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Compliance
Assistance in the design, implementation and monitoring of Compliance programs within the framework of local and international regulations (FCPA, Corporate Criminal Responsibility Law), including course delivery.
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ESG & Sustainability
Projects related to ESG (environmental, social and governance) and Sustainability.
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Forensic
The services offer includes expert advice in litigation resolution and the development of procedures in legal/digital forensics and cybersecurity.
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Human Capital solutions
Grant Thornton's Human Capital division has a team of professionals determined to accompany individuals and organizations throughout the relationship between the employee and the organization.
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Organizational restructuring
Advice on operational restructuring to companies in difficulty, their creditors or other interested parties.
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Services to the Government and the Public Sector
Financial audit projects and special technical and concurrent reviews of programs of national and subnational governments financed by International Credit Organizations. Special projects for government entities, public and mixed companies.
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Valuation Services
We provide stock, business, asset, and liability valuations in support of negotiations, account structuring, and tax opportunities.
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Transaction Advisory Services
The service offer includes financial due Diligence, operations services, business and strategic intelligence, ratings, advice on mergers and acquisitions, capital markets and debt advice.
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Academy - Empowered by Grant Thornton Argentina & Perú
Academy is an e-learning platform that emerged as a joint initiative of Grant Thornton Argentina and Grant Thornton Perú. It is designed so that everyone can acquire new skills in accounting, auditing, taxes, technology and business through access to multiple courses and certifications.
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External audit
We offer services of external audit of financial statements; assurance reports, agreed procedures and certifications; due-diligence and take-over of companies.
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Audit methodology and technology
At Grant Thornton we use a single audit methodology across our global network. We apply it through an integrated set of software tools known as the Voyager suite. Meet it now.
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Professional standards and training
Our IFRS advisors can help you navigate the complexity of the standards so you can spend your time and effort on your business.
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Prevention of money laundering and financing of terrorism
At Grant Thornton we provide advice to our clients in the development of an Asset Laundering and Terrorist Financing Prevention strategy that allows them to prevent risks in a comprehensive manner.
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Tax outsourcing
Taxes have a strong impact on your business decisions. At Grant Thornton we will respond quickly and tailor solutions for our clients.
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Payroll
Put your payroll in good hands while you take your business beyond. Learn about our services.
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Accounting, administration and finance services
To achieve the highest business benefits, you need an experienced team by your side. Learn about our services.
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Start-up companies
Learn about our solutions to help build your business.
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Financial statements audit
We offer services of external audit of financial statements; assurance reports, agreed procedures and certifications; due-diligence and take-over of companies.
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FIU Independent External Reviewer - AML/CFT
We participate in the implementation of the requirements of the FIU in leading companies and our services ensure an orderly framework, optimizing the investment.
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Internal audit
An internal audit helps identify gaps, deficiencies, and potential for inherent risk in all facets of the organization.
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Legal audit
The monitoring of the legal area is usually a complex and difficult task for organizations, which however cannot be neglected.
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Creation and acquisition of Financial Entities
We have the knowledge and experience in activities related to the acquisition and creation of financial entities, both locally and internationally.
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Responsible for regulatory compliance
At Grant Thornton we offer the service of acting as "Responsible for Regulatory Compliance and Internal Control" for companies that requested registration as Settlement and Clearing Agent and Trading Agent.
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Global Mobility Services
Sending someone abroad involves liabilities and obligations. We offer interesting solutions to minimize the tax burden for both parties.
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Direct Tax
We provide clear and practical solutions that meet your specific business needs, in the most tax-efficient way possible.
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Indirect Tax
Grant Thornton's tax teams take a rigorous approach to help you meeting your tax obligations, whatever challenges you may face along the way.
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International taxes – Transaction support
We offer our international experience in the field and make available the resources to plan and adequately comply with regulatory frameworks.
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Services to private clients
Wherever you are in the world, our tax specialists can help you with your interests and investments abroad.
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Clean energy and technology
Growing demand, development of new ways of energy and need of a sustainable future: we accompany our client in these changes and to be one step ahead.
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Mining
Our flexible, partner-led teams are dynamic and focused on development. We take time to understand the details of the client’s business and offer unique solutions.
