# Recursive services: five practices, twenty-three services

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Recursive is a boutique ESG consultancy in Riyadh, Saudi Arabia, working across the GCC. Together the practices cover the full path, from deciding what matters to proving progress to the people who ask. Each service can stand alone, or run as part of one cycle of the method.

## 1. Strategy and governance

Decide what matters, and who owns it.

- **1.1 Materiality assessments.** Find the ESG issues that matter most to your business and your stakeholders, including double materiality. You receive: a prioritised list of material topics, scored for impact and financial effect, with the stakeholder evidence behind it.
- **1.2 ESG strategy and roadmaps.** Turn what matters into a strategy with clear ambitions, pillars and a multi-year roadmap. You receive: a strategy built around your goals, with initiatives, owners, timelines and KPIs.
- **1.3 ESG governance.** Set up the board committee, roles and policies that own ESG, and link it to pay. You receive: a governance model with a committee charter, clear roles, core policies and incentive links.
- **1.4 Capacity building.** Training that gives your board and teams the knowledge to carry ESG goals into daily work. You receive: board briefings and team training, in Arabic or English, built around your own strategy.

## 2. Climate and carbon

Measure your emissions, cut them, and prepare for climate risk.

- **2.1 Carbon accounting.** Measure Scope 1, 2 and 3 emissions to the GHG Protocol and ISO 14064, ready for verification. You receive: a greenhouse gas inventory with its method, data sources and a base year you can build targets on.
- **2.2 Net zero and decarbonisation.** Set science-based targets and build the roadmap and business case to reach them. You receive: targets aligned with the Science Based Targets initiative, and a costed roadmap of reduction measures.
- **2.3 Climate risk and scenarios.** Assess physical and transition risks under several climate scenarios, as TCFD and IFRS S2 expect. You receive: a climate risk register, scenario analysis and the disclosures that report them.
- **2.4 Carbon credits.** Decide whether and how to use carbon credits, including the Saudi voluntary carbon market, without weakening your targets. You receive: a carbon credit policy, with quality criteria and a buying or project strategy.

## 3. Reporting, data and assurance

Show where you stand, in a way that holds up.

- **3.1 Disclosure and reporting.** Choose the right frameworks, from the Saudi Exchange guidelines and GRI to IFRS S1 and S2, and report against them. You receive: a reporting framework, a gap analysis against the standards that apply to you, and the disclosures themselves.
- **3.2 Report writing and design.** Sustainability reports written and designed for the people who read them. You receive: a finished sustainability report, in Arabic and English, ready to publish.
- **3.3 Benchmarking and tracking.** Set targets, compare against peers and track progress over time. You receive: a peer set agreed with you, a baseline against it, and a tracker you update every year.
- **3.4 ESG data systems.** Choose and set up the platforms, KPIs and data flows that make reporting repeatable. You receive: a KPI dictionary, data owners and flows, and a platform chosen and set up for your needs.
- **3.5 Assurance readiness.** Get your data, controls and evidence ready for external assurance under ISSA 5000 and ISAE 3000. You receive: a readiness review, fixed controls and an evidence file your assurance provider can work from.

## 4. Operations and value chain

Put the strategy to work on the ground.

- **4.1 Sustainable supply chains.** Manage ESG risk from sourcing to disposal by engaging suppliers and measuring how they perform. You receive: supplier risk screening, a code of conduct, and a programme to engage and assess suppliers.
- **4.2 Human rights due diligence.** Find and address risks to workers and communities in your operations and supply chain. You receive: a human rights risk assessment, an action plan and a grievance process.
- **4.3 Nature, biodiversity and water.** Understand your dependence and impact on nature and water, using the TNFD approach. You receive: a nature and water assessment of your sites and value chain, with priorities for action.
- **4.4 Product footprints.** Life-cycle assessments and environmental product declarations for what you make. You receive: product carbon and life-cycle footprints, ready for customers, tenders and declarations.
- **4.5 Social impact measurement.** Measure what your programmes change for people and communities, not just what they cost. You receive: an impact framework, indicators and a report on outcomes for each programme.
- **4.6 Sustainability certification.** Support through green and carbon neutral certifications that back up your commitments. You receive: a route to certification, the evidence it needs, and support through the audit.
- **4.7 Green buildings.** Mostadam, LEED and GRESB, from design targets to certified and reported assets. You receive: certification targets for each project, support through assessment, and GRESB submissions for your portfolio.

## 5. Sustainable finance and investment

Bring ESG into capital decisions.

- **5.1 ESG due diligence.** Identify ESG risks and opportunities in investments, mergers and acquisitions before you commit. You receive: a due diligence report with red flags, value opportunities and conditions for the deal.
- **5.2 ESG ratings analysis.** Understand how rating agencies and indices score you, and where to improve. You receive: a view of how each agency scores you, and a ranked list of disclosure and performance gains.
- **5.3 Green and sustainable finance.** Frameworks for green bonds, sukuk and loans, with allocation and impact reporting, ready for external review. You receive: a financing framework aligned with the CMA guidelines and market principles, and the reports investors expect.

## How the practices feed the method

- **01 Learn:** 01 Strategy and governance, 04 Operations and value chain. Including materiality assessments, human rights due diligence, and nature, biodiversity and water.
- **02 Benchmark:** 02 Climate and carbon, 03 Reporting, data and assurance, 05 Sustainable finance and investment. Including carbon accounting, benchmarking and tracking, and ESG ratings analysis.
- **03 Formulate:** 01 Strategy and governance, 02 Climate and carbon. Including ESG strategy and roadmaps, and net zero and decarbonisation.
- **04 Plan:** 01 Strategy and governance, 05 Sustainable finance and investment. Including ESG governance, and green and sustainable finance.
- **05 Implement:** 01 Strategy and governance, 03 Reporting, data and assurance, 04 Operations and value chain. Including sustainable supply chains, green buildings, ESG data systems and capacity building.
- **06 Evaluate:** 03 Reporting, data and assurance, 05 Sustainable finance and investment. Including report writing and design, assurance readiness, and ESG ratings analysis.
- **07 Analyse and explore:** 02 Climate and carbon, 05 Sustainable finance and investment. Including climate risk and scenarios, carbon credits, and ESG due diligence.

## Ways to work with us

- **Single company.** One project, or the full seven-step cycle, for one organisation.
- **Portfolio programme.** One approach across many companies: a shared baseline, consistent data and consolidated reporting, aligned with the shareholder's framework.
- **Outsourced ESG team.** Part-time support on a retainer, for companies whose sustainability team is small or still forming.

Contact: welcome@recursive.sa