Group 1 Present

ESG Reporting
Greeting!
Agenda

ESG Overview Cost and ESG and

Benefit Analysis Grant Thornton

 1 ESG Overview

ESG Overview
ESG
Environment, Social, Governance

ESG Overview
E S G

ESG Overview
E S G

ESG Overview
E S G

ESG Overview
 EHS

Evolution Corporate Sustainability

of ESG CSR

ESG

ESG Overview

ESG Reporting
Standards & Frameworks

ESG Overview
ESG Standards

ESG Overview
ESG Framework

ESG Overview
ESG Ratings

ESG Overview
Global ESG Reporting

ESG Overview
ESG Reporting - United Kingdom

ESG Overview
ESG Reporting - Australia

ESG Overview
ESG Reporting - United States

ESG Overview
ESG Reporting Singapore

ESG Overview
ESG Reporting Singapore

ESG Overview
ESG Reporting Singapore

ESG Overview
ESG Efforts of Competitors

ESG Overview
ESG Efforts of Competitors

Investment
Omnia ESG Module
Launch of Centre
Learning Program

ESG Overview

ESG Efforts of Competitors

Investment in ESG
Change Agenda
ESG Regional Hubs
ESG Banking Centre of
Excellence in SG

ESG Overview

ESG Efforts of Competitors

ESG Maturity Model

Net Zero Center

ESG Overview

ESG Efforts of Competitors

ESG Issue Investment

Asia-Pacific Centre for
Sustainability
Excellence

ESG Overview

ASEAN-ANZ and Singapore Market

ESG Overview
Competitor’s Offering

ESG Overview
Competitor’s Offering

ESG Overview
2 Cost and Benefit
Analysis

Cost and Benefit Analysis

Sustainable Loop
ESG Benefits
Realisation

Business Willingness of Paying

Growth for ESG Service

Business
Opportunity

Cost and Benefit Analysis

ESG Reporting Benefits

ESG Reporting helps company

So
Enhance
Drive
Reduce
Many
Internal
Operating
More
Performance
Culture
Risks

Cost and Benefit Analysis

ESG Reporting Benefits
AES
Portfolio Repositioning
Disclosed the First ESG
Report Aligned with
TCFD Standard
Cost and Benefit Analysis
Tangible Benefits
Investment Attraction
Intangible Benefits
Drive Better Work Culture
Enhance Workforce Productivity
Attaining Talent

ESG Reporting Benefits

Tangible Benefits
Strategic
Enhanced Revenue and Profit
Education
Business Model
Intangible Benefits
Modification
Enhanced Customer Loyalty
Create Social Change
Enhanced Business Reputation

Cost and Benefit Analysis

 ESG Reporting Benefits

Good
vs
Not good

Cost and Benefit Analysis

ESG Reporting Costs

Cost and Benefit Analysis

3 ESG and
Grant Thornton

ESG and Grant Thornton

Relevance to Accounting Firms

ESG and Grant Thornton

Risks and Priorities

Shareholder Supply Chain

M&A Cybersecurity
Engagement Disruption

ESG Issues on Increasing

Labour Shortage
Board Priority Disclosure and
and Scrutiny
List Risks

ESG and Grant Thornton

Relevance to Financial Statements

Workforce
Government Department
Expanding Financiers
Government
Suppliers
Community
Customers
Regulators
Financiers
Workforce
Suppliers
Department
Users Customers
Regulators
Community

ESG and Grant Thornton

Materiality Assessment

ESG and Grant Thornton

Material Uncertainty

ESG and Grant Thornton

Inventory

ESG and Grant Thornton

Net Zero

ESG and Grant Thornton

Net Zero

ESG and Grant Thornton

Types of Businesses

ESG and Grant Thornton

Types of Businesses

ESG and Grant Thornton

Materiality Assessment

ESG and Grant Thornton

Service Line

Advisory Assurance Tax

ESG and Grant Thornton

Potential Opportunity

Technology
Financial Service
Transportation
Government

ESG and Grant Thornton

Potential Opportunity

Technology
Financial Service
Transportation
Government

ESG and Grant Thornton

Potential Opportunity

Technology
Financial Service
Transportation
Government

ESG and Grant Thornton

Potential Opportunity

Technology
Financial Service
Transportation
Government

ESG and Grant Thornton

Potential Opportunity

Technology
Financial Service
Transportation
Government

ESG and Grant Thornton

Agenda
Agenda

Cost and
Benefit
Analysis
ESG
Overview