data quality scoring
- Base year setting and recalculation policies
TARGETS
Net zero and science-based targets
- Target setting aligned with SBTi criteria
- Net zero roadmaps, including UAE Net Zero 2050
- Decarbonisation levers and abatement cost curves
- Interim targets and progress tracking
TRANSITION
Transition plans
- Transition plan design using TPT disclosure guidance
- Transition plan disclosures under IFRS S2
- Capital allocation and financial planning links
- Board oversight and accountability
SCENARIOS
Climate scenario analysis
- Physical and transition risk assessment
- Scenario selection, including NGFS scenarios
- Financial impact quantification
- Resilience disclosures for IFRS S2
SYSTEMS
Carbon accounting systems
- Carbon accounting platform selection
- Activity data collection and automation
- Integration with ERP and finance close
- Audit trails for emissions data
MARKETS
Carbon credits and markets
- Accounting for carbon credits and allowances
- Voluntary carbon market due diligence
- Article 6 and compliance market considerations
- Offsetting claims and disclosure
Approach
Assurance and controls
ASSURANCE
Assurance readiness
- Readiness for limited and reasonable assurance
- ISSA 5000 and ISAE 3000 / 3410 requirements
- Evidence files and assurance-provider liaison
- Remediation of assurance findings
CONTROLS
Internal controls over sustainability reporting
- Control design for sustainability data
- Process narratives and risk-control matrices
- Review and sign-off workflows
- Alignment with financial reporting controls
DATA
ESG data governance
- Data lineage from source to disclosure
- KPI definitions and methodology documents
- Data ownership and accountability
- Data platforms and dashboards
Approach
Sustainable finance
BONDS · SUKUK
Green and sustainability bonds and sukuk
- Framework design under ICMA principles
- Green sukuk structuring support
- Use-of-proceeds tracking and allocation reporting
- Impact reporting and second-party opinion readiness
TAXONOMY
Taxonomy alignment
- EU Taxonomy eligibility and alignment assessment
- Emerging GCC and national taxonomies
- Green asset ratio and KPI calculation
LOANS
Sustainability-linked finance
- KPI selection and target calibration
- Sustainability performance target reporting
- Verification readiness
RATINGS
ESG ratings and investor requests
- CDP climate and water responses
- ESG ratings questionnaire support
- Investor ESG due diligence questionnaires
Approach
Nature, social and value chain
MATERIALITY
Double materiality assessment
- Impact and financial materiality analysis
- Stakeholder engagement and evidence
- Materiality matrix and documentation for assurance
NATURE
Nature-related disclosures
- TNFD LEAP approach
- Nature-related dependencies and impacts
- Water and biodiversity metrics
SOCIAL
Human rights and supply chain due diligence
- Supplier ESG assessment programmes
- Human rights due diligence
- Responsible sourcing policies
DEALS
ESG due diligence in transactions
- ESG due diligence for acquisitions and investments
- Post-deal ESG integration
- Portfolio ESG monitoring for funds
Approach
Public sector sustainability
GREEN PFM
Green public financial management
- Climate budget tagging
- Green public procurement
- Climate-responsive public investment management
SOVEREIGN
Sovereign sustainable finance
- Sovereign green, social and sustainability bond frameworks
- Allocation and impact reporting for governments
- Development partner reporting
SRS 1
Climate reporting for governments and SOEs
- IPSASB SRS 1 readiness
- Whole-of-government climate data
- Training for finance and sustainability teams
Focus areas
Where we go deep
IFRS S1 and IFRS S2
Adopting the ISSB standards: from readiness assessment to a first set of connected sustainability and climate disclosures.
Read more →GHG emissions and Scope 3
Inventories that stand up to assurance: Scope 1, 2 and 3 calculated under the GHG Protocol, with documented methods and data quality.
Read more →UAE climate law reporting
Meeting the GHG measurement and reporting obligations introduced by Federal Decree-Law No. 11 of 2024 on reducing the effects of climate change.
Read more →Transition plans
Credible, financed transition plans and the disclosures IFRS S2 and investors now expect.
Read more →Assurance readiness
Preparing sustainability information for limited and then reasonable assurance.
Read more →Double materiality
A documented materiality assessment covering impacts on people and planet and financial effects on the business.
Read more →Green bonds and sukuk
Frameworks, allocation tracking and impact reporting for green, social and sustainability issuances.
Read more →Public sector climate disclosure
Climate reporting for ministries, governments and SOEs, linked to accrual accounting and public financial management.
Read more →
Need sustainability reporting that holds up?
We combine standards knowledge with practical implementation, so your disclosures stand up to scrutiny from investors, lenders and regulators.
Speak with an adviser