How we work
Review methodology
A fixed sequence for ESG finance disclosure reviews — from intake to board-ready findings.
Why a fixed sequence
Disclosure calendars leave little room for improvisation. Our methodology keeps every ESG finance disclosure review comparable across clients while still allowing pack-specific depth on climate tables or covenant language.
Intake & independence check
We confirm the document set, owners, freeze date, and that we are not also drafting the pack. Conflicts are disclosed in the engagement letter.
Claim & materiality inventory
Every quantitative ESG claim and every finance-linked narrative sentence is logged. Materiality follows your stated framework and Hong Kong listing expectations you nominate.
Finance-link sample testing
Selected metrics are traced to workbooks, consolidation boundaries, and, where relevant, financial statement captions or covenant schedules.
Findings ranking
Issues are graded high, medium, or low with page references. High findings are those that could mislead a reader of the finance pack or contradict another published figure.
Walkthrough & board note
We walk owners through the issues log, then deliver a short note suitable for audit committee circulation alongside the final memo.
Working papers you keep
On request, clients receive the claim inventory and issues log (without our internal review notes). The findings memo is always yours to retain.
What this is not
This methodology does not produce an assurance opinion. If you need formal assurance, we can coordinate timing with your assurance provider but we stay on the review side of the wall.
Start an engagement
When your draft is close enough to review, browse engagements or request a scoping call.