Service Overview - Deloitte

May 2021

Win a More Sustainable World with YouSustainability Services, Deloitte

2Presentation title© 2021. For information, contact Deloitte China.

Deloitte regards sustainability management as a way to continuously improve business operation. Sustainability management is not only a management model for enterprises, but also a long-term pursuit. We use our expertise, experience and scientific methodology to help our clients move towards a more sustainable future. We offer customized services for all types of clients:

Enterprise• Listed Company• IPO Enterprise• Foreign-invested

Companies• Private Enterprise• State-owned

Enterprises

Industrial Park• Industrial

Park• Smart Park

Government• National

Ministries• Local

Government

Non-Profit Organizations• Public Welfare

Foundation• Industry

Association

Categorize Service

Sustainable Development Strategy Planning and Compliance

• Sustainable Development Goal Setting and Strategic Planning

• Deloitte Sustainable Development Strategy Planning Path

• Sustainable development management system

• Information Disclosure• Report assurance

Green Finance Innovation and Value Realization of Ecological Products

• Green Bond Assurance• Green Credit Consulting• ESG Due Diligence

• Responsible Investment Consulting

• Green insurance technical service

Climate Change • Green/Low Carbon Development Planning

• Carbon Asset Management

• Sustainable energy management

• Sustainable resource management

Health, Safety and Environment(HSE) Consulting

• HSE Management System Setting up • HSE Due Diligence

• Environment Industry Research

• Environmental Tax Consulting

Sustainable Supply Chain

• Supply Chain Compliance and Risk Management

• Establishment of Sustainable Supply Chain Management System

• ESG Due Diligence in Supply Chain

• Conflict Mineral Compliance, Reporting and Verification

Social Impact Consulting

• Social Impact Assessment• Public Welfare Organization and

Model Design

• Sustainable Activity Management System

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Win a More Sustainable World with You

Deloitte’s Sustainability Service Overview


With Deloitte's outstanding advantages, we firmly believe that we can provide customers with the most suitable high-level professional services to achieve sustainable development of customers.

•Deloitte has provided sustainable development strategy and compliance related services to many customers.•Deloitte has completed the approval, verification or WCD report auditing of about 200 CDM projects globally with its professional technical background and rich industry experience. •Deloitte has provided certification services for dozens of financial institutions, companies and enterprises issuing green bonds both domestic and abroad.•Deloitte has provided consulting, certification and other services for conflict mineral compliance for a number of enterprises

Rich Successful Experiences

•2019, Deloitte has been ranked No. 1 consulting agency in the world by Gartner for nine consecutive years •Listed by Fortune magazine on the World-Changing Companies List in 2018•2017, Deloitte has been named by ALM Intelligence as a global leader in Enterprise Risk Management (ERM) Consulting. •In 2014, Deloitte was named the No. 1 brand of sustainable development services by Verdantix, an independent research institute.

External Honors

•Clean Development Mechanism (CDM) Designated Operating Entities (DOE) Qualifications.•Observer for GBP, a qualified CBS auditing body authorized by the Climate Bond Initiative (CBI) .•Officially designated by the London Bullion Market Association (LBMA) as the only ISAE3000 certification provider in China.•Deloitte has branches in 126 countries around the world and has unique advantages in local laws and regulations, familiarity with environmental regulation and implementation of programs.

Technical Credentials

Deloitte’s Sustainability Service Advantages

•Deloitte has 175 years of history, and the membership network extends all over the world.

•Deloitte Deeply engages in all-round professional services, including auditing and assurance, management consulting, risk advisory, financial advisory, tax and legal advisory, with the strength of multi-dimensional cross-service.

•In fiscal year 2020, Deloitte global revenue reached 47.6 billion USD, ranking first among the "Big Four" for three consecutive years.

