Environmental, Social and Governance (ESG)

Value creation journey

As a result of a rapidly increasing global focus on broad ESG issues by governments, the private sector and the public over the past few years, a trend exacerbated by the COVID-19 pandemic, we have witnessed a major shift towards a better understanding of climate change, sustainability and other ESG issues. Companies and organisations are looking to identify and respond to their ESG risks and opportunities. Active management of ESG issues can directly impact the bottom line as well as a company’s reputation and social licence to operate. Our range of services will help you better understand the ESG value creation journey and how PwC can assist you to fulfill your ESG needs.


Focusing on ESG is about value preservation (at a minimum) and value creation by optimising the use of key business drivers and capitals in your company. Inaction can therefore lead to value destruction.

How can business create value through ESG

An ESG strategy informs your overall objectives and plans while your corporate ESG framework will set out the way in which ESG factors will be incorporated into your operations and the direct actions that you’ll take to address ESG risks and opportunities.

How we can help

strategy esg

ESG Integration

  • Strategy & Transformation

Policy Advisory

  • SDGs

ESG Integration

  • Mitigation & adaptation strategy
  • Carbon tax advisory
  • Impact measurement and management
  • Climate change vulnerability assessment
  • Scenario analysis
  • Net zero business transformation
  • Carbon reduction/abatement
  • Carbon market/offset

Policy Advisory

  • Climate policy advisory (e.g. fiscal framework, carbon pricing policies and strategy)
climate esg
operations esg

ESG Integration

  • Sustainable operations & procurement
  • Impact measurement & management
  • Sustainable supply chain strategy optimisation, and management
  • ESG tax risk mitigation
  • ESG due diligence
  • Training & capacity building

ESG Integration

  • Disclosure/reporting strategy
  • Sustainability reporting (data approach, controls, quality)
  • Internal audit strategy & capacity building
  • Sustainability assurance
  • ESG risk assurance

Policy Advisory

  • Policy & regulatory (taxonomy, reporting, ratings)
disclosure esg
finance esg

ESG Integration

  • ESG M&A due diligence
  • ESG Value Creation in Deals
  • ESG readiness assessment
  • Responsible investing (framework & upskilling)
  • Sustainable finance (e.g. thematic bonds, blended finance, sustainability-linked loans)

Policy Advisory

  • Sustainable finance policy
  • Responsible investing policy

Accounting implications

  • Accounting for green financing
  • Accounting for emission trading scheme including carbon credit and/or carbon tax
  • Accounting for renewable energies


  • How climate change impacts cash flow forecasts used in impairment assessment

Financial perspective in sustainability report as required by ISSB standard

  • Financial implication of climate-related and sustainability-related strategies and initiatives disclosure
ESG in Indonesia: Access to Finance 2023

Indonesia’s efforts to leverage sustainable finance, aligned with domestic and international development goals.

Green growth in Southeast Asia’s public sector

How countries can sustainably utilise their natural resources to achieve their economic and social goals.

Indonesia's Sustainable Transformation

Why ESG is a top business priority for Indonesia and how technology can accelerate ESG achievement?

Follow PwC Indonesia