Business Tax Credits, Incentives, and other ESG tax Services

<!DOCTYPE HTML> <html lang="en"> <head prefix="og: http://ogp.me/ns# fb: http://ogp.me/ns/fb#"> <meta http-equiv="X-UA-Compatible" content="IE=Edge,chrome=1"/>  <script defer="defer" type="text/javascript" src="https://rum.hlx.page/.rum/@adobe/helix-rum-js@%5E2/dist/rum-standalone.js" data-routing="program=27556,environment=127669,tier=publish"></script> <script> var OTGUID = "dc901afd-e53a-4d1f-aed7-c67b223f5ebc"; </script> <script src="/content/dam/Deloitte/resources/js/CrossDomainConsentShare.js" data-document-language="true" type="text/javascript" charset="UTF-8"></script> <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" data-document-language="true" data-dlayer-name="dataLayerOneTrust" type="text/javascript" charset="UTF-8" data-domain-script="dc901afd-e53a-4d1f-aed7-c67b223f5ebc"></script>  <script type="text/plain" src="https://assets.adobedtm.com/launch-EN19f66e78030b4550b8aebe191224f207.min.js" class="optanon-category-1" async></script> <script> var dtmConfig = 'false'; var siteCatConfig = 'false'; // Added the below to fetch the Twine Social parameters var twineSocialClientID = "MTY1ODcsUk9mSlVLWFdWQlZBTzdHWmFWQzVoRzlvTXd2c24wcjU%3D"; var twineSocialAccountCode = "15-I7FFXT"; var twineSocialGroupID = "96432072593"; </script> <meta charset="utf-8"/> <meta name='description' content="Climate change will likely have a profound impact on business operations. Required transformations and tax consequences will affect many business models and supply chains."/> <link rel="canonical" href="https://www2.deloitte.com/us/en/pages/tax/solutions/advice-on-business-tax-credits.html"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> <meta http-equiv="content-type" content="text/html; charset=UTF-8"/> <meta property="fb:app_id" content="391573044299401"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="Deloitte United States"/> <meta property="og:url" content="https://www2.deloitte.com/us/en/pages/tax/solutions/advice-on-business-tax-credits.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:site" content="@DeloitteUS"/> <meta name="twitter:url" content="https://www2.deloitte.com/us/en/pages/tax/solutions/advice-on-business-tax-credits.html"/> <title>Business Tax Credits, Incentives, and other ESG tax Services | Deloitte US</title> <meta property="og:title" content="Business Tax Credits, Incentives, and other ESG tax Services"/> <meta name="twitter:title" content="Business Tax Credits, Incentives, and other ESG tax Services"/> <meta property="og:description" content="Climate change will likely have a profound impact on business operations. Required transformations and tax consequences will affect many business models and supply chains."/> <meta name="twitter:description" content="Climate change will likely have a profound impact on business operations. Required transformations and tax consequences will affect many business models and supply chains."/> <meta name="thumbnail" content="https://www2.deloitte.com/content/dam/Deloitte/us/Images/promo_images/us-promos/sustainability-forest-spiral-promo.jpg"/> <meta property="og:image" content="https://www2.deloitte.com/content/dam/Deloitte/us/Images/promo_images/us-promos/sustainability-forest-spiral-promo.jpg"/> <meta name="twitter:image" content="https://www2.deloitte.com/content/dam/Deloitte/us/Images/promo_images/us-promos/sustainability-forest-spiral-promo.jpg"/> <script src="/etc/designs/dcom/dcom-main/clientlibs-jquery.lc-d0a647492cf2c39f6145a9e8f0f03a3e-lc.min.js"></script> <link rel="icon" type="image/vnd.microsoft.icon" href="/content/dam/resources/deloitte/icons/favicon.ico"/> <link rel="shortcut icon" type="image/vnd.microsoft.icon" href="/content/dam/resources/deloitte/icons/favicon.ico"/> <link rel="apple-touch-icon" sizes="57x57" href="/content/dam/resources/deloitte/icons/apple-icon-57x57.png"/> <link rel="apple-touch-icon" sizes="72x72" href="/content/dam/resources/deloitte/icons/apple-icon-72x72.png"/> <link rel="apple-touch-icon" sizes="114x114" href="/content/dam/resources/deloitte/icons/apple-icon-114x114.png"/> <link rel="apple-touch-icon" sizes="144x144" href="/content/dam/resources/deloitte/icons/apple-icon-144x144.png"/>  <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Regular-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Italic-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Semibold-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-BoldItalic-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Bold-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-SemiboldItalic-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <meta name="msapplication-config" content="/content/dam/resources/deloitte/browserconfig.xml"/> <script> function loadScript(scriptURL){ // load script var scriptTAG = document.createElement('script'); scriptTAG.type = 'application/javascript'; scriptTAG.async = true; scriptTAG.src = scriptURL; document.getElementsByTagName('head')[0].appendChild(scriptTAG); } function loadCSS(CSSURL){ // load css var linkTAG = document.createElement('link'); linkTAG.rel = "stylesheet"; linkTAG.type = 'text/css'; linkTAG.href = CSSURL; document.getElementsByTagName('head')[0].appendChild(linkTAG); } if(!navigator.onLine){ loadScript("/etc/designs/dcom/dcom-main/clientlibs-jquery.min.js"); loadScript("/etc/designs/dcom/dcom-main.min.js"); loadScript("/etc/designs/dcom/dcom-main-footer.min.js"); loadCSS("/etc/designs/dcom/dcom-main.min.css"); } </script> <script type='text/javascript'> var socialmediaKey = ''; var mydeloitteAPIKey='3_HV0IcvFjhy6GgPyQ7w3qEmNrAPxgl1dpOyt9qQ2ScGN4BClLORqK1R3ArbWkBW4v'; var mydeloitteUserloginenable='on'; var ccURLValue = ''; var shareEnabled = 'on'; var loginEnabled = ''; var SOCIAL_SHARE_LINK = 'https://www2.deloitte.com/.html'; var SOCIAL_SHARE_TITLE = 'Climate change will likely have a profound impact on business operations. Required transformations and tax consequences will affect many business models and supply chains.'; var isSiteCatalystConfig = 'false'; var my_account_url ='/content/www/us/en/pages/tax/solutions/advice-on-business-tax-credits.html'; my_account_url = my_account_url.toLowerCase(); var view_profile_url = '/us/en/profile'; view_profile_url = view_profile_url.toLowerCase(); var SOCIAL_CURRENT_LOCALE = 'en_US'; var pageHashValue = '41ee1fad'; var pageTitle = 'Business Tax Credits, Incentives, and other ESG tax Services | Deloitte US'; var tempName = 'solutionpage'; var REMEMBER_ME = 'REMEMBER_ME'; var pageType = ''; var countryName = 'us'; var languageName = 'en'; var SOCIAL_LANG = 'en'; var SOCIAL_REGISTER_TEXT = 'SOCIAL_REGISTER_TEXT'; var SOCIAL_LOGOUT_TEXT = 'SOCIAL_LOGOUT_TEXT'; var SOCIAL_SHARE_LINK = 'SOCIAL_SHARE_LINK'; var SOCIAL_SHARE_TITLE = 'SOCIAL_SHARE_TITLE'; var SOCIAL_LOGIN_MESSAGE = 'SOCIAL_LOGIN_MESSAGE'; var SOCIAL_LOGIN_ALTERNATE = 'SOCIAL_LOGIN_ALTERNATE'; var SOCIAL_LOGIN_LABEL = 'SOCIAL_LOGIN'; var SOCIAL_FORGOT_PASSWORD = 'SOCIAL_FORGOT_PASSWORD'; var SOCIAL_DONT_HAVE_ACCOUNT = 'SOCIAL_DONT_HAVE_ACCOUNT'; var SOCIAL_CLICK_HERE = 'SOCIAL_CLICK_HERE'; var SOCIAL_SUBMIT = 'SOCIAL_SUBMIT'; var SOCIAL_AUTHENTICATE_YOUR_ACCOUNT = 'SOCIAl_AUTHENTICATE_YOUR_ACCOUNT'; var SOCIAL_MANDATORY_PASSWORD = 'SOCIAL_MANDATORY_PASSWORD'; var SOCIAL_EMAIL = 'SOCIAL_EMAIL'; var SOCIAL_REGISTRATION_FIRST_NAME = 'SOCIAL_REGISTRATION_FIRST_NAME'; var SOCIAL_REGISTRATION_LAST_NAME = 'SOCIAL_REGISTRATION_LAST_NAME'; var SOCIAL_REGISTRATION_PASSWORD = 'SOCIAL_REGISTRATION_PASSWORD'; var SOCIAL_REGISTRATION_REENTER_PASSWORD = 'SOCIAL_REGISTRATION_REENTER_PASSWORD'; var SOCIAL_REGISTRATION_AGREE_TOBE_CONTACTED = 'SOCIAL_REGISTRATION_AGREE_TOBE_CONTACTED'; var SOCIAL_REGISTRATION_TERMS_OF_USE = 'SOCIAL_REGISTRATION_TERMS_OF_USE'; var SOCIAL_ACCOUNT_EXISTS = 'SOCIAL_ACCOUNT_EXISTS'; var SOCIAL_REGISTRATION_THANKYOU = 'SOCIAL_REGISTRATION_THANKYOU'; var SOCIAL_REGISTRATION_CONFIRMATION_EMAIL = 'SOCIAL_REGISTRATION_CONFIRMATION_EMAIL'; var SOCIAL_PASSWORD_NEEDS_TO_CHANGE = 'SOCIAL_REGISTRATION_CONFIRMATION_EMAIL'; var SOCIAL_CURRENT_PASSWORD = 'SOCIAL_CURRENT_PASSWORD'; var SOCIAL_CHOOSE_NEW_PASSWORD = 'SOCIAL_CHOOSE_NEW_PASSWORD'; var SOCIAL_REENTER_NEW_PASSWORD = 'SOCIAL_REENTER_NEW_PASSWORD'; var SOCIAL_MY_ACCOUNT_TEXT = 'SOCIAL_MY_ACCOUNT_TEXT'; var SOCIAL_LOGIN_AGAIN = 'SOCIAL_LOGIN_AGAIN'; var SOCIAL_REGISTER_WITH_PREFERRED_NETWROK = 'SOCIAL_REGISTER_WITH_PREFERRED_NETWROK'; var SOCIAL_WHY_REGISTER_DELOITTE = 'SOCIAL_REGISTER_WITH_PREFERRED_NETWROK'; var SOCIAL_FILL_INFO_BELOW = 'SOCIAL_FILL_INFO_BELOW'; var SOCIAL_YES = 'SOCIAL_YES'; var SOCIAL_NO = 'SOCIAL_NO'; var SOCIAL_UNDERSTOOD = 'SOCIAL_UNDERSTOOD'; var SOCIAL_HAVE_AN_ACCOUNT_ALREADY = 'SOCIAL_HAVE_AN_ACCOUNT_ALREADY'; var SOCIAL_COMPLETE_REGISTRATION = 'SOCIAL_COMPLETE_REGISTRATION'; var SOCIAL_WE_STILL_NEED_DETAILS = 'SOCIAL_WE_STILL_NEED_DETAILS'; var SOCIAL_KEEP_ACCOUNT_SECURE = 'SOCIAL_KEEP_ACCOUNT_SECURE'; var SOCIAL_EMAIL_FOUND = 'SOCIAL_EMAIL_FOUND'; var SOCIAL_PROVIDE_PASSWORD_TO_LINK = 'SOCIAL_PROVIDE_PASSWORD_TO_LINK'; var SOCIAL_OR = 'SOCIAL_OR'; var SOCIAL_ENTER_TO_REST = 'SOCIAL_OR'; var SOCIAL_LOGIN_WITH_DIFFERENT_ACC = 'SOCIAL_LOGIN_WITH_DIFFERENT_ACC'; var SOCIAL_EMAIL_HASBEEN_SENT = 'SOCIAL_EMAIL_HASBEEN_SENT'; var SOCIAL_VERIFY_CHECK_EMAIL = 'SOCIAL_VERIFY_CHECK_EMAIL'; var SOCIAL_RESEND_VERIFICATION_EMAIL = 'SOCIAL_RESEND_VERIFICATION_EMAIL'; var SOCIAL_THANKYOU_FOR_REGISTERING = 'SOCIAL_THANKYOU_FOR_REGISTERING'; var SOCIAL_CONFIRMATION_EMAIL_SENT = 'SOCIAL_CONFIRMATION_EMAIL_SENT'; var SOCIAL_CREATE_ACCOUNT = 'SOCIAL_CREATE_ACCOUNT'; var mfLoginProviders = ''; var mfShareProviders = 'LinkedIn,Twitter,Facebook,Pinterest,Email'; </script> <script> if(/MSIE (8\.[\.0-9]{0,})|MSIE (7\.[\.0-9]{0,})|MSIE (6\.[\.0-9]{0,})/i.test(navigator.userAgent)) { window.location.href= "/us/en/misc/nonsupportedbrowserpage.us.en.pages.tax.solutions.advice-on-business-tax-credits.html"; } var domain = 'https://www2.deloitte.com/'; var domainKey = 'deloitte'; var isEditMode = 'false'; var isDesignMode = 'false'; var isPreviewMode = 'false'; var sc_currentPageName = '/us/en/pages/tax/solutions/advice-on-business-tax-credits'; var sc_currentPageHashValue = '41ee1fad'; var sc_template = 'Deloitte_Solution_Page'; var sc_recCuratedPromos = '6a90da7b,f1bb0688,'; var sc_recommArticle = 'Recommendations'; var sc_recViewedPage = 'Recently viewed pages'; var sc_featuredLink = 'Featured Link'; var sc_channel = '/content/www/us/en/pages'; var hideFromRecommendations_v2 = 'false'; var pagePathValue = '/us/en/pages/tax/solutions/advice-on-business-tax-credits'; var selectorString = '.'; var siteSectionOverrideVal = ''; var PAGE_NAME = ""; var GOOGLE_MF_ACCOUNT = ""; var GOOGLE_INCLUDE_GLOBAL = ""; var RESULTS_FOR_LBL = ""; var sc_secondLevelForProp5 = ""; var temp_Name = 'solutionpage'; var isTempSite = false; var sc_secondLevel = "Tax"; var sc_thirdLevel = 'Solutions'; var sc_country = 'us'; var sc_language = 'en'; var siteOverrideValueProp5 = 'tax'; var sc_mfCountry = ''; var sc_GatedOverlayEnabled = 'false'; var sc_mfSite = 'Deloitte'; var sc_gigyaId = ""; if(siteSectionOverrideVal.length > 0 && (siteSectionOverrideVal.toUpperCase().trim() == 'NA')){ siteOverrideValueProp5=''; }else if((siteSectionOverrideVal.length > 0 && siteSectionOverrideVal.toUpperCase().trim() != 'NA')){ siteOverrideValueProp5 = siteSectionOverrideVal.toLowerCase().trim(); }else if(siteSectionOverrideVal.length == 0){ if(temp_Name == 'genericerrorpage'){ siteOverrideValueProp5 = '404_error'; } else if(temp_Name == 'nonsupportedpage'){ siteOverrideValueProp5 = 'not_supported'; }else if((temp_Name == 'rfpformpage') || (temp_Name == 'contactuspage')|| (temp_Name == 'deloitteformstemplate')){ siteOverrideValueProp5 = 'forms'; }else if((temp_Name == 'searchResultsTemplate') || (temp_Name == 'internalSearchResultsTemplate')){ siteOverrideValueProp5 = 'search_results'; }else if((temp_Name == 'officedetailspage') || (temp_Name == 'officelocatorpage')|| (temp_Name == 'globalofficedirectorypage')){ siteOverrideValueProp5 = 'office_information'; }else if(temp_Name == 'companyinformationpage'){ siteOverrideValueProp5 = 'legal'; }else if(temp_Name == 'moreondeloittepage'){ siteOverrideValueProp5 = 'company_information'; }else if(temp_Name == 'pressreleasespagetemplate'){ siteOverrideValueProp5 = 'press_releases'; }else if((temp_Name == 'fulltopicpage') || (temp_Name == 'articlepage')|| (temp_Name == 'solutionpage')|| (temp_Name == 'eventpage')|| (temp_Name == 'careerpage')){ siteOverrideValueProp5 ='tax'; }else if(temp_Name == "memberfirmhomepage" || temp_Name == "globalhomepage") { siteOverrideValueProp5 = 'home'; }else if(temp_Name == "thankyoupage") { siteOverrideValueProp5 = 'thank_you'; }else if(temp_Name == "dynamiclisttemplate") { siteOverrideValueProp5 = 'dynamiclist'; }else if(temp_Name == "htmlfragmentpage") { siteOverrideValueProp5 = 'landingpage'; }else if(temp_Name == "blog-collection-template") { siteOverrideValueProp5 = 'blog_collection'; }else if(temp_Name == "blog-post-template") { siteOverrideValueProp5 = 'blog-post'; } } if(temp_Name == "memberfirmhomepage" || temp_Name == "globalhomepage") { sc_channel = 'Homepage'; } else if(temp_Name == "thankyoupage") { sc_channel = 'Thankyou'; } sc_secondLevelForProp5 = siteOverrideValueProp5; searchLocation = '//www2.deloitte.com/us/en/misc/search.html'; try{ if(sessionStorage.getItem("gigyaIdInSession")!=null){ sc_gigyaId=sessionStorage.getItem("gigyaIdInSession"); } } catch(err){console.log(err);} </script> </meta> </meta> <script type="text/javascript"> /*For checking external link in external dynamic promos*/ function checkExternalLink (url) { var path = url.split("|"); if(path[1] != undefined){ url = path[path.length-1]; } return url; } </script> <script type="text/javascript"> var ccm_enabled var isTMP = false; var siteDomain = ""; if(isTMP) { siteDomain = domain; if(siteDomain != "") { siteDomain=domain.slice(0,-1); if(siteDomain.indexOf(":")+1){ siteDomain=siteDomain.substr(siteDomain.indexOf(":")+1); } } } </script> <script src="/content/dam/Deloitte/resources/static-fixes/legacy-static-fix.js" type="text/javascript"></script> <link rel="stylesheet" href="/content/dam/Deloitte/resources/static-fixes/legacy-static-fix.css"/> <script> var base = document.createElement('base'); base.href = window.location.href; document.getElementsByTagName('head')[0].appendChild(base); </script> <script type="text/javascript"></script> <link rel="stylesheet" href="/etc.clientlibs/shared/clientlibs/dcom-main.lc-e17fa438ece5df8ccac5925ca6722c36-lc.min.css" type="text/css"> <script src="/etc.clientlibs/clientlibs/granite/utils.lc-899004cc02c33efc1f6694b1aee587fd-lc.min.js"></script> <script src="/etc.clientlibs/clientlibs/granite/jquery/granite.lc-011c0fc0d0cf131bdff879743a353002-lc.min.js"></script> <script src="/etc.clientlibs/foundation/clientlibs/jquery.lc-dd9b395c741ce2784096e26619e14910-lc.min.js"></script> <script src="/etc.clientlibs/foundation/clientlibs/shared.lc-e9d9a3990d7779c2e8e3361187f3d36b-lc.min.js"></script> <script src="/etc.clientlibs/shared/clientlibs/dcom-main.lc-69f8a225e36e82f9511013bec4399e0a-lc.min.js"></script> <script type="text/javascript"> var memberFirmSNPURL = ''; /* if current request is https (secure), then hitting the secure S&P interface by replacing http with https */ if(document.URL.indexOf('https') > -1) { memberFirmSNPURL = memberFirmSNPURL.replace("http://", "https://"); } var currentPageTitle ='Business Tax Credits, Incentives, and other ESG tax Services | Deloitte US'; var homePageExclusionList = '41ee1fad'; var contentPromosExclusionList = '41ee1fad'; var pageProtocol="https:"; </script> <script language="JavaScript" type="text/javascript"> var wcmMode = 'DISABLED'; var emptyPromoMessage = 'There is currently no CCD data available to display in this promo'; var contentPageExclusionList = '41ee1fad'; var contentPageTagsString = '"Tax"'; var contentPageCuratedPromosTags = ''; var moreTopicTagsURLHashValue = '1480b3a9 '; var templateType = 'contentpage'; </script> <script src="/etc/designs/dcom/contentpage-libs.lc-fbbc858e94814feb25b64183305e95b6-lc.min.js"></script> <script> if (typeof(pageProtocol)!=="undefined" && pageProtocol!="mixed" && "www2.deloitte.com"===window.location.hostname && window.location.protocol != pageProtocol){ window.location.href=pageProtocol + window.location.href.substring(window.location.protocol.length); } </script> <script nonce="eccc4e70d2375a4a1759ccccb7142634">(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script nonce="eccc4e70d2375a4a1759ccccb7142634">!function(){function o(n,i){if(n&&i)for(var r in i)i.hasOwnProperty(r)&&(void 0===n[r]?n[r]=i[r]:n[r].constructor===Object&&i[r].constructor===Object?o(n[r],i[r]):n[r]=i[r])}try{var n=decodeURIComponent("%7B%0A%09%22RT%22%3A%20%7B%0A%09%09%22cookie%22%3A%20%22%22%0A%09%7D%2C%0A%09%22Akamai%22%3A%20%7B%0A%09%09%22enabled%22%3A%20false%0A%09%7D%0A%7D");if(n.length>0&&window.JSON&&"function"==typeof window.JSON.parse){var i=JSON.parse(n);void 0!