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Oil and gas
Our Oil & Gas teams have the deep knowledge, wide experience and vision needed to offer our clients practical solutions adapted to their businesses.
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Banking
Grant Thornton offers meaningful and accurate solutions for operational and transactional issues, litigation and administrative disputes in banking.
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Private capital
We gather international teams of experts in corporate finance, restructuring and recovery, tax and insurance services to deliver customized solutions from initial investment, through development stages until the end of each project.
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Fintech
We work to take advantage of all opportunities and manage industry risks, allowing our clients to always be one step beyond their competitors.
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Asset management
We have specialized teams in more than 140 markets delivering solutions regarding insurance, taxes and advisory to global, international, regional, local asset managers.
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Insurance
Thanks to our specialized team we offer accurate solutions for operational and transactional matters, litigations and administrative conflicts.
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On June 26, the ISSB published its inaugural IFRS S1 and IFRS S2 standards, ushering in a new era of sustainability-related disclosures in capital markets around the world. These Standards, which incorporate the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD), will help strengthen confidence in companies' sustainability disclosures to inform investors' decisions.
The importance of IFRS S1 and IFRS S2 lies in the fact that an entity's ability to generate cash flows is closely linked to its interactions with stakeholders, such as society and the natural environment throughout its entire value chain. The relationship between the company and the other agents might generate sustainability-related risks and opportunities for the company.
“The issuance of the regulations provides a unified comprehensive framework for the adoption of ESG criteria and defines the entry into the corporate information scenario of issues traditionally considered as non-financial. This represents a commitment to ensure sustainability values and a challenge to face the current demands of investors, regulators and other participants in the business world”, says Marcelo Pinto, Advisory Partner of Grant Thornton Argentina.
What are IFRS S1 y S2?
The new standards designed by the ISSB aim to require the disclosure of information about risks and opportunities in the short, medium and long term that is useful for primary users of general-purpose financial reports.
IFRS S1 requires a company to disclose information about all risks and opportunities that could be expected to affect the entity’s cash flows, its access to finance and cost of capital. It must disclose:
- the governance processes, controls and procedures the entity uses to monitor and manage sustainability-related risks and opportunities
- the approach the entity uses to manage sustainability-related risks and opportunities
- the processes the entity uses to identify, assess, prioritise and monitor sustainability-related risks and opportunities
- the entity’s performance in relation to sustainability-related risks and opportunities, including progress towards any targets the entity has set or is required to meet by law or regulation
On the other hand, IFRS S2 establishes the requirement of specific disclosures on the physical and transition risks related to the climate to which the entity is exposed and the opportunities available. Climate-related risks and opportunities that could not reasonably be expected to affect an entity's prospects are outside the scope of this Standard. However, information should be disclosed so that it enables users of general-purpose financial reports to understand the IFRS S1 data. When disclosing the processes of identification, evaluation, prioritization and monitoring of risks and opportunities, it will have to be included if these processes are integrated and inform the general risk management process of the entity and how they do it.
These Standards are designed for companies to provide sustainability information in their financial reports. They have been developed to be used in conjunction with any accounting requirements. They are also built on the concepts that underpin the IFRS Accounting Standards (which are required in more than 140 jurisdictions). In addition, since they are suitable for application in different countries, they create a truly global baseline, that will allow to expand sources of financing.
When do they take effect?
IFRS S1 and S2 come into effect for annual periods beginning on/after January 1, 2024, so the first reports will be seen in 2025. However, they can be used earlier as long as both standards are applied together.
It should be noted that the ISSB provided a series of transitional reliefs for the first-year reports, which will allow companies to adapt and be able to satisfactorily comply with all the requirements from the second year of implementation.
The ISSB will work collaboratively with the different reporting jurisdictions and entities throughout the adoption process and will create a Transition Implementation Group to support companies applying the Standards. It will also launch capacity-building initiatives to assist the adoption and effective implementation of both standards.
In turn, the ISSB will work with those jurisdictions that desire incremental disclosures beyond the global baseline, to achieve greater interoperability of the Standards.
At Grant Thornton we are prepared to give support to our clients on their path to implment these Standards, evaluating their impact on the generation and disclosure of comprehensive information on their businesses and on the orientation towards ESG and Sustainability values. For more information or support, please contact us.