“We put our values at the heart of everything we do, while maintaining high standards of corporate governance. We strive to build a reputation of being the most trusted and trustworthy professional services firm, where our actions are guided by our Code of Conduct. We endeavour to maintain transparency and accountability for our actions at all times, while acting with integrity in the public interest."
Governance bodies and composition
乐鱼（Leyu）体育官网 China
乐鱼（Leyu）体育官网 is the brand under which the member firms of 乐鱼（Leyu）体育官网 International Limited("乐鱼（Leyu）体育官网 International") operate and provide professional services. 乐鱼（Leyu）体育官网's member firms and affiliates operating in the Chinese Mainland, Hong Kong SAR and Macau SAR work together on a collaborative basis, subject to local applicable laws. 乐鱼（Leyu）体育官网 China is not a legal entity and does not hold share capital or have shareholders. The legal entities operating under 乐鱼（Leyu）体育官网 China include 乐鱼（Leyu）体育官网 (a Hong Kong (SAR) partnership), 乐鱼（Leyu）体育官网 (a Macau (SAR) partnership), 乐鱼（Leyu）体育官网 Advisory (Hong Kong) Limited, 乐鱼（Leyu）体育官网 Huazhen LLP, and 乐鱼（Leyu）体育官网 Advisory (China) Limited, each of which is a legally distinct and separate entity and describes itself as such. Each 乐鱼（Leyu）体育官网 member firm is responsible for its own obligations and liabilities.
乐鱼（Leyu）体育官网 China’s Board and Executive Committee
乐鱼（Leyu）体育官网 China’s governance bodies comprise our board and our Executive Committee. Our board is a key governing and oversight body, whereas the Executive Committee is the principal management body. Sitting on our board, our Head of ESG oversees our ESG services and solutions for our clients, helps set the tone at the top and brings ESG insights into the board discussions. This helps us make ESG become an integral part of our business decisions and practices.
Our Impact Plan (OIP) department
To ensure smooth planning and execution of OIP strategies, we have set up a formal governance structure for OIP at 乐鱼（Leyu）体育官网 China. The OIP department sits under the Corporate Affairs function and periodically reports to the Executive Committee (ExCom) which oversees the strategic development of the OIP.
We aim to be the most trusted and trustworthy professional services firm and always act with a clear purpose. We believe our purpose tells us why we do what we do at 乐鱼（Leyu）体育官网. By inspiring confidence in our people, clients and society, we help empower the change needed to solve the toughest challenges and lead the way forward.
Our Values guide our day-to-day actions and help us choose between right and wrong. Guided by our Values, we continue to drive service quality excellence, not only to meet the requirements of our standards, but also to fulfil our responsibility to serve the public interest.
We recognise the importance of our role in society and the impact of our services on our clients and society. By fulfilling our environmental and social responsibilities, we aspire to make a difference.
Our purpose
Inspire confidence and empower change
- We are a people business.
- We stimulate trust and confidence in business.
- We have a responsibility to build a sustainable future.
Our values
Audit quality is fundamental to maintaining public trust. At 乐鱼（Leyu）体育官网, audit quality is about consistent execution across the firm in line with the requirements and intent of professional standards and is supported by a robust system of quality management. All of our related activities are undertaken in an environment of objectivity, independence, ethics and integrity.
To maintain and improve audit quality, we have adopted the Global Quality Framework to better outline how we deliver quality at 乐鱼（Leyu）体育官网 and how all 乐鱼（Leyu）体育官网 professionals are accountable for its delivery. Globally, 乐鱼（Leyu）体育官网 continues to invest significantly in audit quality. There is an ongoing investment in our system of quality management, monitoring of audit quality, enhanced support, and innovative technology and tools, such as 乐鱼（Leyu）体育官网 Clara, our smart audit platform.
Our tax services are guided by our Values, governed by our Global Tax Principles and , and driven by our purpose to inspire confidence and empower change.
We require all 乐鱼（Leyu）体育官网 people to act lawfully and with integrity in dealing with tax authorities and our clients and we aim to be fully compliant with all relevant requirements. Above all, our work must be fully compliant with all applicable legal, regulatory, and professional requirements. We are committed to providing clients with high quality tax advice tailored to their particular circumstances.