==window.BOOMR_config?o(window.BOOMR_config,i):window.BOOMR_config=i}}catch(r){window.console&&"function"==typeof window.console.error&&console.error("mPulse: Could not parse configuration",r)}}();</script> <script nonce="eccc4e70d2375a4a1759ccccb7142634">!function(e){var n="https://s.go-mpulse.net/boomerang/";if("False"=="True")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="9JTXD-CNBZB-FG7SF-PEEED-N9JSF",function(){function e(){if(!r){var e=document.createElement("script");e.id="boomr-scr-as",e.src=window.BOOMR.url,e.async=!0,o.appendChild(e),r=!0}}function t(e){r=!0;var n,t,a,i,d=document,O=window;if(window.BOOMR.snippetMethod=e?"if":"i",t=function(e,n){var t=d.createElement("script");t.id=n||"boomr-if-as",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(/MSIE [67]\./))return window.BOOMR.snippetMethod="s",void t(o,"boomr-async");a=document.createElement("IFRAME"),a.src="about:blank",a.title="",a.role="presentation",a.loading="eager",i=(a.frameElement||a).style,i.width=0,i.height=0,i.border=0,i.display="none",o.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src="javascript:var d=document.open();d.domain='"+n+"';void 0;",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write("<bo"+"dy onload='document._boomrl();'>");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener("load",O._boomrl,!1);else if(O.attachEvent)O.attachEvent("onload",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=14,window.BOOMR.url=n+"9JTXD-CNBZB-FG7SF-PEEED-N9JSF";var i=document.currentScript||document.getElementsByTagName("script")[0],o=i.parentNode,r=!1,d=document.createElement("link");if(d.relList&&"function"==typeof d.relList.supports&&d.relList.supports("preload")&&"as"in d)window.BOOMR.snippetMethod="p",d.href=window.BOOMR.url,d.rel="preload",d.as="script",d.addEventListener("load",e),d.addEventListener("error",function(){t(!0)}),setTimeout(function(){if(!r)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),o.appendChild(d);else t(!1);if(window.addEventListener)window.addEventListener("load",a,!1);else if(window.attachEvent)window.attachEvent("onload",a)}}(),"".length>0)if(e&&"performance"in e&&e.performance&&"function"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=""=="true"?1:0,t="",a="bdpnbeqx2jxecz5vb3pq-f-8cb10eef6-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,o={"ak.v":"39","ak.cp":"246442","ak.ai":parseInt("147953",10),"ak.ol":"0","ak.cr":4,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"e4e7773a","ak.r":44715,"ak.a2":n,"ak.m":"dsca","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":54056,"ak.gh":"23.44.214.11","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1739919071","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==i26rf9P8cJPJyPZH+escsN/ZZG1Qh1MszxLmFSNhsF9s2tnkwG/+zmz7JR+vj2beR3vSYQhIJa3NsLbESkGKMTVWCV+M2JYqy5j6tJEYPNPm9G2rIEwS7xiURAEO+zcG2twGVmbyjvWOitnGXSdNf+ZrI4InhlVoQp9p39Gg9hsIixmTnlMrtGuHB4Hc37l9DN80aA3mWDofz9f+/L48/Dg/6RgF3Elp4Gb8MMcgByE4VJ/2eUfT50VghdWS77oz228swZmOV6aNDKwWRI7PoOUZF/bMUo70uXrL3lmlwDYZnMsrkM3gA41aRZup4ruZzJsB2lb6UwGYE77rinAMp7EIaLlQhnuL2vdeYGGwlHr8P00uYpGjKNTU0q7dIrcWMBdaTs2H9APUNXg8YDmOAdydScCUMExpoQEFMd0nY9s=","ak.pv":"1045","ak.dpoabenc":"","ak.tf":i};if(""!==t)o["ak.ruds"]=t;var r={i:!1,av:function(n){var t="http.initiator";if(n&&(!n[t]||"spa_hard"===n[t]))o["ak.feo"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(o)},rv:function(){var e=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:o,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e("before_beacon",r.av,null,null),e("onbeacon",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="ccm-enabled" ng-app="appModule" ng-controller="appController"> <noscript> <div style="background: #fbfbfb; color: red; border: 1px solid #DCDCDC; width: 95%; margin: 20px auto; padding: 20px; text-align: center; font-size: 16px; font-weight: 300; font-family: 'Open Sans', sans-serif;"> Please enable JavaScript to view the site. </div> </noscript> <script> var dataLayer= {}; var custom_data_1 = ''; var custom_data_2 = ''; var memberFirmAccountID = ''; var searchAllSitesAccountID = ''; if(custom_data_1.length > 0){ custom_data_1 =sc_country + ';' + sc_language +'_'+ (custom_data_1.toLowerCase()).replace(/ /g,"_"); } if(custom_data_2.length > 0){ custom_data_2 =sc_country + ';' + sc_language +'_'+ (custom_data_2.toLowerCase()).replace(/ /g,"_"); } function getCookie(name) { var dc = document.cookie; var prefix = name + "="; var begin = dc.indexOf("; " + prefix); if (begin == -1) { begin = dc.indexOf(prefix); if (begin != 0) return null; } else { begin += 2; var end = document.cookie.indexOf(";", begin); if (end == -1) { end = dc.length; } } return unescape(dc.substring(begin + prefix.length, end)); } var promoIds_attributes=''; var tagNames_attributes=''; var promoIds_disc_more=''; var tagNames_disc_more=''; var promoIds_next_steps=''; var promoIds_trending=''; </script> <div id="gigya-container" style="display: none;"> </div> <div>     <div id="offline_display_message" class="offline-alert-wrapper" style="display: none;">  <span class="deloitte-icon icon-cloud-check"></span> <div class="container-space"> <h5 class="heading-style"> <b>Viewing offline content</b> </h5> <p class="msg-subtitle"> Limited functionality available </p> </div> <div class="close-btn" onclick="closeOfflineBanner()"> <b>Dismiss</b> </div> </div> <header class="cmp-header" id="header" role="banner"> <div class="cmp-header-container cmp-container-width">  <button class="cmp-header__nav-icon" id="header__nav-icon" type="button" aria-label="Menu" aria-expanded="false"> <i class="icon-navicon"></i> </button>  <div class="cmp-header__logo" id="header__logo"> <a href="/us/en.html" title='United States'> <img src="/content/dam/assets/logos/deloitte.svg" alt='United States' width="182" height="34"/> <img class="cmp-header__logo--print" src="/content/dam/assets/logos/deloitte-print.png" alt="" width="182" height="34"/> </a> </div>  <div class="annotations"> </div>   <div id="pr-nav" class="cmp-pr-nav"> <nav role="navigation"> <ul role="menubar"> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list1"> <a href="#" data-sub="Services" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Services<i class="icon-chevron"></i> </a>  <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list1"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4>What's New</h4> <ul> <li> <a href="/us/en/pages/dbriefs-webcasts/upcoming-webcasts.html?icid=wn_upcoming-webcasts" target="_self"> <strong>Register for Dbriefs webcasts</strong> <p></p> </a> </li> <li> <a href="/us/en/pages/consulting/solutions/enterprise-metaverse-consulting.html?icid=wn_enterprise-metaverse-consulting" target="_blank"> <strong>Enterprise metaverse solutions</strong> <p>Explore Deloitte's Unlimited Reality™ services</p> </a> </li> <li> <a href="/us/en/services/sustainability-climate-equity.html?icid=wn_sustainability-climate-equity" target="_self"> <strong>Sustainability, Climate & Equity</strong> <p>Cultivating a sustainable and prosperous future</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12">  <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/services/tax.html?icid=top_tax" target="_self">Tax</a></h4> <ul> <li> <a href="/us/en/pages/tax/articles/operations-transformation.html?icid=top_operations-transformation" target="_self"> Tax Operate</a> </li> <li> <a href="/us/en/pages/tax/articles/us-tax-law-changes.html?icid=top_us-tax-law-changes" target="_self"> Tax Legislation</a> </li> <li> <a href="/us/en/pages/tax/solutions/tax-technology-consulting.html?icid=top_tax-technology-consulting" target="_self"> Tax Technology Consulting</a> </li> <li> <a href="/us/en/pages/tax/solutions/global-employer-services.html?icid=top_global-employer-services" target="_self"> Global Employer Services</a> </li> <li> <a href="/us/en/pages/tax/solutions/legal-business-services.html?icid=top_legal-business-services" target="_self"> Legal Business Services</a> </li> <li> <a href="/us/en/pages/tax/solutions/deloitte-tax-services.html?icid=top_deloitte-tax-services" target="_self"> Tax Services</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/services/consulting.html?icid=top_consulting" target="_self">Consulting</a></h4> <ul> <li> <a href="/us/en/pages/technology/solutions/core-business-operations-consulting-services.html?icid=top_core-business-operations-consulting-services" target="_self"> Core Business Operations</a> </li> <li> <a href="https://www.deloittedigital.com/us/en.html?icid=top_" target="_blank"> Customer & Marketing</a> </li> <li> <a href="/us/en/pages/operations/topics/enterprise-technology-performance.html?icid=top_enterprise-technology-performance" target="_self"> Enterprise Technology & Performance</a> </li> <li> <a href="/us/en/pages/human-capital/solutions/human-capital.html?icid=top_" target="_self"> Human Capital</a> </li> <li> <a href="/us/en/pages/strategy-operations/topics/strategy-and-analytics-consulting.html?icid=top_strategy-and-analytics-consulting" target="_self"> Strategy & Analytics</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/services/audit.html?icid=top_audit" target="_self">Audit & Assurance</a></h4> <ul> <li> <a href="/us/en/pages/audit/topics/audit-innovation.html?icid=top_audit-innovation" target="_self"> Audit Innovation</a> </li> <li> <a href="/us/en/pages/audit/topics/accounting-standards.html?icid=top_accounting-standards" target="_self"> Accounting Standards</a> </li> <li> <a href="/us/en/pages/audit/topics/accounting-events-business-transactions.html?icid=top_accounting-events-business-transactions" target="_self"> Accounting Events & Transactions</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/deloitte-private/solutions/deloitte-private-company-services.html?icid=top_deloitte-private-company-services" target="_self">Deloitte Private</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/services/mergers-acquisitions-restructuring-services.html?icid=top_mergers-acquisitions-restructuring-services" target="_self">M&A and Restructuring</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/services/advisory.html?icid=top_advisory" target="_self">Risk & Financial Advisory</a></h4> <ul> <li> <a href="/us/en/pages/advisory/solutions/accounting-and-internal-controls.html?icid=top_accounting-and-internal-controls" target="_self"> Accounting & Internal Controls</a> </li> <li> <a href="/us/en/pages/risk/solutions/strategic-risk-management.html?icid=top_" target="_self"> Cyber & Strategic Risk</a> </li> <li> <a href="/us/en/pages/regulatory/solutions/regulatory-compliance-services.html?icid=top_regulatory-compliance-services" target="_self"> Regulatory & Legal</a> </li> <li> <a href="/us/en/pages/advisory/solutions/transaction-advisory-services.html?icid=top_transaction-advisory-services" target="_self"> Transactions and M&A</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/deloitte-analytics/solutions/deloitte-analytics.html?icid=top_deloitte-analytics" target="_self">AI & Analytics</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/consulting/solutions/cloud-consulting-services.html?icid=top_cloud-consulting-services" target="_self">Cloud</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a></a></h4> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list2"> <a href="#" data-sub="Industries" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Industries<i class="icon-chevron"></i> </a>  <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list2"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4>What's New</h4> <ul> <li> <a href="/us/en/pages/about-deloitte/articles/client-stories-and-successes.html?icid=wn_client-stories-and-successes" target="_self"> <strong>The Ripple Effect</strong> <p>Real-world client stories of purpose and impact</p> </a> </li> <li> <a href="/us/en/pages/dbriefs-webcasts/upcoming-webcasts.html?icid=wn_upcoming-webcasts" target="_blank"> <strong>Register for Dbriefs webcasts</strong> <p></p> </a> </li> <li> <a href="/us/en/pages/about-deloitte/solutions/industry-advantage-business-transformation.html?icid=wn_industry-advantage-business-transformation" target="_self"> <strong>IndustryAdvantage™</strong> <p>Commercial, products, and operations transformation for the future of your industry.</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12">  <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/industries/consumer-industry.html?icid=top_consumer-industry" target="_self">Consumer</a></h4> <ul> <li> <a href="/us/en/pages/consumer-business/topics/automotive.html?icid=top_automotive" target="_self"> Automotive</a> </li> <li> <a href="/us/en/pages/consumer-business/topics/consumer-products.html?icid=top_consumer-products" target="_self"> Consumer Products</a> </li> <li> <a href="/us/en/pages/consumer-business/topics/retail-wholesale-distribution.html?icid=top_retail-wholesale-distribution" target="_self"> Retail, Wholesale & Distribution</a> </li> <li> <a href="/us/en/pages/consumer-business/topics/transportation-hospitality-and-services-trends.html?icid=top_transportation-hospitality-and-services-trends" target="_self"> Transportation, Hospitality & Services</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/industries/energy-resources-industrials.html?icid=top_" target="_self">Energy, Resources & Industrials</a></h4> <ul> <li> <a href="/us/en/industries/industrials-sector-services.html?icid=top_industrials-sector-services" target="_self"> Industrial Products & Construction</a> </li> <li> <a href="/us/en/industries/power-utilities-and-renewables-industry-hub.html?icid=top_power-utilities-and-renewables-industry-hub" target="_self"> Power, Utilities & Renewables</a> </li> <li> <a href="/us/en/pages/energy-and-resources/topics/energy-chemicals.html?icid=top_" target="_self"> Energy & Chemicals</a> </li> <li> <a href="/us/en/pages/energy-and-resources/articles/mining-and-metals.html?icid=top_mining-and-metals" target="_self"> Mining & Metals</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/industries/financial-services.html?icid=top_financial-services" target="_self">Financial Services</a></h4> <ul> <li> <a href="/us/en/pages/financial-services/topics/banking-capital-markets.html?icid=top_banking-capital-markets" target="_self"> Banking & Capital Markets</a> </li> <li> <a href="/us/en/pages/financial-services/topics/insurance.html?icid=top_insurance" target="_self"> Insurance</a> </li> <li> <a href="/us/en/pages/financial-services/topics/investment-management.html?icid=top_investment-management" target="_self"> Investment Management</a> </li> <li> <a href="/us/en/pages/real-estate/topics/real-estate.html?icid=top_real-estate" target="_self"> Real Estate</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/industries/government-public-services.html?icid=top_government-public-services" target="_self">Government & Public Services</a></h4> <ul> <li> <a href="/us/en/pages/public-sector/topics/defense-security-justice.html?icid=top_defense-security-justice" target="_self"> Defense, Security & Justice</a> </li> <li> <a href="/us/en/pages/public-sector/topics/federal-health.html?icid=top_federal-health" target="_self"> Federal health</a> </li> <li> <a href="/us/en/pages/public-sector/topics/civil-government.html?icid=top_civil-government" target="_self"> Civil</a> </li> <li> <a href="/us/en/pages/public-sector/topics/state-government.html?icid=top_state-government" target="_self"> State & Local</a> </li> <li> <a href="/us/en/pages/public-sector/topics/higher-education.html?icid=top_higher-education" target="_self"> Higher Education</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/industries/life-sciences-and-health-care.html?icid=top_life-sciences-and-health-care" target="_self">Life Sciences & Health Care</a></h4> <ul> <li> <a href="/us/en/pages/life-sciences-and-health-care/topics/health-care.html?icid=top_health-care" target="_self"> Health Care</a> </li> <li> <a href="/us/en/pages/life-sciences-and-health-care/topics/life-sciences.html?icid=top_life-sciences" target="_self"> Life Sciences</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/industries/technology-media-and-telecommunications.html?icid=top_technology-media-and-telecommunications" target="_self">Technology, Media & Telecommunications</a></h4> <ul> <li> <a href="/us/en/pages/technology-media-and-telecommunications/topics/technology-industry.html?icid=top_technology-industry" target="_self"> Technology</a> </li> <li> <a href="/us/en/pages/technology-media-and-telecommunications/topics/telecom-industry.html?icid=top_telecom-industry" target="_self"> Telecommunications</a> </li> <li> <a href="/us/en/pages/technology-media-and-telecommunications/topics/telecommunications-media-entertainment.html?icid=top_" target="_self"> Media & Entertainment</a> </li> </ul> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list3"> <a href="#" data-sub="Insights" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Insights<i class="icon-chevron"></i> </a>  <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list3"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4></h4> <a class="logo" href="/us/en/insights.html" title="Deloitte Insights"> <img src="/etc/designs/insights/insights-redesign/images/logo.svg" alt="Deloitte Insights" class="logo-insight"/> </a> </hr> <h4>What's New</h4> <ul> <li> <a href="/us/en/insights/deloitte-insights-magazine.html?icid=wn_deloitte-insights-magazine" target="_self"> <strong>Deloitte Insights Magazine</strong> <p>Explore the latest issue now</p> </a> </li> <li> <a href="/us/en/insights/legal/deloitte-insights-app.html?icid=wn_deloitte-insights-app" target="_blank"> <strong>Deloitte Insights app</strong> <p>Go straight to smart with daily updates on your mobile device</p> </a> </li> <li> <a href="/us/en/insights/economy/global-economic-outlook/weekly-update.html?icid=wn_weekly-update" target="_self"> <strong>Weekly economic update</strong> <p>See what's happening this week and the impact on your