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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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Background
The SASB Standards consist of 77 industry-based sustainability-related disclosure standards and include over 1,000 metrics. While they were not developed by the ISSB, the ISSB has been responsible for the maintenance and enhancement of these SASB Standards since the consolidation of the Value Reporting Foundation (VRF) with the IFRS Foundation in August 2022.
The SASB Standards are required to be considered when applying IFRS S1 and IFRS S2, when evaluating sustainability-related risks and opportunities in the absence of another IFRS Sustainability Disclosure Standard. Therefore, it is important for the SASB standards to be globally appropriate. Prior to these amendments, the SASB Standards contained certain references to jurisdiction-specific laws and regulations, which were not globally applicable.
The amendments
The ISSB split the project into two parts, resulting in two sets of changes. They initially published amendments in June 2023 to address the climate-related disclosure topics covered within IFRS S2. These amendments, published in December 2023, aim to remove the jurisdiction-specific references from non-climate related disclosure topics and metrics, to assist reporting entities when applying IFRS S1. There are approximately 650 non-climate related metrics, and from these, 220 metrics are impacted by these revisions.
The amendments have been drafted using a combination of the following revision approaches, in order of priority:
- replacing jurisdiction-specific terms with globally applicable references
- providing general descriptions to replace jurisdiction-specific terms
- permitting the application of local jurisdiction laws or regulations that comply with the preparer’s legal and regulatory environment to replace jurisdiction-specific terms that are not appropriate
- removing certain jurisdiction-specific metrics that were unsuitable for international application, and
- replacing certain jurisdiction-specific metrics if a relevant replacement could be found that preserved the intention of the original metric.
Effective date
The amended SASB Standards are effective for annual reporting periods beginning on or after 1 January 2025, with early application being permitted. This means the impact of the amendments will be initially seen in 2026 for reporting entities applying the Standards to their 31 December 2025 reporting cycles.
Transitional provisions
While the amendments do not set out any specific transition relief provisions, the ISSB considered the following when determining the effective date:
- The ISSB expects that preparers already applying the SASB standards should be able to continue to use most of the same data sources, processes, and reporting.
- An effective date of 1 January 2025 allows preparers a full year to assess whether they would be impacted by the changes and to implement those changes.
- IFRS S1 included transitional relief in the first year of application from reporting information about sustainability-related risks and opportunities beyond those relating to climate-related risks and opportunities. An effective date of 1 January 2025 for these amendments, provides consistency with this IFRS S1 transitional relief.
Next steps for preparers
While the goal of the ISSB was to avoid changing the structure, completeness, and intent of the SASB Standards, these amendments could still potentially require changes to internal data systems and the changes to certain metrics may result in changes to data collection, aggregation, or validation. As this will depend on the metrics in use by each individual entity as well as local jurisdictional requirements, it is important that preparers review the changes and ensure that the metrics utilised are not impacted, or to ensure that the metrics are updated appropriately, if applicable.
Our thoughts
We welcome the publication of these amendments because they help to achieve greater international applicability of the SASB Standards, when reporting entities are applying IFRS S1. Global consistency and clarity of the requirements of the standards are critical to a reporting entity’s ability to provide useful sustainability reporting, and we are pleased to see that the ISSB is continuing to work towards that goal.