ESG, climate disclosure and GHG accounting services
Answer the regulator, the customer and the investor.
SECP’s deadlines, a customer’s emissions request, an investor questionnaire or California’s SB 253: each one asks for numbers you can stand behind. We help companies in Pakistan and the United States produce those numbers, and the report that goes around them.
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ESG reporting
The situation: You need a first sustainability report, or your current one is long on narrative and short on evidence.
What we do
We find the issues that matter most to your business and your stakeholders, then report on them under the GRI Standards, with evidence behind every figure.
What you get
a materiality assessment, with a summary of stakeholder input;
a report draft and GRI content index (a table showing where each disclosure sits in your report);
data templates and an evidence file for each reported figure;
The situation: Your SECP phase has started or is coming, or your investors want IFRS S1 and S2. Your board will approve the report and, in Pakistan, your auditors will assure it from year two.
What we do
We assess where you stand, plan the work with owners and dates, and draft the disclosures on governance, strategy, risk management, and metrics and targets, connected to your financial statements.
What you get
a gap assessment against IFRS S1 and S2, with a prioritized plan, owners and timeline;
disclosure drafts: governance, strategy, risk management, and metrics and targets;
a mapping of an existing TCFD-based report to IFRS S2;
The situation: A customer, a lender, a regulator or your own board has asked for your emissions, and the numbers have to stand up to an auditor’s or an assurance provider’s questions.
What we do
We set clear boundaries, gather activity data, apply documented emission factors and build a calculation trail anyone can follow. For banks and investors, we measure financed emissions under PCAF.
What you get
a Scope 1 and 2 inventory, and Scope 3 where it matters, under the GHG Protocol;
country-specific emission factors, each one documented;
a calculation workbook and a methodology note;
financed emissions for banks and investors, using PCAF.
The situation: IFRS S2 asks how resilient your strategy is to climate change, and your lenders and investors are asking the same question.
What we do
We screen physical and transition risks across your assets, operations or loan book, test your strategy against different climate futures, and turn the results into decisions and disclosures.
What you get
physical and transition risk screening across assets, operations and lending;
scenario analysis that tests your strategy against different climate futures;
SECP is phasing in IFRS S1 and S2 for listed companies by size. The largest report for periods beginning on or after July 1, 2025, and all listed companies, with certain non-listed public-interest companies, from July 1, 2027. We help you confirm your phase, close the gaps and plan your first report back from its deadline.
July 1, 2025 · Phase I
Larger listed companies meeting any two of: turnover above Rs 25 billion in each of the last two financial years; more than 1,000 permanent and contractual employees; total assets above Rs 12.5 billion.
July 1, 2026 · Phase II
Listed companies meeting any two of: turnover above Rs 12.5 billion in each of the last two financial years; more than 500 permanent and contractual employees; total assets above Rs 6.25 billion.
July 1, 2027 · Phase III
All other listed companies, and non-listed public-interest companies licensed or registered with SECP.
Year one: the report can be published separately, within nine months of your financial year-end. After that, it sits in the annual report, after the directors’ report, approved by the board in the same way as the financial statements.
Year two: Scope 3 emissions, and assurance by your auditors. The systems you build in year one need to hold up to review.
What it means for your first deadline
Your phase
June 30 year-end
December 31 year-end
Phase I
First report covers the year to June 30, 2026; due by March 31, 2027
Covers the year to December 31, 2026; due by September 30, 2027
Phase II
Covers the year to June 30, 2027; due by March 31, 2028
Covers the year to December 31, 2027; due by September 30, 2028
Phase III
Covers the year to June 30, 2028; due by March 31, 2029
Covers the year to December 31, 2028; due by September 30, 2029
Phase I
June 30 year-end: first report covers the year to June 30, 2026; due by March 31, 2027.
December 31 year-end: covers the year to December 31, 2026; due by September 30, 2027.
Phase II
June 30 year-end: covers the year to June 30, 2027; due by March 31, 2028.
December 31 year-end: covers the year to December 31, 2027; due by September 30, 2028.
Phase III
June 30 year-end: covers the year to June 30, 2028; due by March 31, 2029.
December 31 year-end: covers the year to December 31, 2028; due by September 30, 2029.
In the United States, sustainability reporting is driven by investors, lenders, customers and California’s climate law. We help you answer each of them with data that holds up.
California: companies formed in the US, including US subsidiaries of foreign groups, with more than $1 billion in annual revenue that do business in California must report their Scope 1 and 2 emissions each year under SB 253.
The first reports were due on November 10, 2026.
The law also requires independent assurance of these figures, rising from limited to reasonable assurance by 2030.
On November 9, 2026 a federal appeals court let this reporting go ahead. It ruled that the Scope 3 requirement, and SB 261’s climate-risk reports, should be blocked while the case continues.
In the first year, it can be published separately, within nine months of your financial year-end. For a June 30 year-end in Phase I, that means March 31, 2027. After the first year, it sits in the annual report, after the directors’ report, and the board approves it in the same way as the financial statements.
Two things: Scope 3 emissions, and assurance on the reporting by your company’s auditors, under International Standards on Auditing and in a format SECP notifies.
Does California’s climate law apply to my company?
Who it covers: SB 253 applies to companies formed in the US, including US subsidiaries of foreign groups, with more than $1 billion in total annual revenue in the prior fiscal year, that do business in California. CARB’s regulation sets what counts as doing business in California.
What they report: their Scope 1 and 2 emissions each year. The first reports were due on November 10, 2026. Independent assurance rises from limited to reasonable assurance by 2030.
The courts: on November 9, 2026 a federal appeals court let this reporting go ahead. It ruled that two parts should be blocked while the case continues: the Scope 3 requirement, due to start in 2027, and SB 261’s climate-risk reports for companies with more than $500 million in revenue.
Check the current position before you rely on this.
US Court of Appeals for the Ninth Circuit, Chamber of Commerce v. Sanchez, November 9, 2026.
As of November 10, 2026. General information, not legal advice. We are not a law firm.
Do the SEC’s climate disclosure rules apply?
The SEC’s 2024 climate disclosure rules have been on hold since April 2024 and never took effect. In May 2026 the SEC proposed to rescind them; that proposal is not yet final. Check the current position before you rely on this.
As of November 10, 2026. General information, not legal advice. We are not a law firm.
A customer has asked for our emissions. Where do we start?
With a Scope 1 and 2 inventory under the GHG Protocol, and the evidence behind each figure. Then we add the Scope 3 categories your customer cares about most.
Should we use SASB or IFRS S1 and S2?
If your investors ask for SASB metrics, start there: they are industry-based. The IFRS Foundation took over the SASB Standards in August 2022, and the ISSB now maintains them. IFRS S2’s own industry guidance is built on the SASB Standards, so SASB work carries over into IFRS S2 reporting.
We already report under GRI. Do we still need IFRS S1 and S2?
They answer different questions.
GRI covers your impacts on the economy, the environment and people.
IFRS S1 and S2 cover the sustainability-related risks and opportunities that matter to investors and lenders.
You can use both: some of the same information counts toward both, and in May 2026 GRI and the IFRS Foundation published a joint statement on using them together.
A short data request: energy and fuel use, sites and operations, and your existing reports and policies. We tell you exactly what we need and why, and we work with what you already have.
How do you work with our auditors?
We work on the preparer side, for your management. We document every figure, factor and assumption so your auditors can follow the trail. Assurance itself stays with your auditors.
Have a deadline or a request in front of you?
Tell us what you need to report, for whom and by when. We will tell you plainly what it takes.