business</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12">  <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/.html?icid=top_" target="_self">Spotlight</a></h4> <ul> <li> <a href="/us/en/insights/economy/global-economic-outlook/weekly-update.html?icid=insights_top_weekly-update" target="_self"> Weekly Economic Outlook</a> </li> <li> <a href="/us/en/insights/focus/top-10-business-insights.html?icid=top_top-10-business-insights" target="_self"> Top 10 Reading Guide</a> </li> <li> <a href="/us/en/insights/environmental-social-governance.html?icid=insights_top_environmental-social-governance" target="_self"> Celebrating Earth Month</a> </li> <li> <a href="/us/en/insights/resilience.html?icid=top_resilience" target="_self"> Resilience</a> </li> <li> <a href="/us/en/insights/focus/cognitive-technologies.html?icid=top_cognitive-technologies" target="_self"> Artificial Intelligence</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/.html?icid=top_" target="_self">Topics</a></h4> <ul> <li> <a href="/us/en/insights/strategy.html?icid=top_strategy" target="_self"> Strategy</a> </li> <li> <a href="/us/en/insights/economy-society.html?icid=top_economy-society" target="_self"> Economy & Society</a> </li> <li> <a href="/us/en/insights/operations.html?icid=top_operations" target="_self"> Operations</a> </li> <li> <a href="/us/en/insights/workforce.html?icid=insights_top_workforce" target="_self"> Workforce</a> </li> <li> <a href="/us/en/insights/technology.html?icid=top_technology" target="_self"> Technology</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/.html?icid=top_" target="_self">Industries</a></h4> <ul> <li> <a href="/us/en/insights/consumer-industry.html?icid=insights_top_consumer-industry" target="_self"> Consumer</a> </li> <li> <a href="/us/en/insights/energy-resources-industrials.html?icid=insights_top_energy-resources-industrials" target="_self"> Energy, Resources, & Industrials</a> </li> <li> <a href="/us/en/insights/industry/financial-services.html?icid=insights_top_financial-services" target="_self"> Financial Services</a> </li> <li> <a href="/us/en/insights/industry/public-sector.html?icid=insights_top_public-sector" target="_self"> Government & Public Services</a> </li> <li> <a href="/us/en/insights/life-sciences-health-care.html?icid=insights_top_life-sciences-health-care" target="_self"> Life Sciences & Health Care</a> </li> <li> <a href="/us/en/insights/technology-media-telecommunications.html?icid=insights_top_technology-media-telecommunications" target="_self"> Technology, Media, & Telecommunications</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/.html?icid=top_" target="_self">More from Deloitte Insights</a></h4> <ul> <li> <a href="/us/en/insights/about-deloitte-insights.html?icid=insights_top_about-deloitte-insights" target="_self"> About</a> </li> <li> <a href="/us/en/insights/deloitte-insights-magazine.html?icid=top_deloitte-insights-magazine" target="_self"> Deloitte Insights Magazine</a> </li> <li> <a href="/us/en/insights/multimedia/podcasts.html?icid=top_podcasts" target="_self"> Press Room Podcasts</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a></a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a></a></h4> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list4"> <a href="#" data-sub="Careers" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Careers<i class="icon-chevron"></i> </a>  <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list4"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4>What's New</h4> <ul> <li> <a href="/us/en/careers/students.html?icid=wn_students" target="_self"> <strong>Students</strong> <p>Your success is our focus. From internships to on-the-job training, there’s plenty of room for your career to grow for years to come. Apply today and join us. We can impact the world—together.</p> </a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-talent-networks.html?icid=wn_join-deloitte-talent-networks" target="_blank"> <strong>Deloitte's Talent Network</strong> <p>Inspiring connections. Impactful work. All here. All waiting to be discovered by you. When you join our Talent Network, you're connecting to career resources that provide insights into working at Deloitte and potential job opportunities. Let's get started.</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12">  <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/careers/careers.html?icid=top_careers" target="_self">Careers</a></h4> <ul> <li> <a href="/us/en/pages/careers/articles/join-deloitte-audit-careers.html?icid=top_join-deloitte-audit-careers" target="_self"> Audit & Assurance</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-consulting-careers.html?icid=top_join-deloitte-consulting-careers" target="_self"> Consulting</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-advisory-careers.html?icid=top_join-deloitte-advisory-careers" target="_self"> Risk & Financial Advisory</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-tax-careers.html?icid=top_join-deloitte-tax-careers" target="_self"> Tax</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-internal-services-careers.html?icid=top_join-deloitte-internal-services-careers" target="_self"> Internal Services</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-us-delivery-centers.html?icid=top_join-deloitte-us-delivery-centers" target="_self"> US Delivery Center</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/careers/students.html?icid=top_students" target="_self">Students</a></h4> <ul> <li> <a href="/us/en/careers/students.html?icid=top_students" target="_self"> Explore opportunities</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-internships.html?icid=top_join-deloitte-internships" target="_self"> Internships</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/careers/experienced-hires.html?icid=top_experienced-hires" target="_self">Experienced Professionals</a></h4> <ul> <li> <a href="/us/en/careers/additional-opportunities.html?icid=top_additional-opportunities" target="_self"> Additional Opportunities</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-military-veterans.html?icid=top_join-deloitte-military-veterans" target="_self"> Veterans</a> </li> <li> <a href="/us/en/careers/executives.html?icid=top_executives" target="_self"> Executives</a> </li> <li> <a href="/us/en/pages/careers/articles/deloitte-open-talent.html?icid=top_deloitte-open-talent" target="_self"> Contractors</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="https://apply.deloitte.com/?icid=top_" target="_blank">Job Search</a></h4> <ul> <li> <a href="https://apply.deloitte.com/careers/SearchJobs?3_5_3=477%2C478%2C480?icid=top_" target="_blank"> Entry Level Jobs</a> </li> <li> <a href="https://apply.deloitte.com/careers/SearchJobs?3_5_3=479?icid=top_" target="_blank"> Experienced Professional Jobs</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-recruiting-tips.html?icid=top_join-deloitte-recruiting-tips" target="_self"> Recruiting Tips</a> </li> <li> <a href="/us/en/pages/careers/articles/explore-your-fit.html?icid=top_explore-your-fit" target="_self"> Explore Your Fit</a> </li> <li> <a href="/us/en/pages/labor-condition-applications/articles/labor-condition-applications.html?icid=top_labor-condition-applications" target="_self"> Labor Condition Applications</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/careers/life-at-deloitte.html?icid=top_life-at-deloitte" target="_self">Life at Deloitte</a></h4> <ul> <li> <a href="/us/en/pages/careers/topics/life-at-deloitte-careers-blog.html?icid=top_life-at-deloitte-careers-blog" target="_self"> Life at Deloitte Careers Blog</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/growth-and-development.html?icid=top_growth-and-development" target="_self"> Growth & Development</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/inclusion-work-life-fit.html?icid=top_inclusion-work-life-fit" target="_self"> Thriving Together</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/deloitte-university-leadership-center.html?icid=top_" target="_self"> Deloitte University</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/careers/alumni.html?icid=top_alumni" target="_self">Alumni Relations</a></h4> <ul> <li> <a href="https://deloittesurvey.deloitte.com/Community/se/3FC11B266BCBC785?icid=top_" target="_blank"> Update Your Information</a> </li> <li> <a href="https://alumni.deloitte.com/event/event/index/menu?icid=top_" target="_blank"> Events</a> </li> <li> <a href="https://alumni.deloitte.com/modeman/instance/main/name/jobs/index/menu?icid=top_" target="_blank"> Marketplace Jobs Dashboard</a> </li> </ul> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li class="cmp-pr-nav__site-selector cmp-pr-nav__item" role="menuitem"> <a href="javascript:void(0)" class="cmp-header__ut-nav__site-sel__link location-link" data-toggle="siteSelector" aria-expanded="false" role="button"> <span class="desk-countrySelector">US-EN</span> <span class="mobile-location">Location:</span> <span class="mobile-countrySelector">United States-English</span>   <i class="icon-chevron"></i> </a> </li> <li class="cmp-pr-nav__contactus-link cmp-pr-nav__item"> <a href="/us/en/footerlinks/contact-us.html?icid=top_contact-us" aria-label="contact us" class="cmp-pr-nav__item__link" title='Contact us' aria-expanded="false"> <i class="icon-phone-o"></i> <span class="mobile-contactUs">Contact us</span> </a> </li> </ul> </nav> <div class="menu-overlay"></div> </div>  <div class="cmp-header__ut-wrapper">  <div class="cmp-search" id="internal-search"> <div class="aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--phone--1 cmp-header__mobile--close"> <button class="cmp-search__remove-icon" type="button" aria-label="Close" aria-expanded="false"> <i class="icon-remove"></i> </button> </div> <div class="aem-GridColumn aem-GridColumn--phone--11 cmp-header__mobile--searchinput"> <div class="cmp-search__form"> <ds-search-bar></ds-search-bar> <ds-oe-search style="display: none !important;"></ds-oe-search> <ds-oe-search-bar style="display:none !important"></ds-oe-search-bar> <ds-search hidden></ds-search> </div> </div> </div> </div> <ul id="header__ut-nav" class="cmp-header__ut-nav"> <li id="header__ut-nav__search-icon" class="cmp-header__ut-nav__search-icon"> <button class="" type="button" aria-label='Search'> <i class="icon-search"></i> </button> </li> <li id="header__ut-nav__site-sel" class="cmp-header__ut-nav__site-sel">  <a href="javascript:void(0)" class="cmp-header__ut-nav__site-sel__link location-link" data-toggle="siteSelector" aria-expanded="false" role="button"> <span class="desk-countrySelector">US-EN</span> <span class="mobile-location">Location:</span> <span class="mobile-countrySelector">United States-English</span>   <i class="icon-chevron"></i> </a> </li> <li id="header__ut-nav__cts-link" class="cmp-header__ut-nav__cts-link"> <a href="/us/en/footerlinks/contact-us.html?icid=top_contact-us" title='Contact us' aria-label='Contact us'> <i class="icon-phone-o"></i> <span class="cmp-header__ut-nav__cts-link__text">Contact us</span> </a> </li>  <li id="register" class="cmp-header__ut-nav__reg-link"> <a class="icon-profile-outline icon" aria-label="profile outline" href="https://my.deloitte.com?site=us-en" title='Join My Deloitte'> </a> </li> <li id="profile_pic_id" class="profile-pic" aria-expanded="false"> <span id="profile_pic_span" class="logged-in icon"> <img id="profile_pic"/> </span> <a id="profile_pic_id_mobile" href="https://my.deloitte.com/index.html#/dashboard" target="_blank" rel="noopener noreferrer" class="header-button mobile-register-button logged-in"><span class="profile_pic_span_mobile"><img id="profile_pic_mobile"/></span></a> <ul class="nav-content" id="nav-content" role="menu"> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/dashboard?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-dashboard" onclick="setCookieForPullDownMenu()">Dashboard</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/bookmarks?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-bookmark-o" onclick="setCookieForPullDownMenu()">Saved items</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/feed?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-tags-o" onclick="setCookieForPullDownMenu()">Content feed</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/subscriptions?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-subscribe" onclick="setCookieForPullDownMenu()">Subscriptions</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/profile?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-profile-outline" onclick="setCookieForPullDownMenu()">Profile/Interests</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/account-settings?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-configure" onclick="setCookieForPullDownMenu()">Account settings</a> </li> <li> <button class="signout_button" href="#" onclick="logOut();">Log out</button> </li> </ul> </li>  </ul> </div> </div>    <script> var meta_engine= 'https://deloitte-com-prod.es.northeurope.azure.elastic-cloud.com/dcom-prod-*/_search'; var search_engine= 'https://deloitte-com-prod.es.northeurope.azure.elastic-cloud.com/dcom-prod-english/_search'; var search_key= 'TkNEOVA0RUJKZzJiQkpxN3FnMHg6LXVUdFBBSzNTSTZtWl9OcEZqM1BGUQ'; var searchFacets = "[{"anchor":"Insights","label_with_op":"di-legacy-articles|legacy-homepage|moocpage|legacy-multimedia|flex-articlemultimedia|flex-home|di-flex-blp|flex-topic-two"},{"anchor":"Profiles","label_with_op":"legacy-eeprofile"},{"anchor":"Events","label_with_op":"flex-eventdetails|flex-eventslisting"},{"anchor":"Articles","label_with_op":"dcom-legacy-articles|flex-blp"},{"anchor":"Topics","label_with_op":"legacy-extendedtopic"},{"anchor":"Services","label_with_op":"legacy-solutions|flex-recoverypage"}]"; searchFacets = searchFacets.replace(/"|"/g, '"'); var internalFacets = JSON.parse(searchFacets); var filter_by = "Filter By"; var cse_AllResultsLabel = "All results"; var results_for = "Results for"; var max_results = "More than 100 results"; var search_placeholder = "Search"; var Search_result_term = ""; var word_results ="Results found"; var word_result ="result found"; var search_suggestions = "Search suggestions"; </script>  </header> </div> <div id="datalayerdiv"> <script type="text/javascript"> dataLayer.page={ "attributes": { "pageID": "41ee1fad", "pagename": "/us/en/pages/tax/solutions/advice-on-business-tax-credits", "country": "united states", "language": "en", "urlCountry": "us", "pageTemplate": "Deloitte_Solution_Page", "siteSection": "tax", "documentAge": "634", "pageTitle": "Business_Tax_Credits,_Incentives,_and_other_ESG_tax_Services_|_Deloitte_US", "blueprintName": "", "createDate": "26 May. 2023", "publishDate": "26 May. 2023", "tag2": "", "description": "Deloitte offers ESG tax services, such as advice on environmental tax credits and business incentives, to support the transition to a green, sustainable future.", "headline1": "", "headline2": "", "mfSite" : "Deloitte", "primaryTopic": "", "thumbnailUrl": "", "contentLabel18n": "Content_type_services" } }; dataLayer.search={ "searchTerm": "", "pageNum": "1", "Facet": "all" }; dataLayer.custom={ "customConversion1": "us;en_tax:na:K0159070", "customConversion2": "us;en_marketing:_service_descriptions:_services", "customConversion3": "", "customConversion4": "", "customConversion5": "", "customConversion6": "", "customConversion7": "", "customTraffic1": "", "customTraffic2": "", "customTraffic3": "", "customTraffic4": "", "customTraffic5": "", "customActions": "", "targetingCodes": "" }; </script> </div> <div class="wrapper content-page"> <script> function getCookie(name) { var dc = document.cookie; var prefix = name + "="; var begin = dc.indexOf("; " + prefix); if (begin == -1) { begin = dc.indexOf(prefix); if (begin != 0) return null; } else { begin += 2; var end = document.cookie.indexOf(";", begin); if (end == -1) { end = dc.length; } } return unescape(dc.substring(begin + prefix.length, end)); } </script> <div class="main-container content-page headerimage"> <div class="content main"> <script> function closePopup(){ $(".mydeloitte-alert--success,.mydeloitte-alert--danger,.mydeloitte-alert--warning").hide().removeClass("alert-show"); $(".mydeloitte-alert--success,.mydeloitte-alert--danger,.mydeloitte-alert--warning,.mydeloitte-alert").css("top",""); $("#header").css("margin-top","0"); $(".main-container.content-page").css("margin-top","0"); alertHeight = $(".mydeloitte-alert").outerHeight(true); } </script> <div style="display:none" class="mydeloitte-alert mydeloitte-alert--success"> <div class="container"> <div class="row mydeloitte-alert-body">  <div class="col-md-1"> <span class="mydeloitte-alert-body__icon icon-myDeloitte-circle icon-check"></span> </div>  <div class="col-md-8"> <div class="mydeloitte-alert-body-text"> <p class="mb-0" id="bookmark-detail"><span id="bookmark-title"><strong>Sustainability, climate & equity tax services</strong></span> has been saved </p> </div> </div>  <div class="col-md-3"> <div class="ctrl-btns"> <a target="_blank" rel="noopener noreferrer" href="https://my.deloitte.com/index.html#/dashboard?requestedBy=dcom&site=us-en"><button class="secondary-small-button">My Deloitte </button></a> </div> </div>  <button type="button" class="close" aria-label="alert-close" onclick="closePopup()"> <span>×</span> </button> </div> </div> </div> <div style="display:none" class="mydeloitte-alert mydeloitte-alert--danger"> <div class="container"> <div class="row mydeloitte-alert-body">  <div