01
ESG readiness & gap assessment
Review current practices, policies, available data and stakeholder requirements. Establish a baseline, identify material gaps and distinguish regulatory obligations from voluntary reporting or customer expectations.
UAE advisory / ESG
ESG & Sustainability Consulting in the UAE
Practical ESG strategy, materiality, sustainability reporting and climate-risk integration for UAE businesses using GRI and IFRS S1/S2 reference frameworks.
Discuss your esg prioritiesThe business case
Build sustainability into business decisions
Environmental, social and governance factors influence resilience, access to capital, customer expectations and long-term value. Meaningful ESG work starts by understanding the business and its stakeholders—not by producing a report before the organisation knows what it needs to measure.
We help UAE businesses identify material topics, establish oversight, develop a credible roadmap and strengthen the data needed for sustainability disclosures. Our focus is on practical priorities, accountable owners and evidence-based communication rather than unsupported claims.
Whether the starting point is a customer questionnaire, lender request, board discussion or reporting requirement, we connect ESG with strategy, governance and enterprise risk. The work is adapted to the entity’s sector, size, resources and applicable reporting expectations.
Scope of advisory
Our esg services
02
Materiality & stakeholder engagement
Map stakeholders and relevant ESG topics, conduct structured engagement and prioritise impacts, risks and opportunities. Select the materiality approach appropriate to the intended reporting framework.
03
ESG strategy & implementation roadmap
Translate priorities into objectives, initiatives, accountable owners and measurable indicators. Align the roadmap with business strategy and relevant UAE sustainability priorities without making unsupported net-zero claims.
04
Sustainability reporting support
Support report planning, data collection and disclosures using GRI or IFRS S1/S2 as appropriate. Develop evidence trails, identify gaps and improve consistency across narrative disclosures and reported metrics.
05
Climate risk & ERM integration
Identify physical and transition risks, assess their relevance to the business and integrate them into risk registers and oversight. Support proportionate scenario discussions and climate-related disclosure readiness.
06
ESG governance & data controls
Define board oversight, management responsibilities, policy ownership and reporting schedules. Establish metric definitions, collection templates and review controls so sustainability information is traceable and usable.
Framework into practice
Different standards, distinct perspectives
The right reporting approach depends on the audience and the entity’s obligations. GRI focuses on an organisation’s impacts on the economy, environment and people. IFRS S1 and S2 focus on sustainability-related risks and opportunities that could affect the entity’s prospects, with S2 addressing climate-related disclosures.
01
Environmental
Energy, emissions, water, waste and resource use; physical and transition climate exposures.
02
Social
Workforce wellbeing, health and safety, diversity, responsible supply chains and community impacts.
03
Governance
Ethical conduct, accountability, sustainability oversight and reliable disclosure controls.
04
Reporting & evidence
Material topics, consistent metrics, documented sources and balanced disclosure of progress and gaps.
Local context
Adapted to UAE entities
The UAE’s Net Zero by 2050 strategic initiative provides an important national context. Company-level commitments need their own boundaries, baseline, action plan and evidence; national ambitions do not automatically establish an individual business’s performance.
Sustainability reporting requirements and exchange guidance vary by entity and listing status. We consider relevant SCA, ADX and DFM expectations where applicable, as well as sector, lender, investor and customer requirements. We do not assume every UAE business must report under IFRS S1/S2.
We help distinguish impact materiality from sustainability-related financial materiality and select a suitable reporting basis. Specialist emissions verification or independent assurance, where required, is a separate activity and is not implied by report-preparation support.
Tangible outputs
What an engagement can deliver
- ESG readiness assessment and reporting gap analysis
- Stakeholder map and materiality assessment
- ESG strategy, objectives and implementation roadmap
- Metric register, data templates and evidence checklist
- Sustainability report outline and disclosure support
- Climate-risk inputs and ESG governance responsibilities
Final deliverables are agreed for your entity’s needs and engagement scope.
From enquiry to execution
A structured, collaborative engagement
- 1
Discover
Understand your entity, objectives, concerns and existing documentation.
- 2
Assess
Review the current position and agree priorities, scope and deliverables.
- 3
Design
Develop tailored frameworks and practical tools with your team.
- 4
Implement
Support adoption, assign responsibilities and build internal capability.
- 5
Review
Evaluate progress and refine the approach as needs evolve.
Common questions
ESG advisory, clarified
Is ESG reporting mandatory for every UAE business?
No single reporting obligation applies identically to all UAE businesses. Requirements depend on legal form, listing status, sector and regulator. Voluntary reporting may also respond to customer, lender or investor expectations. We establish the applicable basis at the start.
How do GRI and IFRS S1/S2 differ?
GRI focuses on significant impacts on the economy, environment and people. IFRS S1/S2 focus on sustainability-related financial information relevant to primary users of general-purpose financial reports. Organisations may use both perspectives, but should not treat them as interchangeable.
Can we start without a sustainability team?
Yes. A proportionate first phase can identify priorities, assign responsibilities to existing functions and establish a small set of reliable measures. More detailed reporting can follow as data quality and internal capability improve.
Does report preparation include independent assurance?
No. Reporting advisory helps prepare and organise disclosures. Independent assurance or technical verification requires a separately scoped engagement with an appropriate provider and suitable independence arrangements.
Principal-led, framework-driven advice
Led by CS Bilu Balakrishnan, Founder & Principal Consultant, with over 20 years of governance, risk and ESG experience. Professional credentials include FCS, Registered Independent Director (IICA), Certified CSR Professional (ICSI) and the COSO ERM Certificate of Applied Competence.
Discuss your esg priorities
Start with a confidential discussion about your entity, current challenges and the outcomes you want to achieve.
Request a consultation