Audit and assurance services for the energy, resources & industrials industry

Proactively approach sustainability issues relevant to your business.

For the ER&I industry, reporting readiness likely requires a thorough, proactive approach. Ongoing regulatory complexity, investor expectations, and consumer demands all drive the need for broad strategies.

We provide insights for ER&I organizations—including industrial products, construction, oil and gas, chemicals, mining, power, utilities, and renewables—facing differing sustainability challenges due to environmental impact and the shift toward decarbonization.

We advise organizations on activities such as:

• Materiality Assessment: Identify and prioritize the sustainability issues relevant to your business and stakeholders.
• Data Collection & Management: Streamline and standardize environmental data to provide transparent reporting.
• Supply Chain Visibility: Enhance traceability and sustainability throughout upstream and downstream operations.

Enhancing operational efficiency, improving data visibility, and adhering to regulatory requirements.

Modernizing core systems in ER&I can involve moving toward integrated, cloud-based, and intelligent platforms. This transformation aims to enhance operational efficiency, improve data visibility, and improve regulatory compliance in a rapidly evolving industrial landscape.

Our multidisciplinary teams can advise you on ways to modernize your SOX programs, including on new business process controls that may leverage emerging technology, including Generative AI (GenAI) and agentic AI, to build a more efficient, agile, and resilient financial control environment.

We advise organizations on activities such as:

• Automated Internal Controls: Implement and strengthen internal controls to improve reporting accuracy.
• Data Integrity and Security: Safeguard business-critical information for compliance with evolving data requirements
• Audit trails and financial reporting: Enable real-time visibility and transparency through integrated financial systems.

Stay ready with continuous, data-enabled risk assessment.



In ER&I, rapidly changing environmental, safety, supply chain, and financial regulations may result in increased risk of control gaps, accounting errors, and restatement risks, which could be amplified by the complex financial strategies common in capital-intensive growth environments.

Our continuous, data-enabled approach allows us to assess the impact of regulatory change on management judgments, reporting accuracy, and internal controls. We can advise organizations as they work to centralize regulatory requirements, map them to processes and controls, strengthen their documentation, and maintain audit-ready evidence.

We advise organizations on activities such as:

• Monitoring regulatory compliance: Understand changing regulations that may impact your business.

Build investor trust with IPO readiness activities.

Every organization’s path to an initial public offering (IPO) is unique, defined by their readiness, goals, and strategic vision. Deloitte can guide your company through the IPO life cycle—from initial planning to thriving as a public company. Our structured “Assess, Execute, Thrive” framework provides guidance as you create a personalized readiness checklist and navigate post-transaction reporting obligations.

We take a strategic approach so you can more proactively address your challenges along the path to going public, from IPO readiness through effective execution.

We advise organizations on activities such as:

• IPO readiness assessment: Perform a focused assessment to identify your organization’s level of public company readiness.
• Prepare your company to go public: Explore the process that pre-IPO companies commonly take in preparation for going public, IPO market conditions, and the latest developments in capital markets.