class="col-md-1"> <span class="mydeloitte-alert-body__icon icon-myDeloitte-circle icon-file-text-o"></span> </div>  <div class="col-md-7"> <div class="mydeloitte-alert-body-text"> <p class="mb-0" id="bookmark-detail"><span id="bookmark-title"><strong>Sustainability, climate & equity tax services</strong></span> has been removed </p> </div> </div>  <div class="col-md-4"> <button onclick="bookMarkPage(bookmarkJSONStr)" class="secondary-small-button">Undo</button> <a target="_blank" rel="noopener noreferrer" href="https://my.deloitte.com/index.html#/dashboard?requestedBy=dcom&site=us-en"><button class="secondary-small-button">My Deloitte </button></a> </div>  <button type="button" class="close" aria-label="alert-close" onclick="closePopup()"> <span>×</span> </button> </div> </div> </div> <div style="display:none" class="mydeloitte-alert mydeloitte-alert--warning"> <div class="container"> <div class="row mydeloitte-alert-body">  <div class="col-md-1"> <span class="mydeloitte-alert-body__icon icon-myDeloitte-circle icon-file-text-o"></span> </div>  <div class="col-md-8"> <div class="mydeloitte-alert-body-text"> <p class="mb-0" id="bookmark-detail">An Article Titled <span id="bookmark-title"><strong>Sustainability, climate & equity tax services</strong></span> already exists in Saved items </p> </div> </div>  <div class="col-md-3"> <div class="ctrl-btns"> <a target="_blank" rel="noopener noreferrer" href="https://my.deloitte.com/index.html#/dashboard?requestedBy=dcom&site=us-en"><button class="secondary-small-button">My Deloitte </button></a> </div> </div>  <button type="button" class="close" aria-label="alert-close" onclick="closePopup()"> <span>×</span> </button> </div> </div> </div> <div class="headerintro"> <div class="headerintro" id="content__header-intro">  <div class="header-intro-container solution-color"> <div class="responsive-img-container"> <img id="article-hero-img" class="responsive-img" src="" data-orgsrc="/content/dam/Deloitte/us/Images/header_images/esg-banner.png" data-aspectratio="4:1"/> </div> </div> </div> <script type="text/javascript"> var thankyoupageentityName = 'Sustainability, climate \x26amp; equity tax services<br \/>\r\n'; </script></div> <div class="content-page-info solution-color"> <div class="left-content-section extended">  <div class="header-intro-container extended-info"> <div id="article-content-type" class="header-intro-label"> <p class="tertiary-label-style tertiary-headline" itemprop="articleSection"> Services </p> </div> <div id="article-title" class="header-intro"> <h1 class="primary-headline" itemprop="headline">Sustainability, climate & equity tax services</h1> <h2 class="secondary-headline" itemprop="alternativeHeadline">Accelerating your journey to net zero</h2> </div> </div> <div id="article-intro-pre"> <div class="introductioncopy introductionCopyPre" id="content__intro-copy-pre"> <div class="introduction-copy"></div> </div> </div> <section> <div class="share-bar" id="share-centre"> <div class="custom-socialshare social-share-links"> <section> <ul> <li><a class="icon-linkedin" onclick="launchShare('linkedin');" title="Share on LinkedIn" href="#" data-provider="linkedin"></a></li> <li><a class="icon-twitter" onclick="launchShare('twitter');" title="Share on Twitter" href="#" data-provider="twitter"></a></li> <li><a class="icon-facebook" onclick="launchShare('facebook');" title="Share on Facebook" href="#" data-provider="facebook"></a></li> <li><a class="icon-pinterest" onclick="launchShare('pinterest');" title="Pin on Pinterest" href="#" data-provider="pinterest"></a></li> <li><a class="icon-email" onclick="launchShare('email');" title="Share via email" href="#" data-provider="email"></a></li> </ul> </section> <script> var removebookmarktitle = "Saved for later"; var addbookmarktitle = "Save for later"; var addtomybookmarkstitle = "Save for later"; var addedtomybookmarkstitle = "Saved for later"; </script></div> </div> </section> <div id="article-intro-post"> <div class="introductionCopyPost introductioncopy" id="content__intro-copy-post"> <div class="introduction-copy"></div> </div> </div>  <div class="content-components">   <div> <div class="htmlfragment section">  <div class="standard-white-component no-padding"> <h3 class="secondary-headline"> </h3> <p> </p> <div class="html-fragment-content"> <style> /* -- Product Page Hero -- */ .page-hero { background-position: top left; background-repeat: no-repeat; background-size: auto 100%; background-color: #000; } .page-hero-image { margin: 0; padding: 3em 0 0; } .page-hero-image-size { width:85%; margin-right: 1.7em; } .page-hero-content h1 { font-size: 3em; font-weight: 300; line-height: normal; margin: 0; padding: 0; color: #FFF; } .page-hero-content h1 b { color: #FFF; } .page-hero-content h1 .tm { font-size: .5em; position: relative; top: -.75em; } .page-hero-content h1 img { vertical-align: baseline; } .page-hero-content__text-logo { margin-bottom: 10px; } .page-hero-content__mobile-logo { height: 28px !important; margin-bottom: 10px; } .page-hero-content__desktop-logo { display: none; height: 64px !important; } .page-hero-content h2 { font-size: 2.4em; font-weight: 300; line-height: normal; margin: 1em 0 1.5em; padding: 0; color: #D0D0CE; } .page-hero-content p { font-size: 1.5em; line-height: normal; margin: .6em 0 0; color: #FFF; } @media (max-width: 899px) { .page-hero { background: transparent !important; } .page-hero-image img { width: auto; } .page-hero-content { background: #000; padding: 0 20px 20px; } } @media (min-width: 900px) { .page-hero { padding: 0 0 0 6em; } .page-hero .l-container { display: flex; flex-direction: row-reverse; } .page-hero-content { width: 50%; height: inherit; padding: 4em 0 0 2em; } .page-hero-image { background: transparent !important; width: 50%; text-align: right; margin: 0; padding: 0; margin-bottom: 1.4em; } .page-hero-content h1 { font-size: 2.8em; line-height: 1.6em; margin: 1.4em 0 0; } .page-hero-content h1 b { color: #FFF; } .page-hero-content__mobile-logo { display: none; } .page-hero-content__desktop-logo { display: inline-block; } .page-hero-content p { font-size: 1.7em; line-height: 1.6em; max-width: 570px; } } /* -- Custom CSS styles -- */ .page-hero-content__text-logo { margin-bottom: 0; } .page-about-content p { font-size: 1em; line-height: normal; font-weight: normal; } .cta-view { display: inline-block; font-size: 1em; } @media (min-width: 900px) { .cta-view { font-size: 1.2em; } } @media only screen and (min-width: 1080px) { .fragment-topnav { font-size: 1em; } .fragment-topnav-wrapper { max-width: 1180px; } } </style> <script type="text/javascript"> // Get options from CMS var pageHeroImg = "/content/dam/Deloitte/us/Images/Misc/html-fragment-images/building-tree-spiral.gif", pageHeroTitle = "Sustainability tax services", pageHeroTitleTm = "no", pageHeroWordmark = "${title-wordmark}", pageHeroWordmarkMobile = "${title-wordmark-mobile}"; $(document).ready(function(){ // Remove Default title/description $("#page-hero").closest(".htmlfragment").find("h3.secondary-headline").siblings("p").remove(); $("#page-hero").closest(".htmlfragment").find("h3.secondary-headline").remove(); if(pageHeroTitle == "" || pageHeroTitle.substring(0,2) == "${") { // If no title has been set, append wordmarks if(pageHeroWordmark != "" && pageHeroWordmark.substring(0,2) != "${") { // Append Desktop Wordmark $("#page-hero h1").append('<img class="page-hero-content__desktop-logo" src="' + pageHeroWordmark + '" />'); } if(pageHeroWordmarkMobile != "" && pageHeroWordmarkMobile.substring(0,2) != "${") { // Append Mobile Wordmark $("#page-hero h1").after('<img class="page-hero-content__mobile-logo" src="' + pageHeroWordmarkMobile + '" />'); } } else { // Handle trademark if(pageHeroTitleTm == "true" || pageHeroTitleTm == "yes") { pageHeroTitle += "<span class=\"tm\">™</span>"; } $("#page-hero h1").append('<span class="page-hero-content__text-logo">' + pageHeroTitle + '</span>'); } }); </script> <div id="page-hero" class="page-hero u-reset" data-frag-id="ges-hero"> <div class="l-container"> <div class="page-hero-image"> <img src="/content/dam/Deloitte/us/Images/Misc/html-fragment-images/building-tree-spiral.gif" class="page-hero-image-size"> </div> <div class="page-hero-content"> <h1></h1> <p><h2>Accelerating your journey to net zero</h2><p>In response to rising investor demands and new regulations like the 2022 Inflation Reduction Act (IRA), companies are working intensely to increase their focus on environmental, social, and governance (ESG) goals. As they accelerate their sustainability efforts, tax leaders may find themselves at the epicenter of a major transformation. Deloitte can support you on this journey.</p></p> </div> </div> </div> </div> </div></div> <div class="htmlfragment section">  </div> <div class="standardcopy parbase section"> <div class="standard-copy" id="-fullwidth-scc-">  <div class="standard-copy-left-column">  <div class="custom-rte"> <h3 class="secondary-headline"> The rapidly changing sustainability tax landscape</h3> <p>Sustainability will likely have a profound impact on business operations, and tax departments have a vital role to play in decision-making and strategy.<br> </p> <p>Take the IRA’s sustainability, climate and equity provisions. They include new tax incentives to promote climate change mitigation and clean energy. Significant changes to credit eligibility requirements including enhanced and extended existing credits. And new options for credit monetization that will impact the project finance and development landscape of the energy transition.</p> <p>These new ESG rules and increasing stakeholder demands are creating greater urgency to focus on sustainability risks, potential opportunities, and disclosure requirements. Tax teams need to be ready to respond and potentially contribute to the policy environment, ensure that tax is integrated into business decision-making, and have the right skills and resources to react to business opportunities and challenges resulting from this ongoing transformation.<br> </p>  </div> </div>  <div class="clear"></div> </div> </div> <div class="htmlfragment section">  <div class="standard-white-component no-padding"> <div class="html-fragment-content"> <style> .flip-cards-test-container { width: 100%; background-color: white; margin: 15px 0px; } .flip-cards-test-container { background-color: white; } .flip-cards-test { display: flex; flex-wrap: wrap; gap: 10px; justify-content: center; align-items: center; width: 100%; max-width: 1200px; margin: auto; } .flip-cards-test .flip-card { width: 250px; height: 465px; perspective: 1000px; } .flip-cards-test .flip-card .flip-card-inner { position: relative; width: 100%; height: 100%; transition: transform 0.8s; transform-style: preserve-3d; } .flip-cards-test .flip-card .card-front, .flip-cards-test .flip-card .card-back { position: absolute; width: 100%; height: 100%; display: flex; flex-direction: column; padding: 18px 15px; -webkit-backface-visibility: hidden; /* Safari */ backface-visibility: hidden; box-sizing: border-box; } .flip-cards-test .flip-card .card-front { background-color: black; border-bottom: 4px solid black; } .flip-cards-test .flip-card .card-front .flip-card-title, .flip-cards-test .flip-card .card-front .flip-card-content, .flip-cards-test .flip-card .card-front .more-cta { color: white; } .flip-cards-test .flip-card .card-front .flip-card-title, .flip-cards-test .flip-card .card-front .flip-card-content, .flip-cards-test .flip-card .card-front .more-cta { color: white; } .flip-cards-test .flip-card .card-front:hover { border-bottom: 4px solid #43b02a; } .flip-cards-test .flip-card .card-front:hover { border-bottom: 4px solid ${highlight-color}; } .flip-cards-test .flip-card .card-front { background-color: black; border-bottom: 4px solid black; } .flip-cards-test .flip-card .flip-card-title, .flip-cards-test .flip-card .flip-card-content { font-size: 18px; margin-bottom: 0px; } .flip-cards-test .flip-card .flip-card-title { height: 60px; } .flip-cards-test .flip-card .more-cta { display: flex; gap: 15px; width: fit-content; padding-top: 10px; margin-top: auto; font-size: 18px; font-weight: bold; border-top: 4px solid #43b02a; } .flip-cards-test .flip-card .more-cta { border-top: 4px solid ${highlight-color}; } .flip-cards-test .flip-card .card-back { background-color: white; transform: rotateX(180deg); } .flip-cards-test .flip-card ul { list-style-type: disc; } .flip-cards-test .flip-card ul li { margin-left: 22px; margin-bottom: 8px; font-size: 16px; } .flip-cards-test .flip-card .card-back { color: black; } .flip-cards-test .flip-card .card-back { background-color: #ddefe8; } .flip-cards-test .flip-card.flipped .flip-card-inner { transform: rotateX(180deg); } .flip-cards-test .flip-card .card-back .flip-card-title { font-weight: bold; } @media (max-width: 1064px) { .flip-cards-test { max-width: 510px; } } @media (max-width: 768px) { .flip-cards-test { flex-direction: column; } } </style> <div class="flip-cards-test-container"> <div class="flip-cards-test"> <div class="flip-card"> <div class="flip-card-inner"> <div class="card-front"> <p class="flip-card-title"> Strategy </p> <p class="flip-card-content"> Evaluate and prioritize impact of sustainability, climate, and equity trends and uncertainties that account for changing stakeholder expectations. Deloitte can help define an organization’s strategies to advance toward a more sustainable future. </p> <div class="more-cta"> <span> More </span> </div> </div> <div class="card-back"> <p class="flip-card-title"> Strategy </p> <p class="flip-card-content"> <ul> <li>Climate and ESG assessments and analytics (impact/risk)</li> <li>Sustainability strategy and road map development</li> <li>Customer experience and green product strategy and innovation</li> <li>M&A advisory</li> <li>Workforce strategy</li> <li>Public policy strategy</li> </ul> </p> </div> </div> </div> <div class="flip-card"> <div class="flip-card-inner"> <div class="card-front"> <p class="flip-card-title"> Operations </p> <p class="flip-card-content"> Utilizing an organizational sustainability strategy, build and implement the capabilities, processes, innovations, and ecosystems required to mitigate and adapt to climate and social change. </p> <div class="more-cta"> <span> More </span> </div> </div> <div class="card-back"> <p class="flip-card-title"> Operations </p> <p class="flip-card-content"> <ul> <li>Transition to clean and renewable energy</li> <li>Organizational change and HR management</li> <li>Sustainable operations and supply chain transformation</li> <li>Risk and resiliency management</li> <li>Tax structuring</li> </ul> </p> </div> </div> </div> <div class="flip-card"> <div class="flip-card-inner"> <div class="card-front"> <p class="flip-card-title"> Finance </p> <p class="flip-card-content"> Deloitte can help accelerate operations transformation by leveraging evolving capital market transition to increase sustainable investments and optimize cost and capital structure. </p> <div class="more-cta"> <span> More </span> </div> </div> <div class="card-back"> <p class="flip-card-title"> Finance </p> <p class="flip-card-content"> <ul> <li>Carbon trading markets</li> <li>Restructuring</li> <li>Government grants and incentives</li> <li>Capital planning and management</li> <li>Treasury management</li> </ul> </p> </div> </div> </div> <div class="flip-card"> <div class="flip-card-inner"> <div class="card-front"> <p class="flip-card-title"> Report </p> <p class="flip-card-content"> Capture and communicate complete, transparent preparation of sustainability, climate, and equity performance data and metrics in accordance with recognized standards, providing assurance on ESG disclosures to enhance trust in reported information. </p> <div class="more-cta"> <span> More </span> </div> </div> <div class="card-back"> <p class="flip-card-title"> Report </p> <p class="flip-card-content"> <ul> <li>ESG readiness and assurance</li> <li>Governance </li> <li>ESG integrated reporting and regulatory compliance</li> <li>ESG data management and controls</li> <li>Investor relations and communications</li> </lu> </p> </div> </div> </div> </div> </div> <script> $(".flip-cards-test .flip-card").on("click", function() { $(this).toggleClass("flipped"); }); </script> </div> </div></div> <div class="htmlfragment section">  <div id="carousel" class="standard-white-component "> <h3 class="secondary-headline"> </h3> <p> </p> <div class="html-fragment-content"> </div> </div></div> <div class="htmlfragment section">  <div id="1" class="standard-white-component "> <h3 class="secondary-headline">Sustainable transformation with Deloitte tax services</h3> <p>Deloitte leverages its global tax network to advise your company on the adoption of tax technology and sustainable operating practices and transformation to a net-zero business model. Our sustainability services team is well positioned to support you on your journey to net zero.