Climate change and sustainable resources create needs that cut across conventional service offerings, and Deloitte clients can benefit from receiving integrated services based on our substantial amount of experience in emissions verification, clean development mechanism (CDM) validation, joint implementations (JI), accounting and tax advice for renewable projects, emission allowance valuation, emissions trading internal controls, advice to insurers with respect to climate change impact, advice to governments on carbon policy development, ethanol business start-up advice and more.