The Largest Professional Private Service Institution

•Deloitte sponsored the Global Reporting Initiative to prepare the Chinese version of GRI Standard•Deloitte launched the Sustainable Development Award, which is supported by the United Nations Development Program•Deloitte experts participated in the preparation of “Green Bond 2 ℃: Guidelines for Extending Climate Finance" led by the World Business Council for Sustainable Development (WBCSD) •Deloitte Experts Assist UNDP to develop SDG Accelerator•Deloitte's Sustainable Development Team works closely with Hong Kong's professional and institutional regulators, including the Hong Kong Stock Exchange, on various ESG issues. •Deloitte is one of the council of China Green Gold Commission

Sustainability Cooperation

•Deloitte has about 312,000 professionals worldwide in more than 150 countries and regions.•More than 900 partners and professionals in global sustainable development services.•Professional teams with diverse backgrounds, including tax, finance, environment, etc.•BIO, a research institute specializing in sustainable development

Leading Professionals

Sustainable Development Strategy Planning and Compliance ￨ Win a More Sustainable World with You


Government Advocate of Green Consumption, Green Financial Innovation and Consumption Upgrade Promotion

CBIRC Definition of Green Consumption:

Green consumption refers to the consumption behavior characterized by resources conservation and environmental protection, which is mainly manifested in encouraging thrifty, waste reduction, selecting efficient and environmental protection products and services, and reducing resource consumption and pollution emissions in the consumption process.

2016

“Guidance on Green Consumption Promotion”

NDRC & Other Ten Departments

2016

“Guidance on Increasing Financial Support in the Area of New Consumption”

PBOC, CBRC

“Opinions on Consumption Promotion System Improvement and Stimulation of Consumption Potential”

2018

State Council

“Opinions on accelerating the development of circulation and commercial consumption promotion”

2019

General Office of the State Council

• Strengthen Publicity & Education

• Standardize Consumption Behavior

• Strict Market Access

• Improve Policy System

• Advocate green lifestyle

• Accelerate the innovation of consumer credit products

• Support Green Consumption

• Enhance the supporting effect of finance in promoting consumption, encourage innovation in consumer finance, and standardize the development of consumer credit

• Strengthen financial support

• Encourage financial institution to provide credit support for purchasing new energy vehicles, green smart home appliances, water-saving appliances and other green products

Win a More Sustainable World with You | Green Finance Green Consumption


Green Consumption and Green Financial Products are variously implemented in China

Green Credit

• Tesla Vehicle Consumption Loan

CITIC Bank reached a strategic cooperation with America electric vehicle manufacture Tesla to provide various financing plan for Tesla owner with a minimum down payment of 20% , a maximum period of 5 years and multiple flexible balance payment options.

CITIC loan customers can enjoy Tesla “Maintenance Commitment ”firstly launched among luxury brand. Three years after purchase, customers can sell Model S to Tesla at nearly 50% of the purchase price.

• Green Building Mortgage Loan

Industrial Bank provides housing mortgage loans for individuals and families to purchase green building, passive building and prefabricated building. It also provides differentiated resource arrangement and credit policy to enjoy flexible repayment method and grace period treatment. On the premise of meeting the regulation policy, an appropriate prime interest rate will be given base on the current Industrial Bank loan interest.

From 2016 to 2017, Industrial Bank provided green loans for 26 out of 39 green properties on sale in TaihuXinchen.

• Green Consumer Credit on Green labeled products

Ma’anshan Rural Commercial Bank distinguishes the preferential range of interest rate according to the green certification level of customers’ housing. At the same time, green consumer credit is provided for the purchase of green household appliances, energy-saving appliances and other energy-saving supporting facilities.

Green furniture products are required to meet the product life cycle green evaluation index (GB/ T 35607-2017). Green household appliances are products that have obtained China's first or second level energy efficiency label, as well as all products that have obtained China's energy saving certification.

• Low-Carbon Credit Card

Since 2010, Industrial Bank launched low-carbon credit card business, issued by Beijing Environment Exchange and Shanghai Environment and Energy Exchange. It advocates the concept of "green and low-carbon" life style and encourages customers to participate in green consumption, carbon emission reduction and carbon neutralization.

As of 2019, Industrial Bank has issued 733,500 low-carbon credit cards and purchased 379,867 tons of carbon emission reduction.