</p> <div class="html-fragment-content">  <link rel="stylesheet" type="text/css" href="/content/dam/html/us/mosaic-grid/current-release/css/sumoselect.css"> <link rel="stylesheet" type="text/css" href="/content/dam/html/us/mosaic-grid/current-release/css/dcom-mosaic-grid.css">    <div class="mosaicgrid section" id="mosaicgrid"> <div class="mosaicgrid-ctrls-cont clearfix"> <div class="mosaicgrid-ctrls clearfix"> <div class="mosaicgrid-ctrls-filters"> <span class="mosaicgrid-ctrl-label"></span> </div>  </div> </div> <div class="mosaicgrid-cont" id="mosaicgrid-cont"> <div class="mosaicgrid-preloader"> <div class="mosaicgrid-preloader-anim mosaicgrid-preloader-anim-full"></div>  </div> </div> </div>  <div class="mosaicgrid-modal-cont" id="mosaicgrid-modal-cont"></div> <script> // Picture element HTML5 shiv document.createElement( "picture" ); </script> <script src="/content/dam/html/us/mosaic-grid/current-release/js/picturefill-v3.0.2.min.js" type="text/javascript"></script> <script src="/content/dam/html/us/mosaic-grid/current-release/js/handlebars-v4.0.11.js" type="text/javascript"></script> <script src="/content/dam/html/us/mosaic-grid/current-release/js/jquery.scrollTo.min.js" type="text/javascript"></script> <script src="/content/dam/html/us/mosaic-grid/current-release/js/jquery.sumoselect.min.js" type="text/javascript"></script> <script src="/content/dam/html/us/mosaic-grid/current-release/js/jquery.tube.js" type="text/javascript"></script>  <script type="text/javascript"> //set tracking name var mosaicgridPageName = "esg-mosaic"; var mosaicgridPageName = mosaicgridPageName.replaceAll(' ', '-'); var mosaicgridPageName = mosaicgridPageName.replaceAll(/[,.\'\"\\\|\/]/g, '').toLowerCase(); //path to content js file var mosaicgridContentURL = "https://www2.deloitte.com/content/dam/html/us/mosaic-grid/grid-content/btc-new-5.js?nc=1"; //path to content js file for shared/global file //var mosaicgridContentURL = "${file-path}"; //path to img folder var mosaicgridImagePath = "https://www2.deloitte.com/content/dam/Deloitte/us/Images/Misc/html-fragment-images/mosaic-grid/"; //path to img folder for shared/global file //var mosaicgridImagePath = "${image-path}"; // number of items in grid var mosaicgridItems = 8; // width of grid (3 or 4) var mosaicgridWidth = 4; // enable mouseover abstract preview var mosaicgridMouseovers = true; // randomize inital grid content var mosaicgridItemsRandom = false; //number of items in filter pages (if null show all) var mosaicgridItemsPerPage = 8; //number of items visible in pager var mosaicgridItemsPager = 8; // hide/show filters var mosaicgridShowFilters = false; // include secondary filters var mosaicgridSecondaryFilters = false; // text for filter label var mosaicgridFilterLabel = "Sort by"; // text on selection fields var mosaicgridFilterSelectLabels = ["${category-label-1}","${category-label-2}"]; //filter logical operator (and/or) var mosaicgridFilterAndOr = "or"; //show logical operator (and/or) as selection var mosaicgridShowOperator = false; //locale array for multiselect filters var mosaicgridLocaleText = ['Submit', 'Cancel', 'Select All']; //label text for 'all' button var mosaicgridAllText = "all"; //label text for 'reset' button var mosaicgridResetText = "Refresh"; //show read more link var mosaicgridHideReadMore = "${hide-readmore-title}"; //grid block flip var mosaicgridFlip = false; //d-com font icon to use "icon-external-link" or "icon-plus" var mosaicgridFlipIcon = "${icon}"; //show block category/text area1 label var mosaicgridBlockLabel = "false"; //read more button text - default is Read more var mosaicgridReadMoreText = "Read more"; //user modal or direct link var mosaicgridModal = true; //set template style for default view (grid or list) var mosaicgridDefaultView = "${default-view}"; //set template style for filter view (grid or list) var mosaicgridFilterView = "${filter-view}"; //mosiac block front templates - options are: mosaicgridImageBlockTmpl, mosaicgridOverlayBlockTmpl var mosaicblkBlockFrontTemp = "mosaicgridOverlayBlockTmpl"; //mosiac block back templates - options are: mosaicgridTextThumbBlockTmpl, mosaicgridTextNoThumbBlockTmpl var mosaicblkBlockBackTemp = "mosaicgridTextNoThumbBlockTmpl"; //filter template var mosaicblkFilterTemp = "mosaicgridBlockAllTmpl"; /* text color classes are set in the json data doc per entry. available color classes: blue (deloitte blue-4) green (deloitte green-4) midblue (deloitte blue-3) lightblue (deloitte blue-2) darkgreen (deloitte green-6) lightgreen (deloitte green-2) */ //retired vars // create filters from json data //var mosaicgridCreateFilters = true; //add padding to container //var mosaicgridPadding = false; Removed legacy option. Padding can now be removed in component //tracking function // get publication id var PubID = ""; if (dataLayer.custom.customConversion1) { PubID = dataLayer.custom.customConversion1.split(":").pop(); } if ((PubID != "") && (PubID != null)) { PubID += ":"; } function tracklink (ActionResult, containerTitle) { var root = document.getElementById('mosaicgrid'); try { var FragType = "FRG-007"; var ActionType = "click"; var FragID = "esg-mosaic"; var FragID = FragID.replaceAll(' ', '-'); var FragID = FragID.replaceAll(/[,.\'\"\\\|\/]/g, ''); var actionName = ActionResult.replaceAll(/\:/g, "").toLowerCase(); actionName = actionName.replaceAll(/\s/g, "-").toLowerCase(); actionName = actionName.replaceAll(' ', '-'); if(containerTitle){ containerTitle = containerTitle.replace(/\:/g, "").toLowerCase(); containerTitle = containerTitle.replace(/\s/g, "-").toLowerCase(); } // var TrackStr = PubID+FragType+':'+ActionType+':'+ActionResult+':'+FragID; var TrackStr = PubID+FragType+':'+ActionType+':'+actionName; if(containerTitle){ TrackStr += ':'+containerTitle; } //video is started - only fire first time video is started, don't capture any further pause/play events // video start analytics s.linkTrackVars = 'prop1,prop2,prop3,eVar72'; s.eVar72 = TrackStr.toLowerCase(); s.prop1 = sc_country; s.prop2 = sc_language; s.prop3 = sc_country + ';' + sc_language; if(!root.classList.contains('first-click')){ s.linkTrackEvents = 'event71,event72,event23'; s.events = 'event71,event72,event23'; s.tl(this, 'o', s.eVar72); root.classList.add('first-click'); }else{ s.linkTrackEvents = 'event71,event23'; s.events = 'event71,event23'; s.tl(this, 'o', s.eVar72); } } catch(error) { console.error(error); console.log('analytics suite unavailable?'); } } </script> <script src="/content/dam/html/us/mosaic-grid/current-release/js/dcom-mosaic-grid-v2.js"></script>  </div> </div></div> <div class="standardcopy parbase section"> <div class="standard-copy" id="-fullwidth-scc-">  <div class="standard-copy-left-column">  <div class="custom-rte"> <h3 class="secondary-headline">Tax can lead in driving value on your journey to net zero</h3> <p>To enable their organizations to make the most informed strategic decisions and be a true business partner in the age of the IRA and other sustainability and climate regulations, tax leaders need to scan the horizon effectively for potential tax changes that could arise from global, regional, country, state, and even municipal initiatives. Deloitte’s sustainability services support your transformation to a sustainable business model with technical and operational tax experience, industry breadth and depth, and a flexible, scalable team.<br> <br> Deloitte has committed to achieving net-zero greenhouse gas emissions by 2030 for its own operations. To get there, we are embedding sustainability into policies and practices throughout the organization. We are empowering our people to make climate-friendly decisions and influence others to do the same. We are extending our impact to our clients by guiding them through the transformation to sustainable operations.<br> <br> In September 2020, Deloitte Global launched WorldClimate—our strategy to drive responsible climate choices within our organization and beyond. As part of this initiative, Deloitte will align with the 1.5°C decarbonization pathway, as well as roll out a new climate learning program for all 330,000 of our people worldwide. WorldClimate is designed to inspire our people to learn about the impacts of climate change and empower them to confidently make responsible choices at home and at work, and in advising our clients.<br> </p>  </div> </div>  <div class="clear"></div> </div> </div> <div class="htmlfragment section">  <div id="-fullwidth-scc- " class="standard-white-component "> <div class="html-fragment-content"> <div class="infogram-content-wrapper" data-id="infogram_0__/W1dO1XfGgqgSS7PsoW2A"> <div class="anchorclass infogram-content-placeholder ${no-cta-infogram}" id="infogram_0__/2vQF8oR0f4vkAA9SFEHz" data-fragid="numbers-infogram" style="display: none"></div>  <div class="infogram-fallback-msg" style="display: none"> <div class="container consent-warning"> <div class="consent-warning__icon"> <span class="icon-exclamation-mark-o"></span> </div> <div class="consent-warning__text"> <h4>Let’s make this work.</h4> <p><a class="optanon-show-settings">Change your strictly necessary cookie settings</a> to access this feature.</p> </div> </div> </div> </div> <footer class="infogram-disclaimer" style="background:tomato; padding: 1rem; text-align: center"> <h1 style="color: white">This section is an infogram</h1> <p style="color: white">This message and the space it occupies will not be displayed when viewing this page either in Live, Preview, or "View as published" modes</p> </footer> <script> // hide disclaimer message box live & preview pages if (isEditMode == 'false') { let infogramDisclaimers = document.querySelectorAll('.infogram-disclaimer'); infogramDisclaimers.forEach(function (customFrag) { const header = customFrag.closest('.standard-white-component').firstElementChild; if (header.classList.contains('secondary-headline')) { header.style.display = 'none'; } }); infogramDisclaimers.forEach((frag) => (frag.style.display = 'none')); } // iframe init, iframetracker, analytics $(document).ready(function () { //get all infograms on the page let targetNode = document.querySelectorAll('.anchorclass'); let fragid = []; let mobileId = document.getElementById('infogram_0__/2vQF8oR0f4vkAA9SFEHz').id; for (let i = 0; i < targetNode.length; i++) { //push the frag-id property to an array fragid.push(targetNode[i].dataset.fragid); //if frag-id was not entered, assign a random value if (fragid[i].substring(0, 3) === '${f') { fragid[i] = 'ig-null-' + Math.round(100000 * Math.random()); let newClassID = 'infogram-' + fragid[i] + '-placeholder'; targetNode[i].classList.add(newClassID); targetNode[i].setAttribute('data-fragid', fragid[i]); } else { targetNode[i].classList.add('infogram-' + fragid[i] + '-placeholder'); } } if (mobileId.substr(0, 3) !== '${m' && screen.width <= 767) { document.getElementById(mobileId).parentElement.setAttribute('data-id', 'infogram_0__/2vQF8oR0f4vkAA9SFEHz'); } let igIframeID; if (mobileId.substr(0, 3) !== '${m' && screen.width <= 767) { igIframeID = mobileId; } else { igIframeID = 'infogram_0__/W1dO1XfGgqgSS7PsoW2A'; } if (typeof OnetrustActiveGroups === 'undefined' || OnetrustActiveGroups.indexOf(',1,') >= 0) { let igIframeStr = document.createElement('script'); igIframeStr.setAttribute('id', igIframeID); igIframeStr.setAttribute('title', 'infographic'); igIframeStr.type = 'text/javascript'; igIframeStr.src = '//e.infogr.am/js/dist/embed.js'; $(".infogram-content-wrapper[data-id='" + igIframeID + "'] .infogram-content-placeholder").append(igIframeStr); //show container $(".infogram-content-wrapper[data-id='" + igIframeID + "'] .infogram-content-placeholder").show(); //hide fallback $(".infogram-content-wrapper[data-id='" + igIframeID + "'] .infogram-fallback-msg").hide(); } else { //show fallback $(".infogram-content-wrapper[data-id='" + igIframeID + "'] .infogram-fallback-msg").show(); } }); $(window).load(function () { let targetNode = document.querySelectorAll('.anchorclass'); let fragid = []; let mobileId = document.getElementById('infogram_0__/2vQF8oR0f4vkAA9SFEHz').id; for (let i = 0; i < targetNode.length; i++) { fragid.push(targetNode[i].dataset.fragid); } // let igIframeID = 'infogram_0__/W1dO1XfGgqgSS7PsoW2A'; let igIframeID; if (mobileId.substr(0, 3) !== '${m' && screen.width <= 767) { igIframeID = mobileId; } else { igIframeID = 'infogram_0__/W1dO1XfGgqgSS7PsoW2A'; } //check if iframe has been loaded if ($(".infogram-content-wrapper[data-id='" + igIframeID + "'] .infogram-content-placeholder iframe").length) { // when page loses focus check to see if the active element is an iframe $(window).on('blur', function () { let target = $(document.activeElement); if (target.is('iframe')) { let targetParent = target.parents('.infogram-content-placeholder'); // check to see if targetParent exists if (targetParent.length) { // check if targetParent has been clicked. if not, fire analytics and add iframe-tracked class if (!targetParent.hasClass('iframe-tracked') && !targetParent.hasClass('yes')) { // get publication id let PubID = dataLayer.custom.customConversion1.split(':').pop(); if (PubID != '' && PubID != null) { PubID += ':'; } else { PubID = 'null:'; } // analytics let FragType = 'FRG-005'; let FragID = targetParent.attr('data-fragid'); FragID = FragID.replace(/ /g, '-'); if (FragID == '' || FragID.substring(0, 2) == '${') { FragID = 'null'; } let ActionType = 'first-interaction'; s.linkTrackVars = 'prop1,prop2,prop3,prop4,prop5,eVar72'; s.eVar72 = PubID + FragType + ':' + ActionType + ':' + FragID; s.eVar72 = s.eVar72.toLowerCase(); s.prop1 = sc_country; s.prop2 = sc_language; s.prop3 = sc_country + ';' + sc_language; s.linkTrackEvents = 'event71,event72,event23'; s.events = 'event71,event72,event23'; s.tl(this, 'o', s.eVar72); // add iframe-tracked class targetParent.addClass('iframe-tracked'); } } } }); // reset focus to page $('.infogram-content-placeholder iframe').on('mouseleave', function () { $('.infogram-content-placeholder iframe').blur(); }); } }); </script> </div> </div></div> <div class="htmlfragment section">  <div id="callout-one" class="standard-white-component "> <div class="html-fragment-content"> <style> /* Background image 2-col layout, optional callout box overlay, anchor property, authorable - updated Apr 12, 2022 */ #callout-tax-credits .bkgrd-img-2-col-img_image-container { background-image: url( ); background-repeat: no-repeat; background-size: cover; background-position: center; align-items: center; justify-content: center; background-color: white; padding: 1em 0; max-width: 1200px; margin: auto; width: 100%; align-items: stretch; } #callout-tax-credits .bkgrd-img-2-col-img_title_copy { margin-top: 0; } /* Medium devices (landscape tablets, 768px and up) */ @media only screen and (min-width: 768px) { #callout-tax-credits .bkgrd-img-2-col-img_image-container { display: flex; } #callout-tax-credits .pull-quote-style-box-color { padding: 1em; margin: 2em; display: flex; background-color: rgba(${pull-quote-box-color}); flex-direction: row; } #callout-tax-credits .buttons-container{ display: flex; align-items:center; padding-bottom: 2em; } } /* Smaller than 767px down */ @media only screen and (max-width: 767px) { #bkgrd-img-2-col-img_all_copy_callout-tax-credits { text-align: center; padding: 2em 0 0 0; } #callout-tax-credits .pull-quote-style-box-color { padding: 3em; background-color: rgba(${pull-quote-box-color}); flex-direction: column; } #callout-tax-credits .bkgrd-img-2-col-img_column { display: flex; flex-basis: 100%; flex: 1; align-items: center; justify-content: center; padding: 2em 0; } #callout-tax-credits .bkgrd-img-2-col-img_image-container { padding: 0; } #callout-tax-credits .bkgrd-img-2-col-img_title_copy { margin: 2em 0 1em; } #callout-tax-credits .buttons-container{ display: flex; align-items:center; justify-content: center; padding-bottom: 0px; padding-top: 1em; } .button_callout-tax-credits, .button1_callout-tax-credits { flex-grow: 1; } } #callout-tax-credits .bkgrd-img-2-col-img_column { display: flex; align-items: center; justify-content: center; padding: 0 2em; } #callout-tax-credits .bkgrd-img-2-col-img_double-column { display: flex; flex: 1; padding: 0 3em; /* newly added */ align-items: center; justify-content: center; } #callout-tax-credits .bkgrd-img-2-col-img_image_holder { display: flex; position: relative; z-index: 1; align-items: center; justify-content: center; } #callout-tax-credits .bkgrd-img-2-col-img_title_copy { color: black; font-size: 2em; font-weight: bold; width: 100%; margin: .5em 0; } #callout-tax-credits .bkgrd-img-2-col-img_second_title_copy { color: black; font-size: 2em; font-weight: bold; width: 100%; margin: .5em 0; } #callout-tax-credits .bkgrd-img-2-col-img_body_copy { color: black; font-size: 1.5em; width: 100%; padding-bottom: 1.5em; } #callout-tax-credits .bkgrd-img-2-col-img_second_col_image { padding-bottom: 1.1em; } .button_copy_style_callout-tax-credits { color: #ffffff; text-align: center; text-decoration: none; display: inline-block; } .button_callout-tax-credits { background-color: #007CB0; border: 3px solid ${button-border-color}; color: #ffffff; text-align: center; display: inline-block; font-size: 1.2em; -webkit-transition-duration: 0.4s; /* Safari */ transition-duration: 0.4s; cursor: pointer; border-radius: 2px; } .button1_callout-tax-credits { background-color: ${button-default-hover-color}; color: #ffffff; padding: 0.75em 1.3em; } .button2_callout-tax-credits { background-color: transparent; border: 1px solid #86BC25; color: #86BC25 !important; text-align: center; display: inline-block; font-size: 1.2em; -webkit-transition-duration: 0.4s; /* Safari */ transition-duration: 0.4s; cursor: pointer; border-radius: 2px; margin-left: 30px; padding: 0.75em 1.3em; } @media(max-width: 1000px) { .button2_callout-tax-credits { display: block; margin-left: 0px; margin-top: 30px; } .button1_callout-tax-credits { display: block; } } /* .button1_callout-tax-credits:hover { background-color: #005587; color: #ffffff; } .button1_callout-tax-credits a, a:visited { text-decoration:none; color: #ffffff; } */ /* .button1_callout-tax-credits a { text-decoration:none; color: #ffffff; } .button1_callout-tax-credits a:visited { text-decoration:none; color: ${button-visited-font-color} !important; } */ a.button1_callout-tax-credits:hover { text-decoration:none; color: #ffffff; } a.button1_callout-tax-credits:visited { text-decoration:none; color: #ffffff !important; /* ${button-visited-font-color} !important; */ } #callout-tax-credits .icon-chevron-right:before { font-size: 19px; padding: 0 0 0 10px; color: #ffffff; font-weight: 400; } #callout-tax-credits .icon-chevron-right:hover a { color: #005587; } #callout-tax-credits .icon-chevron-right:hover:before { border-radius: 100%; color: #ffffff; } #callout-tax-credits .reverse { flex-direction: row-reverse; /* other styles you may want to add like padding adjustments */ } #callout-tax-credits .hidden { display: none; } #callout-tax-credits .dropshadow { text-shadow: 2px 2px 8px black; } /* styled OL TEST with colored circles*/ div.numbered-list { counter-reset: list-number; } div.numbered-list div:before { counter-increment: list-number; content: counter(list-number); margin-right: 10px; margin-bottom:10px; width:35px; height:35px; display:inline-flex; align-items:center; justify-content: center; font-size:16px; background-color:#75787B; border-radius:50%; color:#fff; } /* bullet list TEST */ #callout-tax-credits .unordered-list ul li { text-align: left; display: list-item; list-style-type: disc; } #callout-tax-credits .unordered-list ol li { text-align: left; display: list-item; list-style-type: decimal; } #callout-tax-credits .unordered-list ul, #callout-tax-credits .unordered-list ol { list-style-position: inside; margin-left: 3em; } #callout-tax-credits .unordered-list li { font-size: 1.4em; font-weight: 400; list-style-position: outside; color: black; } </style> <section class="bkgrd-img-2-col-img_image-container callout-tax-credits"> <div class="pull-quote-style-box-color ${direction}"> <div class="bkgrd-img-2-col-img_column"> <div class="bkgrd-img-2-col-img_no-class"> <div class="bkgrd-img-2-col-img_image_holder"><img src="/content/dam/Deloitte/us/Images/promo_images/abstract/us-green-earth.jpg" width="235px" alt="${column-img-description}"/></div> </div> </div> <div class="bkgrd-img-2-col-img_double-column"> <div id="bkgrd-img-2-col-img_all_copy_callout-tax-credits"> <div><p class="bkgrd-img-2-col-img_title_copy ${add-shadow} hidden">ESG audit & assurance<br><span id='subtitle'>The time for ESG is now</span></p> </div> <div><p class="bkgrd-img-2-col-img_body_copy ${add-shadow} hidden">Learn how Deloitte helps tell your sustainability story by utilizing details that matter most to stakeholders.</p> </div> <div class="unordered-list hidden">${unordered-list}</div> <div> <p class="bkgrd-img-2-col-img_second_title_copy ${add-shadow} hidden">${second-image-title-copy}</p> </div> <div class="bkgrd-img-2-col-img_second_col_image hidden"><img src="${logo-or-other-img}" width="230px" alt="{logo-or-other-img-description}"/> </div> <div class="buttons-container hidden"> <p> <a href="/us/en/pages/audit/solutions/corporate-sustainability-reporting.html" target="_blank" class="button_callout-tax-credits button1_callout-tax-credits button_copy_style_callout-tax-credits">Learn more <i class="icon-chevron-right ${hide-chevron}"></i></a> <a href="${cta-link2}" target="${cta-target2}" class="hidden button_callout-tax-credits button2_callout-tax-credits">${cta2-copy} <i class="icon-chevron-right ${hide2-chevron}"></i></a> </p> </div> </div> </div> </div> </section> <script> /* HIDE AND REVEAL */ document.addEventListener('DOMContentLoaded', function(){ document.querySelector('.callout-tax-credits').parentNode.parentNode.parentNode.id = 'callout-tax-credits'; var someTitle="ESG audit & assurance<br><span id='subtitle'>The time for ESG is now</span>", someBody="Learn how Deloitte helps tell your sustainability story by utilizing details that matter most to stakeholders.", someUnorderedList="${unordered-list}", someSecondTitle="${second-image-title-copy}", someOtherImage="${logo-or-other-img}", someButton="Learn more"; someButton2="${cta2-copy}"; if (someTitle.substring(0,3)!=="${t"){ document.querySelector("#callout-tax-credits .bkgrd-img-2-col-img_title_copy").classList.remove("hidden"); } if (someBody.substring(0,3)!=="${b"){ document.querySelector("#callout-tax-credits .bkgrd-img-2-col-img_body_copy").classList.remove("hidden"); } if (someUnorderedList.substring(0,3)!=="${u"){ document.querySelector("#callout-tax-credits .unordered-list").classList.remove("hidden"); } if (someSecondTitle.substring(0,3)!=="${s"){ document.querySelector("#callout-tax-credits .bkgrd-img-2-col-img_second_title_copy").classList.remove("hidden"); } if (someOtherImage.substring(0,3)!=="${l"){ document.querySelector("#callout-tax-credits .bkgrd-img-2-col-img_second_col_image").classList.remove("hidden"); } if (someButton.substring(0,3)!=="${c"){ document.querySelector("#callout-tax-credits .buttons-container").classList.remove("hidden"); } if (someButton2.substring(0,3)!=="${c"){ document.querySelector("#callout-tax-credits .button2_callout-tax-credits").classList.remove("hidden"); } }); //analytics var PubID = dataLayer.custom.customConversion1.split(":").pop(); if (PubID != "" && PubID != null) { PubID += ":"; } else { PubID = "null:"; } $("#callout-tax-credits a").click(function(e) { var hrefPath = e.target.getAttribute('href'); var FragType = "FRG-115"; var FragID = "callout-tax-credits".replace(/-/g, ' '); var ActionType = "click"; s.linkTrackVars = "prop1,prop2,prop3,prop4,prop5,eVar72"; s.eVar72 = PubID+FragType+":"+ActionType+":"+FragID; s.eVar72 = s.eVar72.toLowerCase(); s.prop1 = sc_country; s.prop2 = sc_language; s.prop3 = sc_country + ";" + sc_language; if(hrefPath && hrefPath.substr(hrefPath.lastIndexOf('.pdf'))){ s.linkTrackEvents = "event6"; s.events = "event6"; s.tl(this, "o", s.eVar72); } }); </script> </div> </div></div> <div class="htmlfragment section">  <div class="standard-white-component "> <div class="html-fragment-content">  <section aria-roledescription="carousel"> <div id="dstorybtc" class="dstory"></div> </section>   <link rel="stylesheet" href="/content/dam/html/us/stories-carousel/current-release/css/dcom-stories.css" type="text/css"/>  <script src="/content/dam/html/us/stories-carousel/current-release/js/handlebars-v4.0.11.js" type="text/javascript"></script> <script src="/content/dam/html/us/stories-carousel/current-release/js/jquery.matchHeight-min.js" type="text/javascript"></script> <script src="/content/dam/html/us/stories-carousel/current-release/js/jquery.touchSwipe.min.js" type="text/javascript"></script> <script src="/content/dam/html/us/stories-carousel/current-release/js/jquery.tube.js" type="text/javascript"></script> <script src="/content/dam/html/us/stories-carousel/test-release/js/jquery.storiescarousel-10-4.js" type="text/javascript"></script> <script type="text/javascript"> jQuery(document).ready(function ($) { //add dstory plugin $('#dstorybtc').storiescarousel({ properties: { fragID: 'dstorybtc', numberOfItems: '11', // number of items in carousel : default 1 itemsVisible: '${items-visible}', // comma delimited string to override breakpoints (mobile,768,1024,1200) (ex: 1,2,3,4) : first option should always be 1 : default false categoryFilter: 'no', // show filter (true/false) : default false categoryLabel: '${category-label}', // category filter label text : default 'Select an industry:' }, items: [ { reorder: '${item1-reorder}', // reorder-tile category: 'Podcast', // category color: '${item1-color}', // category color photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/tnv-podcast-carousel-640x360.jpg', //photo (recommended 640x360px but can be taller if desired) header: 'DEI, philanthropy, and the role of tax', // header subheader: 'How tax can help foster real change', // subheader abstract: '${item1-abstract}', // abstract text fulltext: '<p>What does \“equity\” mean to you? Tune in to the Tax News & Views podcast to learn what it means in the business community.</p><p><a href=\"https://www2.deloitte.com/us/en/pages/tax/articles/dei-philanthopy-and-the-role-of-tax.html\" target=\"_blank\">Listen now</p>', // escaped html text for expanded item youtube: '${item1-youtube}', // youtube video url readmoreText: '${item1-read-more-text}', // link text otherwise "Read more" readmoreLink: '${item1-read-more-url}', // if present this will override the window expansion ctaText: '${item1-cta-text}', // cta text in expanded item text otherwise "Read more" | cta is not displayed unless url is set ctaLink: '${item1-cta-url}', // cta link in expanded item newWindow: '${item1-new-window}', // will link open in a new window? default = false }, { reorder: '${item2-reorder}', category: 'Podcast', color: '${item2-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/tnv-podcast-carousel-640x360.jpg', header: 'Fair trade, risk mitigation, and the role of tax', subheader: 'How tax can help increase supply chain vigilance ', abstract: '${item2-abstract}', fulltext: '<p>Are you safeguarding your supply chain and brand’s integrity? Find out on the Tax News & Views podcast.</p><p><a href=\"https://www2.deloitte.com/us/en/pages/tax/articles/tnv-fair-trade-risk-mitigation-role-tax.html\" target=\"_blank\">Listen now</p>', youtube: '${item2-youtube}', readmoreText: '${item2-read-more-text}', readmoreLink: '${item2-read-more-url}', ctaText: '${item2-cta-text}', ctaLink: '${item2-cta-url}', newWindow: '${item2-new-window}', }, { reorder: '${item3-reorder}', category: 'Webcast', color: '${item3-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/federal-tax-dbriefs-carousel-640x360.jpg', header: 'Executing on the ‘S’ of your organization’s ESG strategy', subheader: '${item3-subheader}', abstract: '${item3-abstract}', fulltext: '<p>Learn how to delineate where tax, alongside other departments, can help transform and fund your organization’s climate and sustainability initiatives, beyond the environmental component.</p><p><a href=\"https://www2.deloitte.com/us/en/events/tax-executives-dbriefs-webcasts/2022/executing-on-the-s-of-your-organizations-esg-strategy.html\" target=\"_blank\">Watch now</p>', youtube: '${item3-youtube}', readmoreText: '${item3-read-more-text}', readmoreLink: '${item3-read-more-url}', ctaText: '${item3-cta-text}', ctaLink: '${item3-cta-url}', newWindow: '${item3-new-window}', }, { reorder: '${item4-reorder}', category: 'Perspectives', color: '${item4-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/ira-carousel-640x360.jpg', header: 'Advancing energy security ', subheader: 'Sustainability-related tax provisions in the Inflation Reduction Act', abstract: '${item4-abstract}', fulltext: '<p>This new report details the notable sustainability-related credits and incentives provisions under the Inflation Reduction Act.</p><p><a href=\"https://www2.deloitte.com/us/en/pages/tax/articles/inflation-reduction-act-2022-clean-energy-incentives.html\" target=\"_blank\">Read more</p>', youtube: '${item4-youtube}', readmoreText: '${item4-read-more-text}', readmoreLink: '${item4-read-more-url}', ctaText: '${item4-cta-text}', ctaLink: '${item4-cta-url}', newWindow: '${item4-new-window}', }, { reorder: '${item5-reorder}', category: ' Perspectives', color: '${item5-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/wsj-sustainable-640x360.jpg', header: 'Don’t Overlook Tax’s Vital Role Driving the ‘S’ in ESG Strategy', subheader: 'As published in Sustainable Business in The Wall Street Journal', abstract: '${item5-abstract}', fulltext: '<p>The tax organization can advance the “S” of company ESG goals and strategy by leveraging philanthropy and state and federal tax credits, such as the Work Opportunity Tax Credit. </p><p><a href=\"https://deloitte.wsj.com/articles/dont-overlook-taxs-vital-role-driving-the-s-in-esg-strategy-01660655899\" target=\"_blank\">Read more</p>', youtube: '${item5-youtube}', readmoreText: '${item5-read-more-text}', readmoreLink: '${item5-read-more-url}', ctaText: '${item5-cta-text}', ctaLink: '${item5-cta-url}', newWindow: '${item5-new-window}', }, { reorder: 'd', category: 'Perspectives', color: '${item6-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/climate-insights-640x360.jpg', header: 'Outlook on Today's US Climate Policy', subheader: 'Explore Opportunities in the new green economy', abstract: '${item6-abstract}', fulltext: '<p>When it comes to sustainability efforts, three legislative acts—the IRA, IIJA, and the CHIPS Act—have fundamentally altered the calculation of what makes business sense and are creating exciting opportunities for organizations across sectors.</p><p><a href=\"https://www2.deloitte.com/us/en/pages/about-deloitte/articles/us-climate-insights.html\" >Read more</a></p>', youtube: '${item6-youtube}', readmoreText: '${item6-read-more-text}', readmoreLink: '${item6-read-more-url}', ctaText: '${item6-cta-text}', ctaLink: '${item6-cta-url}', newWindow: '${item6-new-window}', }, { reorder: 'e', category: 'Podcast', color: '${item7-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/tnv-podcast-carousel-640x360.jpg', header: 'Inflation Reduction Act: Clean hydrogen and carbon-capture credits explained', subheader: 'Learn the specifics of the clean hydrogen production and carbon-capture credits', abstract: '${item7-abstract}', fulltext: '<p>Deloitte Tax credits and incentives specialists discuss the new clean hydrogen production credit and nuances of the modified carbon-capture credit.</p><p><a href=\"https://www2.deloitte.com/us/en/pages/tax/articles/inflation-reduction-act-clean-hydrogen-and-carbon-capture-credits-explained.html\">Listen now</p>', youtube: '${item7-youtube}', readmoreText: '${item7-read-more-text}', readmoreLink: '${item7-read-more-url}', ctaText: '${item7-cta-text}', ctaLink: '${item7-cta-url}', newWindow: '${item7-new-window}', }, { reorder: 'c', category: 'Article', color: '${item8-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/us-incentives-640x360.jpg', header: 'Tax credits and incentives', subheader: 'Develop your tax credits and incentives strategy', abstract: '${item8-abstract}', fulltext: '<p>Identifying, understanding, and prioritizing the right tax incentives for your organization globally can be a time-consuming and challenging undertaking—but it’s also one that can generate significant benefits.</p><p><a href=\"/content/www/us/en/pages/tax/articles/global-investment-incentives.html\">Read more</p>', youtube: '${item8-youtube}', readmoreText: '${item8-read-more-text}', readmoreLink: '${item8-read-more-url}', ctaText: '${item8-cta-text}', ctaLink: '${item8-cta-url}', newWindow: '${item8-new-window}', }, { reorder: 'd', category: 'Perspectives', color: '${item9-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/us-esg-640x360.jpg', header: '5 Ways Tax Leaders Can Help Reach Business Sustainability Goals', subheader: 'ESG reporting and tax’s critical sustainability role', abstract: '${item9-abstract}', fulltext: '<p>Deloitte research reveals that tax departments are actively helping their companies with sustainability initiatives through compliance and Environmental, Social, and Governance (ESG) reporting, with a majority feeling they are on top of Sustainability for the moment.</p><p><a href=\"/content/www/us/en/pages/tax/articles/esg-reporting-and-sustainability-performance.html\">Read more</p>', youtube: '${item9-youtube}', readmoreText: '${item9-read-more-text}', readmoreLink: '${item9-read-more-url}', ctaText: '${item9-cta-text}', ctaLink: '${item9-cta-url}', newWindow: '${item9-new-window}', }, { reorder: 'b', category: 'Podcast', color: '${item10-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/tnv-podcast-carousel-640x360.jpg', header: ' Tax transparency and governance: Global regulatory updates', subheader: 'Part of the Tax News & Views podcast series', abstract: '${item10-abstract}', fulltext: '<p>With the implementation of Pillar Two and global regulatory changes, environmental, social, and governance (ESG) standard-setters and governments are increasing tax transparency requirements.</p><p><a href=\"/content/www/us/en/pages/tax/articles/tax-transparency-and-governance-global-regulatory-updates.html\">Read more</p>', youtube: '${item10-youtube}', readmoreText: '${item10-read-more-text}', readmoreLink: '${item10-read-more-url}', ctaText: '${item10-cta-text}', ctaLink: '${item10-cta-url}', newWindow: '${item10-new-window}', }, { reorder: 'a', category: 'Perspectives', color: '${item11-color}', photo: '/content/dam/Deloitte/us/Images/Misc/story-carousel/ira-equity-sustainability-promo640x360.jpg', header: 'Driving energy equity and sustainability with the IRA', subheader: 'Unlock tax incentives for a clean energy transition', abstract: '${item11-abstract}', fulltext: '<p>Amid economic uncertainties, the Inflation Reduction Act (IRA) offers a clear path forward, directing billions towards clean energy initiatives. Through IRA’s climate provisions and renewable energy investment tax credits, the IRA is not just accelerating the clean energy transition but is also addressing energy equity. For businesses committed to sustainability, understanding these opportunities is not just wise—it's essential.