Environmental, Social, and Governance Services

Deliver comprehensive ESG assurance to your key stakeholders with precise, reliable reporting —with engagements tailored to your defined key performance indicators (KPIs). Independent third-party attestation engagements and reviews can report on key ESG outcomes such as greenhouse gas emissions, sourced materials and commodities, green bond allocations, employment practices and human resources, board performance, microlending, equitable financial and economic programs, and more.

Independent assurance services help:

• Solidify stakeholder confidence in the accuracy and reliability of your ESG reporting
• Evaluate internal controls surrounding your data collection and reporting process
• Meet external and supply chain reporting requirements
• Identify process improvements and provide guidance on your reporting relative to industry competitors and peers

Set the tone for your organization by implementing or updating governance practices that can help secure the confidence of your staff and stakeholders—and position your organization to respond to unexpected challenges and opportunities.

We work with boards, commissions, and committees to:

• Assess board and committee effectiveness
• Educate and train on effective governance, collaboration, and decision-making
• Develop frameworks for decision-making and prioritization
• Develop self-evaluation tools
• Evaluate relationships between boards and executives

Improving your environmental footprint or diversifying your workforce can help meet sustainability or cultural goals and also provide opportunities to boost your cash flow and reduce tax liabilities.

Assess tax opportunities as you evolve your practices or pursue claims for existing ones. Notable options include:

• Incentives for Energy-Efficient Buildings. Claim a tax deduction up to $5.00 per square foot for the construction or renovation of commercial buildings and residential rental properties four stories or more with IRC Section 179D. Claim a tax credit up to $5,000 per unit for the new construction or renovation of multifamily and single-single residences with the IRC Section 45L.
• Research and Development (R&D) Tax Credits. Refund up to 10% of annual R&D costs when you design, develop, or improve your products, processes, techniques, formulas, or software to enhance your environmental practices.
• Federal and State Hiring Credits. Earn credits for nearly $10,000 per employee based on eligible individuals when you support and hire statistically disadvantaged professionals from differing backgrounds.
• Transferable Tax Credits. Reduce federal and state tax burdens while also supporting ESG causes—with transfer prices ranging from $0.70 to $1.18 per dollar of credit purchased.
• Low Income Housing Tax Credit (LIHTC). Reduce your income tax when you invest in affordable rental housing, with opportunities equal to 4% or 9% of construction costs.

Identify any potential savings opportunities your business may overlook and navigate the complex claims process with guidance from our professionals.

Unleash the full benefits of ESG, stay ahead of regulations, and outpace the competition by developing an effective long-term vision to help guide strategic decisions and allocate capital and resources to achieve your ESG goals. It’s likely your organization is already performing ESG-related work. An ESG strategy and roadmap can integrate your initiatives with the organization’s overall strategy and operations to deliver targeted returns and increased value.

Not sure where to start? Moss Adams can help you map your environment and where you want to go. We can help you identify gaps and opportunities by conducting an ESG scan, organizational assessment, and operational efficiency study. Deepen your governance with updated policies and procedures, internal controls, or succession plans. Increase transparency with strategic planning and consolidated reporting on impactful metrics.

Your workforce can be among your most valuable assets in achieving ESG goals. Drive employee engagement and retention through equity audits and assessments, compensation benchmarking studies, and more.

Unintegrated ESG activities won’t be sustainable. Make strategic investments to help transform your organization.

Advance your ESG goals by identifying appropriate metrics and implementing dashboards that can deliver timely and relevant updates on the status and trajectory of your initiatives.

By assessing your operating environment, we create customized dashboards that are practical, accessible, and interoperable with your existing systems—so you can illuminate vital data and industry-focused KPIs that inform and guide your strategy and decision-making.

Leverage data to communicate progress with your board, staff, and other stakeholders.

Identify and understand potential opportunities and risks an acquisition, merger, or sale may pose for your company ahead of a transaction.

Verify an acquired organization aligns with your ESG goals and culture, or identify areas that need attention to maintain your progress, by assessing potential corporate governance and financial reporting risks through proper due diligence and integration analysis.

Whether you’re calculating your greenhouse gas (GHG) emissions for the first time, looking to enhance your initial calculations, or setting reduction targets, improve decision-making with accurate insights into your carbon footprint. Our professionals can help calculate your Scope 1, Scope 2, and Scope 3 GHG emissions in accordance with the GHG protocol, as well as conduct a reporting readiness assessment to verify your calculations are in line with best practices prior to seeking an assurance opinion.

Successfully identify and prepare for ESG disclosure reporting requirements in the ever-changing ESG regulatory landscape. From the SEC Climate Disclosure Rule to California SB-253 to California SB-261 and others, our professionals can help you gain clarity around your reporting obligations and develop a compliance plan.