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Corporate Strategy with ESG Criteria

Corporate Strategy with ESG Criteria

ESG (Environmental, Social, Governance) is a set of strategies for profound improvement in the three areas of environment, social impact and corporate governance, which many companies are beginning to undertake in the face of increasing pressure from public and regulatory opinion and from the investment and financing community.

These are transformational strategies that involve a real change in the way of doing things, generating value for the different stakeholders. The ESG strategy is the responsibility of the company's top management. Public scrutiny on the degree of companies' commitment to real change strategies will be increasing.

A strategic approach to ESG transformation, based on stakeholder needs and expectations, can bring benefits to companies in their risk management, access to capital, human resource management, innovative capacity and business sustainability in the medium and long term. At PKF Attest our multidisciplinary team works with all areas of the company to achieve common objectives and improve ESG positioning.

4 key levers

  1. Regulation
  2. Consumer - Customer
  3. Capital - Socially Responsible Investment
  4. Society


ESG areas we develop


Corporate Governance
ESG Strategy
Risk and Compliance
ESG Transparency and Reporting. GRI, SASB, EINF, CSRD.
Technology at the service of ESG (Reporting, B.I.,...)
Sustainable finance


Equality, work-life balance and human rights.
Equality, work-life balance and diversity
Human rights


Environmental management systems (ISO 14001, EMAS, etc.).
Carbon footprint, calculation and reduction and compensation plans (ISO 14064, ISO 14067, GHG Protocol).
Circular economy. Waste minimization plans and life cycle analysis.

Business Partners - supply chain

Supply chain quality and safety management systems.
Supply chain ESG traction plans.
Supply chain ESG audits or assessments

Local Community

Local and responsible sourcing policy
Development of responsible sponsorship programs
Development of social action programs
Measuring impact of contribution to the community


ESG Reference Standards

The development and promotion of ESG principles in an organization is a great challenge. To address it, it is essential to take into consideration and apply recognized frameworks to guide the initiatives to be implemented in an orderly and efficient manner. Below we identify some of the most relevant references on which PKF Attest develops its ESG advisory work.

ESG principles or policies

United Nations Global Compact - Global Compact
SDG-Sustainable Development Goals
ISO 26000 Guide
OECD Guidelines for Multinational Enterprises
UNPRI (United Nations Principles for Socially Responsible Investment)

ESG certification standards or benchmarks


ESG Reporting

Global Reporting Initiative (GRI)
Sustainability Accounting Standards Board (SASB).
Guidelines on non-financial reporting (European Commission Communication 2017/C 215 01).
Guidelines for the preparation of the management report of listed companies (CNMV).
The Integrated Reporting Council's Integrated Reporting Framework (Integrated Reporting Council).

How can we help you?

  • ESG Diagnosis

We perform an ESG diagnostic or due diligence on the company to identify ESG risks and opportunities. Based on the results, we establish a plan and concrete objectives.

  • Itinerary Planning

Once the diagnosis is completed, we create a customized itinerary that identifies the ESG objectives and projects that will help the company to improve its ESG positioning.

  • Project Management

The implementation of the itinerary requires sufficient monitoring and follow-up to ensure that the projects are progressing as planned, achieving the expected objectives.

  • Project execution

Based on the main ESG standards and benchmarks, we analyze the situation of each company, define the necessary projects and help execute them.