</p>', youtube: '${item11-youtube}', readmoreText: 'Read more', readmoreLink: 'https://www2.deloitte.com/us/en/pages/tax/articles/driving-energy-equity-with-the-inflation-reduction-act.html', ctaText: '${item11-cta-text}', ctaLink: '${item11-cta-url}', newWindow: '${item11-new-window}', }, { reorder: '${item12-reorder}', category: '${item12-category}', color: '${item12-color}', photo: '${item12-photo}', header: '${item12-header}', subheader: '${item12-subheader}', abstract: '${item12-abstract}', fulltext: '${item12-fulltext}', youtube: '${item12-youtube}', readmoreText: '${item12-read-more-text}', readmoreLink: '${item12-read-more-url}', ctaText: '${item12-cta-text}', ctaLink: '${item12-cta-url}', newWindow: '${item12-new-window}', }, { reorder: '${item13-reorder}', category: '${item13-category}', color: '${item13-color}', photo: '${item13-photo}', header: '${item13-header}', subheader: '${item13-subheader}', abstract: '${item13-abstract}', fulltext: '${item13-fulltext}', youtube: '${item13-youtube}', readmoreText: '${item13-read-more-text}', readmoreLink: '${item13-read-more-url}', ctaText: '${item13-cta-text}', ctaLink: '${item13-cta-url}', newWindow: '${item13-new-window}', }, { reorder: '${item14-reorder}', category: '${item14-category}', color: '${item14-color}', photo: '${item14-photo}', header: '${item14-header}', subheader: '${item14-subheader}', abstract: '${item14-abstract}', fulltext: '${item14-fulltext}', youtube: '${item14-youtube}', readmoreText: '${item14-read-more-text}', readmoreLink: '${item14-read-more-url}', ctaText: '${item14-cta-text}', ctaLink: '${item14-cta-url}', newWindow: '${item14-new-window}', }, { reorder: '${item15-reorder}', category: '${item15-category}', color: '${item15-color}', photo: '${item15-photo}', header: '${item15-header}', subheader: '${item15-subheader}', abstract: '${item15-abstract}', fulltext: '${item15-fulltext}', youtube: '${item15-youtube}', readmoreText: '${item15-read-more-text}', readmoreLink: '${item15-read-more-url}', ctaText: '${item15-cta-text}', ctaLink: '${item15-cta-url}', newWindow: '${item15-new-window}', }, { reorder: '${item16-reorder}', category: '${item16-category}', color: '${item16-color}', photo: '${item16-photo}', header: '${item16-header}', subheader: '${item16-subheader}', abstract: '${item16-abstract}', fulltext: '${item16-fulltext}', youtube: '${item16-youtube}', readmoreText: '${item16-read-more-text}', readmoreLink: '${item16-read-more-url}', ctaText: '${item16-cta-text}', ctaLink: '${item16-cta-url}', newWindow: '${item16-new-window}', }, { reorder: '${item17-reorder}', category: '${item17-category}', color: '${item17-color}', photo: '${item17-photo}', header: '${item17-header}', subheader: '${item17-subheader}', abstract: '${item17-abstract}', fulltext: '${item17-fulltext}', youtube: '${item17-youtube}', readmoreText: '${item17-read-more-text}', readmoreLink: '${item17-read-more-url}', ctaText: '${item17-cta-text}', ctaLink: '${item17-cta-url}', newWindow: '${item17-new-window}', }, { reorder: '${item18-reorder}', category: '${item18-category}', color: '${item18-color}', photo: '${item18-photo}', header: '${item18-header}', subheader: '${item18-subheader}', abstract: '${item18-abstract}', fulltext: '${item18-fulltext}', youtube: '${item18-youtube}', readmoreText: '${item18-read-more-text}', readmoreLink: '${item18-read-more-url}', ctaText: '${item18-cta-text}', ctaLink: '${item18-cta-url}', newWindow: '${item18-new-window}', }, { reorder: '${item19-reorder}', category: '${item19-category}', color: '${item19-color}', photo: '${item19-photo}', header: '${item19-header}', subheader: '${item19-subheader}', abstract: '${item19-abstract}', fulltext: '${item19-fulltext}', youtube: '${item19-youtube}', readmoreText: '${item19-read-more-text}', readmoreLink: '${item19-read-more-url}', ctaText: '${item19-cta-text}', ctaLink: '${item19-cta-url}', newWindow: '${item19-new-window}', }, { reorder: '${item20-reorder}', category: '${item20-category}', color: '${item20-color}', photo: '${item20-photo}', header: '${item20-header}', subheader: '${item20-subheader}', abstract: '${item20-abstract}', fulltext: '${item20-fulltext}', youtube: '${item20-youtube}', readmoreText: '${item20-read-more-text}', readmoreLink: '${item20-read-more-url}', ctaText: '${item20-cta-text}', ctaLink: '${item20-cta-url}', newWindow: '${item20-new-window}', }, { reorder: '${item21-reorder}', category: '${item21-category}', color: '${item21-color}', photo: '${item21-photo}', header: '${item21-header}', subheader: '${item21-subheader}', abstract: '${item21-abstract}', fulltext: '${item21-fulltext}', youtube: '${item21-youtube}', readmoreText: '${item21-read-more-text}', readmoreLink: '${item21-read-more-url}', ctaText: '${item21-cta-text}', ctaLink: '${item21-cta-url}', newWindow: '${item21-new-window}', }, { reorder: '${item22-reorder}', category: '${item22-category}', color: '${item22-color}', photo: '${item22-photo}', header: '${item22-header}', subheader: '${item22-subheader}', abstract: '${item22-abstract}', fulltext: '${item22-fulltext}', youtube: '${item22-youtube}', readmoreText: '${item22-read-more-text}', readmoreLink: '${item22-read-more-url}', ctaText: '${item22-cta-text}', ctaLink: '${item22-cta-url}', newWindow: '${item22-new-window}', }, { reorder: '${item23-reorder}', category: '${item23-category}', color: '${item23-color}', photo: '${item23-photo}', header: '${item23-header}', subheader: '${item23-subheader}', abstract: '${item23-abstract}', fulltext: '${item23-fulltext}', youtube: '${item23-youtube}', readmoreText: '${item23-read-more-text}', readmoreLink: '${item23-read-more-url}', ctaText: '${item23-cta-text}', ctaLink: '${item23-cta-url}', newWindow: '${item23-new-window}', }, { reorder: '${item24-reorder}', category: '${item24-category}', color: '${item24-color}', photo: '${item24-photo}', header: '${item24-header}', subheader: '${item24-subheader}', abstract: '${item24-abstract}', fulltext: '${item24-fulltext}', youtube: '${item24-youtube}', readmoreText: '${item24-read-more-text}', readmoreLink: '${item24-read-more-url}', ctaText: '${item24-cta-text}', ctaLink: '${item24-cta-url}', newWindow: '${item24-new-window}', }, { reorder: '${item25-reorder}', category: '${item25-category}', color: '${item25-color}', photo: '${item25-photo}', header: '${item25-header}', subheader: '${item25-subheader}', abstract: '${item25-abstract}', fulltext: '${item25-fulltext}', youtube: '${item25-youtube}', readmoreText: '${item25-read-more-text}', readmoreLink: '${item25-read-more-url}', ctaText: '${item25-cta-text}', ctaLink: '${item25-cta-url}', newWindow: '${item25-new-window}', }, ], }) //sort function $('#dstorybtc .dstory-slide-cont') .sort(function (a, b) { if ($(a).data('category') < $(b).data('category')) { return -1 } else { return 1 } }) .appendTo('#dstorybtc .dstory-slider') }) // ENGAGEMENT ANALYTICS ABSTRACTION var pubID try { pubID = dataLayer.custom.customConversion1.split(':').pop() } catch { true } function trackEngagement(e, info) { try { console.log(s) } catch { return } const fragType = info.fragName s.linkTrackVars = 'prop1,prop2,prop3,prop4,prop5,prop52,eVar72' s.prop1 = sc_country s.prop2 = sc_language s.prop3 = sc_country + ';' + sc_language s.eVar72 = `${pubID}:${fragType}:click:${info.action}` if (info.firstClick) { s.linkTrackEvents = 'event71, event72' s.events = 'event71, event72' } else { s.linkTrackEvents = 'event71' s.events = 'event71' } s.tl(this, 'o', s.eVar72) } </script>  </div> </div></div> <div class="standardcopy parbase section"> <div class="standard-copy">  <div class="standard-copy-left-column">  <div class="custom-rte"> <h3 class="secondary-headline">Endnotes</h3> <p><span class="small-body-copy"><sup>1</sup> US SIF Foundation Forum for Sustainable and Responsible Investment, <i>Report on US sustainable and impact investing trends 2020</i>, November 2020.<br /> <sup>2</sup> Deloitte, <i>A year of connection, action and impact: 2021 Global Impact Report</i>, 2021.</span></p>  </div> </div>  <div class="clear"></div> </div> </div> <div class="htmlfragment section">  <div id="-fullwidth-scc-" class="standard-white-component "> <h3 class="secondary-headline">Contact us</h3> <div class="html-fragment-content">  <style> .elq-form input#submit:disabled { background: #bbbcbc; } .elq-form textarea { width: 51%; border: 1px solid #d0d0ce; } #section-emailconsent input[type="radio"] { margin: 0 0.5em; } #tos-ges-services-form { width: 13px; height: 13px; } @media screen and (max-width: 767px) { .elq-form textarea { width: 97%; } } #required{vertical-align:super; font-size: 1em;} .form_row_checkbox{padding-left: 10px; padding-right: 10px; font-size: 1.4em; color: #000000; font-weight: 400; margin-bottom: 0.5em;} </style> <form method="post" name="" action="https://s958345745.t.eloqua.com/e/f2" class="elq-form" id="ges-services-form"> <input type="hidden" id="elqFormName-ges-services-form" name="elqFormName" value=""> <input value="958345745" type="hidden" name="elqSiteId"> <input name="elqCampaignId" type="hidden"> <input id="dcom_form_email-ges-services-form" type="hidden" name="dcom_form_email" value="elqFormEmail"> <input id="dcom_form_notes-ges-services-form" type="hidden" name="dcom_form_notes" value="elqFormNotes"> <input id="dcom_form_objective-ges-services-form" type="hidden" name="dcom_form_objective" value="elqFormObjective"> <input id="dcom_form_destination-ges-services-form" type="hidden" name="dcom_form_destination" value="elqFormThankYouPage"> <input id="dcom_form_sharedlist-ges-services-form" type="hidden" name="dcom_form_sharedlist" value="elqFormSharedList"> <input id="dcom_form_tracking-ges-services-form" type="hidden" name="dcom_form_tracking" value=""> <input id="dcom_form_key_id-ges-services-form" type="hidden" name="dcom_form_key_id" value=""> <input id="dcom_form_customdata1-ges-services-form" type="hidden" name="dcom_form_customdata1" value=""> <input id="dcom_form_customdata2-ges-services-form" type="hidden" name="dcom_form_customdata2" value=""> <input id="businessGroup-ges-services-form" type="hidden" name="businessGroup"> <input id="dcom_form_custom_question_prompt-ges-services-form" type="hidden" name="dcom_form_custom_question_prompt" value="elqFormCustomQuestionPrompt"> <input id="dcom_form_custom_checkbox_prompt-ges-services-form" type="hidden" name="dcom_form_custom_checkbox_prompt" value="elqFormCheckBoxPrompt"> <input id="dcom_form_custom_dropdown_prompt-ges-services-form" type="hidden" name="dcom_form_custom_dropdown_prompt" value="elqFormDropdownPrompt"> <input name="consentDateMostRecent1" id="consentDateMostRecent1-ges-services-form" type="hidden">  <div class="text section" id="section-firstname-ges-services-form"> <div class="form_row"> <div class="form_leftcol"> <div class="form_leftcollabel"> <label for="firstName">First name<span class="required">*</span></label> </div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <input class="form_field form_field_text" id="firstName-ges-services-form" name="firstName" type="text" value="" maxlength="40" size="20" required> </div> </div> </div> <div class="form_row_description"></div> </div>  <div class="text section" id="section-lastname-ges-services-form"> <div class="form_row"> <div class="form_leftcol"> <div class="form_leftcollabel"> <label for="lastName">Last name<span class="required">*</span></label> </div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <input class="form_field form_field_text" id="lastName-ges-services-form" name="lastName" value="" maxlength="80" size="20" type="text" required> </div> </div> </div> <div class="form_row_description"></div> </div>  <div class="text section" id="section-email-ges-services-form"> <div class="form_row"> <div class="form_leftcol"> <div class="form_leftcollabel"> <label for="emailAddress">Email<span class="required">*</span></label> </div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <input type="email" class="form_field form_field_text" id="emailAddress-ges-services-form" name="emailAddress" value="" maxlength="80" size="20" required> </div> </div> </div> <div class="form_row_description"></div> </div>  <div class="text section" id="section-company-ges-services-form"> <div class="form_row"> <div class="form_leftcol"> <div class="form_leftcollabel"> <label for="accountEntered1">Company<span class="required">*</span></label> </div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <input class="form_field form_field_text" id="accountEntered1-ges-services-form" name="accountEntered1" value="" maxlength="40" size="20" type="text" required> </div> </div> </div> <div class="form_row_description"></div> </div>  <div class="text section" id="section-title-ges-services-form"> <div class="form_row"> <div class="form_leftcol"> <div class="form_leftcollabel"> <label for="title">Title<span class="required">*</span></label> </div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <input class="form_field form_field_text" id="title-ges-services-form" name="title" value="" maxlength="40" size="40" type="text" required> </div> </div> </div> <div class="form_row_description"></div> </div>  <div class="text section" id="section-country-ges-services-form"> <div class="form_row"> <div class="form_leftcol"> <div class="form_leftcollabel"> <label for="country">Location<span class="required">*</span></label> </div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <select id="country-ges-services-form" name="country" form="ges-services-form" required> <option disabled selected value="">-- Select location --</option>  </select> </div> </div> </div> <div class="form_row_description"></div> </div>    <div class="text section" id="section-emailconsent-ges-services-form"> <div class="form_row"> <div class="form_leftcol" style="display: none;"> <div class="form_leftcollabel"></div> <div class="form_leftcolmark"></div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <div><label for="consentTypeMostRecent1">I agree to receive emailed reports, articles, event invitations and other information related to Deloitte products and services. I understand I may unsubscribe at any time by clicking the link included in emails.<span class="required">*</span></label></div> <div> <input type="radio" name="consentTypeMostRecent1" value="Expressed Consent - Yes" required>  Yes       <input type="radio" name="consentTypeMostRecent1" value="Expressed Consent - No">  No </div> </div> </div> </div> </div>  <div class="text section" id="section-tos-ges-services-form"> <div class="form_row"> <div class="form_leftcol" style="display: none;"> <div class="form_leftcollabel"> </div> <div class="form_leftcolmark"></div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <input input type="checkbox" id="tos-ges-services-form" required> <label for="tos" style="padding-left:6px;">The submission of personal information through this page is subject to Deloitte's <a href="/us/en/footerlinks1/privacy.html" target="_blank">Privacy Statement</a> and <a href="/us/en/footerlinks1/terms-of-use.html" target="_blank">Legal Terms.</a> I have read and accept the terms of use.<span class="required">*</span></label> </div> </div> </div> </div>  <div class="text section" id="section-required"> <div class="form_row"> <div class="form_leftcol" style="display: none;"> <div class="form_leftcollabel"> </div> <div class="form_leftcolmark"></div> </div> <div class="form_rightcol"> <div class="form_rightcol_wrapper"> <label for="required"><span class="required">*</span>Required</label> </div> </div> </div> </div>  <div class="g-recaptcha" data-sitekey="6LefLjIUAAAAAM-NT1IAWuZKLzs0SasrG-hRyGn7" data-callback="recaptcha_callback"></div><br>  <div class="submit section"> <div class="form_row"> <div class="form_leftcol" style="display: none;"> <div class="form_leftcollabel"><span> </span></div> <div class="form_leftcolmark"> </div> </div> <div class="form_rightcol"> <button type="submit" class="form_button_submit-ges-services-form" id="submit" name="Submit" value="Submit" disabled></button> </div> </div> </div> </form> <script> // get the form id var formID = "form#ges-services-form"; $(document).ready(function(){ const frag = document.querySelector('#ges-services-form.elq-form'); // set form name and elqFormName values var elqFormID = "${eloqua-form-id}", elqFormThankYouPage = "${eloqua-form-thank-you-page}", elqFormSharedList = "${eloqua-form-sharedlist}", elqFormNotes = "${eloqua-form-notes}", elqFormObjective = "${eloqua-form-objective}", elqFormEmail = "uswebmaster@deloitte.com"; elqFormCustomQuestionPrompt = "${eloqua-form-custom-question-prompt}"; elqFormCheckBoxPrompt = "${eloqua-form-checkbox-prompt}"; elqFormCheckBoxOptions = "${eloqua-form-checkbox-options}"; elqFormDropdownPrompt = "${eloqua-form-dropdown-prompt}"; elqFormDropdownOptions = "${eloqua-form-dropdown-options}"; if (elqFormEmail.substring(0,1) == " " || elqFormEmail.substring(0,2) == "${") { elqFormEmail = "uswebmaster@deloitte.com"; } if (elqFormThankYouPage.substring(0,1) == " " || elqFormThankYouPage.substring(0,2) == "${") { elqFormThankYouPage = "https://www2.deloitte.com/us/en/misc/thank-you.html"; } if (elqFormSharedList.substring(0,1) == " " || elqFormSharedList.substring(0,2) == "${") { elqFormSharedList = ""; } if (elqFormNotes.substring(0,1) == " " || elqFormNotes.substring(0,2) == "${") { elqFormNotes = ""; } if (elqFormObjective.substring(0,1) == " " || elqFormObjective.substring(0,2) == "${") { elqFormObjective = ""; } if (elqFormCheckBoxPrompt.substring(0,1) == " " || elqFormCheckBoxPrompt.substring(0,2) == "${") { elqFormCheckBoxPrompt = ""; } if (elqFormCheckBoxOptions.substring(0,1) == " " || elqFormCheckBoxOptions.substring(0,2) == "${") { elqFormCheckBoxOptions = ""; } if (elqFormCustomQuestionPrompt.substring(0,1) == " " || elqFormCustomQuestionPrompt.substring(0,2) == "${") { elqFormCustomQuestionPrompt = ""; } if (elqFormDropdownPrompt.substring(0,1) == " " || elqFormDropdownPrompt.substring(0,2) == "${") { elqFormDropdownPrompt = ""; } if (elqFormDropdownOptions.substring(0,1) == " " || elqFormDropdownOptions.substring(0,2) == "${") { elqFormDropdownOptions = ""; } if (elqFormID.substring(0,1) == " " || elqFormID.substring(0,2) == "${") { elqFormID = "dcom_webform_webmaster_leadgen_generic"; } $(formID).attr("name",elqFormEmail); $("input#dcom_form_email-ges-services-form").val(elqFormEmail); $(formID).attr("name",elqFormNotes); $("input#dcom_form_notes-ges-services-form").val(elqFormNotes); $(formID).attr("name",elqFormObjective); $("input#dcom_form_objective-ges-services-form").val(elqFormObjective); $(formID).attr("name",elqFormThankYouPage); $("input#dcom_form_destination-ges-services-form").val(elqFormThankYouPage); $(formID).attr("name",elqFormSharedList); $("input#dcom_form_sharedlist-ges-services-form").val(elqFormSharedList); $(formID).attr("name",elqFormCustomQuestionPrompt); $("input#dcom_form_custom_question_prompt-ges-services-form").val(elqFormCustomQuestionPrompt); $(formID).attr("name",elqFormCheckBoxPrompt); $("input#dcom_form_custom_checkbox_prompt-ges-services-form").val(elqFormCheckBoxPrompt); $(formID).attr("name",elqFormCheckBoxOptions); $("input#dcom_form_custom_checkbox_options-ges-services-form").val(elqFormCheckBoxOptions); $(formID).attr("name",elqFormDropdownPrompt); $("input#dcom_form_custom_dropdown_prompt-ges-services-form").val(elqFormDropdownPrompt); $(formID).attr("name",elqFormDropdownOptions); $("input#dcom_form_custom_dropdown_options-ges-services-form").val(elqFormDropdownOptions); $(formID).attr("name",elqFormID); $("input#elqFormName-ges-services-form").val(elqFormID); // remove top padding var removeTopPadding = "no"; if (removeTopPadding === "yes" || removeTopPadding === "true") { $(formID).closest(".standard-white-component").css("padding-top", "0px"); } // addtional comments var addtionalComments = "yes"; var addtionalCommentsTitle = "How can we help you?