Green Building FinancingFinancing on NEV

Purchasing/LeasingGreen Consumer Credit on

Green Labeled Products



Our Service- Green finance innovation, expanding investment and financing channels

Individual

Family Office

Company

Green Credit Consulting

The CBRC requires all banks to conduczt self-evaluation of the green credit implementation in light of the green credit implementation evaluation indicators , and submit the self-evaluation report to the CBRC annually. Deloitte combines the CBRC requirements with the needs of the bank's own management, assists individuals, family offices and companies in conducting inspections and assessments of green credit implementation, to meet the compliance requirements and improving green credit management.

ESG Due Diligence

Deloitte can assist in the ESG due diligence of the proposed investment company regarding to the green industries, assesses the ESG risk of the proposed investment company to obtain a complete understanding of the ESG performance of the investment project before making an investment decision. For investments in high environmental or social risk areas, conduct environmental and social risk assessments in accordance with IFC Performance Standards on Social and Environmental Sustainability, HSE Guidelines and related regulatory requirements.

Green Insurance Technical Service

With extensive experience in risk management, environmental management and financial & insurance industry consulting, Deloitte can provide clients with top-level design support of environmental responsibility insurance and customized green insurance products, improve and optimize the green insurance environmental risk assessment system, therefore effectively preventing green insurance operation and management risks, reduce the risk of green insurance claim and the risk of sudden accident losses.

Responsible Investment Consulting

Deloitte is committed to provide a full-cycle responsible investment advice to family offices and companies at home and abroad, helping clients systematically and explicitly incorporate key ESG factors into investment analysis and investment decisions, such as assisting in the development of fundamental strategies, quantitative strategies, smart beta strategies, passive strategies and enhanced passive strategies. Therefore helps financial institutions build an effective responsible investment system, avoid ESG risks in investment, and achieve long-term sustainable return on value.

Green Bond Assurance

Deloitte relies on its extensive experience in green bond assurance services and its comprehensive green certification qualification, verifies green bonds, social bonds and sustainable development bonds issued by financial institutions, companies and enterprises domestically and overseas. Through the verification on the preparation and duration of the issuance, the client can both meet the requirements or initiatives of the regulatory body, and the expectations of investors and stakeholders. Our services include:• Green bonds pre-issuance assurance• Green bond duration assurance• Value-added services related to Green bond issuance and duration management



Deloitte's service – Constructing the accounting system of value ecological products, establishing the value realization mechanism of ecological products

Family Office

Company


Green Credit Report Assurance

Deloitte conducts assurance audit procedures for green credit information and data in accordance with ISAE 3000 and issues an independent third party verification report. External assurance can enhance the credibility of corporate green credit status and effectively reduce the risk of release, improve the transparency of green credit. At the same time, it is conducive to identify the defects and shortcomings of the existed green credit product management and report preparation through third-party testing, and propose effective improvement suggestions that help companies to improve their management level of sustainable green innovation.

Green Consumption Strategy Planning Path

Based on the needs of family office and enterprise management, performance appraisal and information disclosure, family office and enterprise will be assisted to formulate green consumption strategic direction and implementation path consistent with external policies and regulations on green consumption and company strategy; systematically sort out the specific requirements of family office and enterprise in macro policy, market environment, consumption behavior, and business ability, etc. Also assist the company in the innovation and development of green consumer products.

Green Credit and Investment Disclosure

The green credit and investment information disclosure of family offices and enterprises is an important means to improve the transparency of green credit and brand development. It is also an important need for external compliance, corporate governance and access to investment and consumption preferences.By compiling and publishing green credit progress and the impact of green investment, family offices and companies can enhance stakeholder communication, increase the attractiveness of resources, and elevate corporate branding value.

Deloitte provides our clients with professional information disclosure and report preparation services based on international mainstream standards and principles, based on Deloitte's global sustainable development experience, to help clients meet regulatory requirements and stakeholder requests for information transparency, such as:：• whitepaper on Green Consumption• Green Credit Impact Report


Contact

Hotline (China ML): 4006789135

Email: [email protected]

Win a More Sustainable World with You

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Service Overview - Deloitte