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Services

Whether you’re legally obligated to undertake an audit or it is part of your best practice procedures or a milestone to pursue your strategic ambitions – no...

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Accounting Advisory
Our accounting advisory team help businesses meet their complex financial reporting requirements. The team can support in applying new financial reporting standards, IFRS/ US GAAP conversions, financial statement preparation, consolidation and more.

Business Process Outsourcing

Our business process outsourcing team can provide accounting and payroll services to help you reduce costs, improve efficiencies and, in many cases, ensure...

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Payroll
Our team can handle your payroll processing needs to help you reduce cost and saves time so that you can focus on your core competencies
Managed accounting and bookkeeping
Outsourcing the financial reporting function is a growing trend among middle market and startup companies, as it provides a cost-effective way to improve the finance and accounting function. Our team can help with financial statement preparation, consolidation and technical on-call advisory.

Business Risk

In today’s fast changing risk and regulatory landscape, it is imperative that organisations adapt to changes and make risk-informed strategic choices. At Grant...

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Corporate Finance

Our corporate finance team helps companies with capital raising, mergers and acquisitions, private equity, strategic joint ventures, special situations and...

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Corporate Secretarial Services

Our team brings in-depth knowledge of both business and regulatory environment to ensure compliance with regulatory requirements, and to advise on corporate...

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CFO Services

Our CFO services team helps CFOs in defining business strategy, mitigating risks and mentoring the leadership.

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Accounting Advisory
Our team helps companies keep up with changes to international and domestic financial reporting standards so that they have the right accounting policies and operating models to prevent unexpected surprises.
Crypto Accounting Advisory Service
Our team can help you explore appropriate accounting treatment for accounting for holdings in cryptocurrencies, issuance of cryptocurrencies and other crypto/blockchain related accounting issues.
ESG Reporting and Accounting
As part of our ESG and Sustainability Services, our team will work with you on various aspects of ESG accounting and ESG reporting so that your business can be pursue a sustainable future.
Expected Credit Loss
Our team of ECL modelling specialists combine help clients implement provisioning methodology and processes which are right for them.
Managed Accounting and Bookkeeping Services
Outsourcing the financial reporting function is a growing trend among middle market and startup companies, as it provides a cost-effective way to improve the finance and accounting function. Our team can help with financial statement preparation, consolidation and technical on-call advisory.

Deals Advisory

Whether you’re buying or selling, refinancing or raising money through the capital markets, our team comes in to help you conduct thorough due diligence on the...

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Business Tax Advisory
Our business tax team can help you navigate the international tax landscape, grow through mergers and acquisitions, or plan an exit strategy.
Corporate Finance
Our corporate finance team helps companies with capital raising, mergers and acquisitions, private equity, strategic joint ventures, special situations and more.
Financial Due Diligence
From exploring the strategic options available to businesses and shareholders through to advising and project managing the chosen solution, our team provide a truly integrated offering
Valuations
Our valuation specialists blend technical expertise with a pragmatic outlook to deliver support in financial reporting, transactions, restructuring, and disputes.

Related insights:

Mergers & Acquisitions Reducing risk in cross-border transactions

Cross-border merger and acquisition opportunities are increasing as healthy company financials in many economies drive an appetite for deals.

15 Jan 2018

ESG and Sustainability Services

Our environmental, social and governance (ESG) and sustainability team provide end-to-end solutions that help organisations no matter where they are on their...

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Forensic Advisory

Investigations can range from complex, multi-jurisdictional assignments to the investigation of alleged employee fraud and due diligence of third parties. We...

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Restructuring and Insolvency

We help companies identify and resolve issues affecting profitability, protect enterprise value and facilitate a full recovery where possible.

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Tax

We use a combination of reason and instinct based on our experience and local insights as we work with you to develop strategies that help you to understand...

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Business Tax Advisory
Our business tax team can help you navigate the international tax landscape, grow through mergers and acquisitions, or plan an exit strategy.
Corporate Tax Compliance
Our corporate tax teams prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and realise tax benefits.
Tax Governance
Our Tax Governance Services are designed to assist organisations in establishing effective tax governance practices, enabling them to navigate the intricate tax environment with confidence.
Goods and Services Tax
Our GST team supports organisations throughout the entire business life-cycle. We can help with GST registration, compliance, risk management, scheme renewals, transaction advisory and more.
Transfer Pricing
Our Transfer Pricing team advises clients on their transfer pricing matters on and end-to-end basis right from the designing of policies, to assistance with annual compliance and assistance with defense against the claims of competing tax authorities.
Employer Solutions
Our Employer Solutions team helps businesses remain compliant in Singapore as well as globally as a result of their employees' movements. From running local payroll, to implementing a global equity reward scheme or even advising on the structure of employees’ cross-border travel.
Private Client Services
Our private client services team provides a comprehensive cross section of advisory services to high net worth individuals and corporate executives, allowing such individuals to concentrate on their business interests.

Valuations

Measuring value in financial reporting, legal disputes or looking at acquisitions or investments brings a high level of clarity and confidence to business...

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Careers

Careers at Grant Thornton

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Students and Graduates

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Our culture

Learn more about our culture and how we enable you to thrive

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Welfare and benefits
We believe that a thriving team is one where each individual feels valued, fulfilled, and empowered to achieve their best. Our welfare and benefits aim to care for your wellbeing both professionally and personally.
Career development
We want to help our people learn and grow in the right direction. We seek to provide each individual with the right opportunities and support to enable them to achieve their best.

Experienced hires

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Current vacancies

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Sustainability

What are sustainability scope 1, 2 and 3 emissions?

22 Mar 20232 min read

Green House Gas (GHG) emissions are classified into categories being Scope 1, Scope 2 or Scope 3 emissions. And this is a way of grouping emissions between those created by the company and those created by its wider value chain.

Contents

What are Scope 1, 2 and 3 emissions?

Scope 1: Direct emissions that result from activities within your organisation’s control. This might include onsite fuel combustion, manufacturing and process emissions, refrigerant losses or company vehicles.

Scope 2: Indirect emissions from electricity, heat or steam that you purchase and use. Although not directly in control of the emissions, by using the energy you are indirectly responsible for the release of CO2.

Scope 3: Any other indirect emissions from sources outside of your direct control. This category covers all the emissions associated, not with the company itself, but those for which the organisation is indirectly responsible up and down the value chain. This includes purchased goods and services, use of sold goods, business travel, commuting, waste disposal and water consumption.

The terms Scope 1, 2 and 3 emissions were created by the GHG Protocol in 2001, where their meaning is demonstrated in the following graphic:

Overview of GHG Protocol scopes and emissions across the value chain

Source: ghgprotocol.org

An environmental road map to transformation

Our environmental roadmap supports you at each stage of your transformation journey, whether you are starting from scratch or in the process of executing your strategy. This roadmap will help determine your scope 1, 2 and 3 emissions and what you need to report.

Benefits of a well-defined environmental strategy

Reduces emissions and safeguards the business from rising carbon tax costs
Reduces energy consumption and protects the business against energy price rises
Supports alignment with regulations, compliance and aligns to international reporting standards (which includes disclosures around scope 1, 2 and 3 emissions)
Reduces the negative impact of an organisation to the environment.

How we can help

We see the importance of being a sustainably profitable business where we can pay forward a valuable legacy to future generations. Sustainability lies at the heart of our business and we continually review the choices we make to ensure our firm is truly sustainable on many levels.