A global manufacturer faced urgent ESG reporting challenges after a Big Four audit revealed significant compliance and data integrity issues. They required rapid corrections to emissions data and governance controls to meet regulatory deadlines and assurance readiness under CARB MRR standards. Beacon Hill was engaged to provide specialized ESG audit services that accelerated audit readiness, improved data governance and translated audit findings into operational improvements, ultimately reducing regulatory risks and enhancing the client's ESG reporting maturity.
BH Financial™ Case Study
Accelerating Audit‑Ready ESG Reporting and Compliance for a Global Manufacturer
Executive Summary
A multi‑billion‑dollar global manufacturer faced imminent reporting deadlines and material findings from a Big Four auditor that exposed significant compliance, data integrity and governance risks. To avoid regulatory exposure under CARB MRR and strengthen ESG assurance readiness, the organization needed rapid, defensible corrections to emissions data and governance controls.
Beacon Hill deployed a specialized ESG audit team to:
- Accelerate audit readiness by remediating compliance gaps and aligning reporting with CARB MRR and major ESG frameworks.
- Enhance ESG data governance by validating California GHG emissions and fortifying internal controls to produce assurance‑ready documentation under aggressive timelines.
- Translate Big Four findings into operational improvements that reduced risk and prepared the organization for Reasonable or Limited Assurance review.
Beacon Hill delivered assurance‑ready workpapers ahead of deadline, significantly reducing regulatory risk and improving the client’s governance maturity.
Client Challenge
The client faced heightened regulatory exposure after a Big Four review identified major inconsistencies in ESG reporting and emissions calculations. To avoid non‑compliance penalties and prepare for an upcoming assurance opinion, the client needed to:
- Correct discrepancies in Scope 1–2 GHG emissions across multiple California facilities
- Improve ESG reporting accuracy, documentation and internal controls
- Address data gaps and governance weaknesses identified during the initial audit
- Produce defensible, audit‑ready documentation under tight deadlines
With a shifting regulatory landscape and pressure from external auditors, the organization required a cost‑effective, highly specialized partner able to integrate quickly into the audit workflow and deliver reliable, defensible testing results.
Why Beacon Hill
Beacon Hill provided Big Four–caliber audit rigor with greater speed, flexibility and cost efficiency.
Our differentiators included:
- Specialized ESG audit expertise with deep CARB MRR knowledge
- Seamless integration into existing audit workflows, accelerating remediation
- A right‑sized, multidisciplinary team that delivered high‑quality workpapers without the cost or rigidity of large advisory firms
- Operational and regulatory insight, enabling both rapid correction and long‑term control improvement
Beacon Hill’s Approach
Beacon Hill applied a streamlined audit methodology aligned with Big Four protocols, ensuring audit‑ready documentation and strengthened governance processes.
Our ESG audit specialists:
- Validated GHG emissions under CARB MRR, confirming calculation accuracy and identifying discrepancies in waste and fugitive emissions
- Assessed ESG data quality and governance, reviewing documentation, workflows and control maturity
- Prepared assurance‑ready workpapers aligned with expectations for Reasonable or Limited Assurance and major frameworks (GRI, SASB, TCFD)
- Pinpointed data gaps and strengthened reporting structures, improving both immediate compliance and long‑term reporting stability
This agile approach enabled the client to rapidly resolve findings, enhance oversight and demonstrate measurable progress toward ESG reporting maturity.
Key Findings & Results
Beacon Hill’s review surfaced critical improvement areas across Environmental, Social and Governance dimensions.
Environmental
- Verified accurate Scope 1–2 emissions across California facilities
- Identified multiple discrepancies in waste and fugitive emissions reporting
- Recommended improvements to centralized environmental data management
Social
- Reviewed safety metrics for accuracy and consistency across facilities
- Governance
- Identified opportunities to strengthen documentation, controls and oversight
- Enhanced governance clarity to support reduced regulatory exposure
Financial Impact
- Identified actionable cost‑saving opportunities through improved energy and waste controls
- Improved eligibility for green procurement programs and future incentive structures
- Beyond emissions verification, the engagement uncovered opportunities to enhance safety reporting and formalize governance mechanisms critical to long‑term ESG maturity.
Strategic Benefits to the Client
- Strengthens ESG Reporting Integrity
The client now benefits from more reliable, transparent and defensible ESG data, reducing error risk during future assurance reviews.
- Reduces Regulatory Risk and Uncertainty
Corrected discrepancies and strengthened controls materially lower exposure to non‑compliance findings under CARB MRR.
- Enhances Operational Efficiency and Control Clarity
Streamlined workflows, improved documentation and clearer governance roles reduce administrative burden and improve reporting consistency.
- Establishes a Scalable Framework for Long‑Term ESG Maturity
Repeatable testing procedures and enhanced oversight mechanisms position the organization for ongoing compliance and progress toward Net Zero 2040.
Looking Ahead
Beacon Hill will continue supporting the client in building a fully mature ESG reporting ecosystem. This ongoing work includes strengthening remediation efforts, enhancing controls and aligning processes with evolving assurance standards, ensuring the organization remains ready for Big Four Reasonable or Limited Assurance requirements and achieves long-term ESG reporting excellence.