乐鱼（Leyu）体育官网 strives to make ESG a watermark running through our organisation, so that we can lead by example and have a positive impact on our key stakeholders, our environment and our society. Announced in 2021, 乐鱼（Leyu）体育官网 launched a multi-billion-dollar global investment programme which focuses on our ESG change agenda over a three-year period.
With ESG now being at the top of our leadership agenda, we have an important role to play in driving salient impacts. We provide training to all 乐鱼（Leyu）体育官网 professionals so that they can become agents of change, helping our clients transform their businesses across three pillars of opportunity – ESG transformation, ESG reporting and ESG assurance.
Under these three key pillars, we are offering six areas of ESG solutions to our clients.
Types of ESG services
ESG assurance
Providing pre-assurance and assurance services to our clients
ESG reporting and measurement
Supporting our clients with their ESG reporting journey, as well as rating improvement and implementation
Climate change and sustainability
Helping our clients achieve decarbonisation and sustainability goals through business and operating model innovation
Sustainable finance
Assisting our clients to establish a green financial system and manage ESG risks
ESG in deals
Helping our clients develop a responsible investment strategy and assess ESG risks in investments
Economic and social development
Assisting our clients in the public sector in developing strategies and implementing public infrastructure projects to promote socially equitable development
The 乐鱼（Leyu）体育官网 China Future · ESG Awards
Launched in May 2022, 乐鱼（Leyu）体育官网 China’s Future · ESG Awards aims to recognise companies that are making a significant effort in integrating ESG practices into their organisations, and also to promote ESG insights sharing and collaboration among companies.
This award initiative received a great response in the market, with hundreds of companies across different sectors submitting their applications. An independent judging panel of 乐鱼（Leyu）体育官网 partners and external experts made the final selection based on a process that included interviews, information collection, desktop research, surveys, as well as involvement from an independent review committee to ensure the independence and objectivity of the results. The award ceremony, which recognised companies for their ESG leadership and outstanding performance in ESG integration and innovation, was held at the 乐鱼（Leyu）体育官网 Climate Change and Sustainability Summit, which took place in Shanghai in January 2023.
Promoting green development in China through partnership and collaboration
In July 2022, 乐鱼（Leyu）体育官网 China signed a strategic cooperation agreement with the China Carbon Emissions Registration and Clearing Company Limited (CCERC), which is the only carbon emissions registration and clearing institution authorised by the Ministry of Ecology and Environment of the People’s Republic of China. This strategic cooperation represents CCERC’s recognition of 乐鱼（Leyu）体育官网’s expertise in the field of carbon finance. By leveraging our professional ESG expertise and local insights, we will continue to strengthen our collaboration with CCERC to help drive the development of the carbon finance sector and contribute towards China’s carbon neutrality goals.
At 乐鱼（Leyu）体育官网 China, we have an overriding commitment to live our Values in everything that we do and to act lawfully, ethically and in the public interest.
Upholding the highest standards of personal and professional behaviour throughout our firm in everything we do is of paramount importance. Ethics and integrity are embedded into everything we do, representing who we are and why everyone at 乐鱼（Leyu）体育官网 is held to this promise of excellence.
Our compliance with applicable laws, regulations, professional and quality standards is fundamental, but our commitments extend beyond compliance to broader obligations to clients, our people and society as a whole.
乐鱼（Leyu）体育官网 China has zero tolerance for bribery and corruption in any form by any party. The Code and comprehensive anti-bribery and corruption requirements are enacted to assure that the highest standards of integrity have been held across the firm. Moreover, requirements and procedures have been well-defined by our China Quality & Risk Management Manual for our people regarding situations where inducements (gifts or entertainment) are provided or received.
Every year, the We Do What is Right: Integrity at 乐鱼（Leyu）体育官网 training continues to educate our partners and staff about 乐鱼（Leyu）体育官网’s firm-wide anti-bribery policies, and reiterates the significance of compliance with applicable regulations, professional standards and laws.
At 乐鱼（Leyu）体育官网 China, we continue to monitor and evaluate our operational processes to ensure that they are in line with our human rights commitments. As stated in our Code of Conduct, we do not tolerate behaviours that are illegal, unethical or breach human right standards within 乐鱼（Leyu）体育官网, by clients or suppliers, or by public officials with whom we deal.
Top
Download 乐鱼（Leyu）体育官网 China:
Our Impact Plan