*"; if (addtionalCommentsTitle.substring(0,1) == " " || addtionalCommentsTitle.substring(0,2) == "${" || addtionalCommentsTitle.length === 0) { addtionalCommentsTitle = "Additional comments"; } var optionalProperties = ""; // addtional comments if (addtionalComments == "yes" || addtionalComments == "true") { optionalProperties += ""; optionalProperties += "<div class='text section' id='section-comments-ges-services-form'>"; optionalProperties += "<div class='form_row'>"; optionalProperties += "<div class='form_leftcol'>"; optionalProperties += "<div class='form_leftcollabel'>"; optionalProperties += "<label for='additionalcomments'>"+addtionalCommentsTitle+"<span class='required'>&ast;</span></label>"; optionalProperties += "</div>"; optionalProperties += "<div class='form_leftcolmark'> </div>"; optionalProperties += "</div>"; optionalProperties += "<div class='form_rightcol'>"; optionalProperties += "<div class='form_rightcol_wrapper'>"; optionalProperties += "<textarea id='additionalcomments' name='additionalcomments' rows='5' required></textarea>"; optionalProperties += "</div>"; optionalProperties += "</div>"; optionalProperties += "</div>"; optionalProperties += "<div class='form_row_description'></div>"; optionalProperties += "</div>"; $(optionalProperties).insertAfter("#section-country-ges-services-form"); } // custom question prompt if (elqFormCustomQuestionPrompt.substring(0,1) == " " || elqFormCustomQuestionPrompt.substring(0,2) == "${" || elqFormCustomQuestionPrompt.length === 0) { elqFormCustomQuestionPrompt = ""; }else{ var customQuestionProperties = ""; { customQuestionProperties += ""; customQuestionProperties += "<div class='text section' id='section-custom-question-ges-services-form'>"; customQuestionProperties += "<div class='form_row'>"; customQuestionProperties += "<div class='form_leftcol'>"; customQuestionProperties += "<div class='form_leftcollabel'>"; customQuestionProperties += "<label for='customquestionprompt'>"+elqFormCustomQuestionPrompt+"<span class='required'>&ast;</span></label>"; customQuestionProperties += "</div>"; customQuestionProperties += "</div>"; customQuestionProperties += "<div class='form_leftcolmark'></div>"; customQuestionProperties += "<div class='form_rightcol'>"; customQuestionProperties += "<div class='form_rightcol_wrapper'>"; customQuestionProperties += "<input type='text' class='form_field form_field_text' id='customquestionanswer-ges-services-form' name='dcom_form_custom_question_answer' value='' maxlength='80' size='20' required>"; customQuestionProperties += "</div>"; customQuestionProperties += "</div>"; customQuestionProperties += "</div>"; customQuestionProperties += "<div class='form_row_description'></div>"; customQuestionProperties += "</div>"; $(customQuestionProperties).insertAfter("#section-country-ges-services-form"); } } // custom checkbox prompt if (elqFormCheckBoxPrompt.substring(0,1) == " " || elqFormCheckBoxPrompt.substring(0,2) == "${" || elqFormCheckBoxPrompt.length === 0) { elqFormCheckBoxPrompt = ""; }else{ var customCheckboxProperties = ""; { customCheckboxProperties += ""; customCheckboxProperties += "<div class='text section' id='section-checkboxes-ges-services-form'>"; customCheckboxProperties += "<div class='form_row'>"; customCheckboxProperties += "<div class='form_leftcol'>"; customCheckboxProperties += "<div class='form_leftcollabel'>"; customCheckboxProperties += "<label for='customcheckboxprompt'>"+elqFormCheckBoxPrompt+"</label>"; customCheckboxProperties += "</div>"; customCheckboxProperties += "</div>"; customCheckboxProperties += "</div>"; customCheckboxProperties += "<div class='form_leftcolmark'></div>"; customCheckboxProperties += "<div class='form_rightcol'>"; customCheckboxProperties += "<div class='form_rightcol_wrapper'>"; customCheckboxProperties += "<div id='customcheckboxes-ges-services-form'>"; customCheckboxProperties += "</div>"; customCheckboxProperties += "</div>"; customCheckboxProperties += "</div>"; customCheckboxProperties += "<div class='form_row_description'></div>"; customCheckboxProperties += "</div>"; $(customCheckboxProperties).insertAfter("#section-country-ges-services-form"); $(document).ready(function(){elqFormCheckBoxOptions = "${eloqua-form-checkbox-options}";}); // var customcheckboxlist = ["${eloqua-form-checkbox-options}"]; var checkboxitem = document.getElementById("customcheckboxes-ges-services-form"); var checkbox ='', label ='', linebreak ='', checkBoxOptionItems = elqFormCheckBoxOptions.split('|'), boxcap =''; if (checkBoxOptionItems.length > 10) {var boxCap = 10;} else {boxCap = checkBoxOptionItems.length;} for (var i = 0; i < boxCap; i++) { checkBox = document.createElement("input"); label = document.createElement("label"); linebreak = document.createElement("br"); label.classList.add("form_row_checkbox"); checkBox.type = "checkbox"; checkBox.name = "customcheckbox"; checkBox.value = checkBoxOptionItems[i].replaceAll(' ', '_'); checkboxitem.append(checkBox,label,linebreak); label.appendChild(document.createTextNode(checkBoxOptionItems[i])); } } } // custom dropdown prompt if (elqFormDropdownPrompt.substring(0,1) == " " || elqFormDropdownPrompt.substring(0,2) == "${" || elqFormDropdownPrompt.length === 0) { elqFormDropdownPrompt = ""; }else{ var customDropdownProperties = ""; { customDropdownProperties += ""; customDropdownProperties += "<div class='text section' id='section-dropdown-ges-services-form'>"; customDropdownProperties += "<div class='form_row'>"; customDropdownProperties += "<div class='form_leftcol'>"; customDropdownProperties += "<div class='form_leftcollabel'>"; customDropdownProperties += "<label for='customdropdownprompt'>"+elqFormDropdownPrompt+"<span class='required'>&ast;</span></label>"; customDropdownProperties += "</div>"; customDropdownProperties += "</div>"; customDropdownProperties += "<div class='form_leftcolmark'></div>"; customDropdownProperties += "<div class='form_rightcol'>"; customDropdownProperties += "<div class='form_rightcol_wrapper'>"; customDropdownProperties += "<select id='dropdown-ges-services-form' name='dcom_form_custom_dropdown_answer' form='ges-services-form' required>"; customDropdownProperties += "<option disabled selected value=''>-- Select an option--</option>"; customDropdownProperties += "</select>"; customDropdownProperties += "</div>"; customDropdownProperties += "</div>"; customDropdownProperties += "</div>"; customDropdownProperties += "<div class='form_row_description'></div>"; $(customDropdownProperties).insertAfter("#section-country-ges-services-form"); $(document).ready(function(){elqFormDropdownOptions = "${eloqua-form-dropdown-options}";}); //var customdropdownlist = ["${eloqua-form-dropdown-options}"]; var customDropDownListOptions = elqFormDropdownOptions.split('|'), dropcap = ''; if (customDropDownListOptions.length > 20) {dropCap = 20;} else {dropCap = customDropDownListOptions.length;} for (var i = 0; i < dropCap; i++) { var dropdownvalue = customDropDownListOptions[i].replaceAll(' ', '_'); var dropdowninsert = ("<option value=\""+dropdownvalue+"\">"+customDropDownListOptions[i]+"</option>"); $("#dropdown-ges-services-form").append(dropdowninsert); } } } //get query string var getUrlParameter = function getUrlParameter(sParam) { var sPageURL = decodeURIComponent(window.location.search.substring(1)), sURLVariables = sPageURL.split('&'), sParamrameterName, i; for (i = 0; i < sURLVariables.length; i++) { sParameterName = sURLVariables[i].split('='); if (sParameterName[0] === sParam) { return sParameterName[1] === undefined ? true : sParameterName[1]; } } }; var urlID = getUrlParameter("${query-string-parameter}"); if (urlID != null && urlID != "" && urlID.substring(0,2) != "${") { $("input#dcom_form_tracking").val(urlID); } // check/change submit button text var submitText = "${submit-button-text}"; if (submitText.substring(0,1) == "$") { submitText = "Submit"; } frag.querySelector('#submit').textContent = submitText; $(formID + " input#submit-ges-services-form").val(submitText); // set hidden businessGroup field var bizGroup = "ESG"; if (!bizGroup.substring(0,2) != "${") { $("#businessGroup-ges-services-form").val(bizGroup); } // gdpr country dropdown list var url = "/content/dam/html/us/scripts/current-release/gdpr-related/gdpr-country-list.js"; $.getJSON(url, function (data) { $.each(data, function (index,country) { // build country dropdown list $("#country-ges-services-form").append("<option value=\""+country.name+"\">"+country.name+"</option>"); }); }); }); // begin analytics var PubID = dataLayer.custom.customConversion1.split(":").pop(); if (PubID != "" && PubID != null) { PubID += ":"; } // capture form input var formHasInput = false; $(formID + " :input").change(function(){ if (!formHasInput) { var FragType = "FRG-050"; var ActionType = "form-start"; var FragID = "ges-services-form".replaceAll(' ', '-'); s.linkTrackVars = "prop1,prop2,prop3,eVar72"; s.eVar72 = PubID+FragType+":"+ActionType+":"+FragID; s.eVar72 = s.eVar72.toLowerCase(); s.eVar72 = s.eVar72.replaceAll(' ', '-'); s.prop1 = sc_country; s.prop2 = sc_language; s.prop3 = sc_country + ";" + sc_language; s.linkTrackEvents = "event23,event7"; s.events = "event23,event7"; s.tl(this, "o", s.eVar72); } formHasInput = true; }); // capture form submission $(formID).submit(function(){ var FragType = "FRG-050"; var ActionType = "form-confirmation"; var FragID = "ges-services-form".replaceAll(' ', '-');; s.linkTrackVars = "prop1,prop2,prop3,eVar35,eVar72"; s.eVar72 = PubID+FragType+":"+ActionType+":"+FragID; s.eVar72 = s.eVar72.toLowerCase(); s.eVar72 = s.eVar72.replaceAll(' ', '-'); s.eVar35 = "form-confirmation-frag-load"; s.prop1 = sc_country; s.prop2 = sc_language; s.prop3 = sc_country + ";" + sc_language; s.linkTrackEvents = "event23,event1"; s.events = "event23,event1"; s.tl(this, "o", s.eVar72,s.eVar35); }); // end analytics //tracking var [els, els1, els2, els3] = [document.getElementById("dcom_form_tracking-ges-services-form"), document.getElementById("dcom_form_key_id-ges-services-form"), document.getElementById("dcom_form_customdata1-ges-services-form"), document.getElementById("dcom_form_customdata2-ges-services-form")]; els.setAttribute("value", window.location.href); els1.setAttribute("value", dataLayer.custom.customConversion1.split(":").pop()); els2.setAttribute("value", dataLayer.custom.customConversion1); els3.setAttribute("value", dataLayer.custom.customConversion2); </script>  <script src="https://www.google.com/recaptcha/api.js"></script> <script type="text/javascript"> var d = new Date(); var month = d.getMonth() + 1; if (month < 10) { month = "0" + month; } var day = d.getDate(); var year = d.getFullYear(); var consentDate = month + "-" + day + "-" + year; function recaptcha_callback() { $("button#submit").removeAttr("disabled"); //consent date $("#consentDateMostRecent1-ges-services-form").val(consentDate); }; </script> </div> </div></div> <div class="authorhostpanel section"> <div> <div itemscope itemtype="http://schema.org/Person"> <div id="author"> <div class="author-panel author-panel-2"> <div class="box-white box-container-white"> <h3 class="secondary-headline">Get in touch</h3> <div class="profile-boxes">  <div class="profile-box-inner"> <div class="profile-img"> <img src="" data-orgsrc="/content/dam/Deloitte/us/Images/promo_images/profile-pictures/a-e/new-carl-obradovich.jpg" content="/content/dam/Deloitte/us/Images/promo_images/profile-pictures/a-e/new-carl-obradovich.jpg" alt="Carl Obradovich" data-aspectratio="1:1" itemprop="image"/> </div> <div class="profile-txt"> <h4 class="profile-name" itemprop="name"> <a id="more-emp-info0" href="/us/en/profiles/carl-obradovich.html">Carl Obradovich </a> </h4> <h5 class="roles" itemprop="jobTitle"> <span class="role-name">Partner | Deloitte Tax LLP</span> </h5> <div class="email-wrapper"> <p itemprop="email"> <a href="mailto:cobradovich@deloitte.com" data-contacttype="email"> cobradovich@deloitte.com </a> </p> </div> <div class="tel-number-wrapper"> <p itemprop="telephone"> <a href="tel:+14046312000" data-contacttype="phone"> +1 404 631 2000 </a> </p> </div> <div class="social-media-wrapper"> <ul> <li><a href="https://www.linkedin.com/in/carl-obradovich-274438119" class="icon-linkedin" title="LinkedIn" target="_blank" rel="noopener noreferrer"></a></li>   </ul> </div> <div class="author-description" itemprop="description"> <p class="body-copy"> Carl leads Deloitte Tax LLP’s credits and incentives practice: Global Investment and Innovation Incentives (Gi3) Tax Services. He has more than 15 years of experience dedicated to assisting companies ... <a id="more-btn0" href="/us/en/profiles/carl-obradovich.html">More</a> </p> </div> </div> </div>  <div class="profile-box-inner"> <div class="profile-img"> <img src="" data-orgsrc="/content/dam/Deloitte/us/Images/promo_images/profile-pictures/a-e/david-yaros.jpg" content="/content/dam/Deloitte/us/Images/promo_images/profile-pictures/a-e/david-yaros.jpg" alt="David Yaros" data-aspectratio="1:1" itemprop="image"/> </div> <div class="profile-txt"> <h4 class="profile-name" itemprop="name"> <a id="more-emp-info1" href="/us/en/profiles/david-yaros.html">David Yaros </a> </h4> <h5 class="roles" itemprop="jobTitle"> <span class="role-name">Principal</span> </h5> <div class="email-wrapper"> <p itemprop="email"> <a href="mailto:dyaros@deloitte.com" data-contacttype="email"> dyaros@deloitte.com </a> </p> </div> <div class="tel-number-wrapper"> <p itemprop="telephone"> <a href="tel:+13124860130" data-contacttype="phone"> +1 312 486 0130 </a> </p> </div> <div class="social-media-wrapper"> <ul> <li><a href="https://www.linkedin.com/in/david-yaros-a8a753b" class="icon-linkedin" title="LinkedIn" target="_blank" rel="noopener noreferrer"></a></li>   </ul> </div> <div class="author-description" itemprop="description"> <p class="body-copy"> David is a Tax principal in the Chicago office of Deloitte Tax LLP and co-leads Deloitte Tax’s US Sustainability practice. He has more than 20 years of experience in federal and state tax planning thr... <a id="more-btn1" href="/us/en/profiles/david-yaros.html">More</a> </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="twittersocialpanel section"> <div id="twitter"> <div class="social-panel" id="3a73d8635ca744778e1027289821d6cc"> <div class="tweet-group">   <div class="twitt-iframe"> <a class="twitter-timeline" data-chrome="nofooter noheader" data-tweet-limit="3" data-related="@DeloitteTax" data-aria-polite="assertive" href="https://twitter.com/@DeloitteTax"></a> </div> <script type="text/plain" class="optanon-category-4">!function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)?'http':'https';if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src=p+"://platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs"); $(".social-panel").addClass("cookie-active"); </script> </div> <div class="content-group">  <div class="twitterpanel-title-section">   <div class="twitterpanel-title-text"> <h3 class="headline">Latest news from @DeloitteTax</h3> <h4 class=" headline-sub-title">Sharing insights, events, research, and more</h4> </div> </div> <div class="button-container"> <a href="https://www.twitter.com/@DeloitteTax" class=" button btn-white button-small" id="jointwitter-3a73d8635ca744778e1027289821d6cc" target="tab_blank">Join the conversation</a> </div> </div> </div> </div> </div> <div class="htmlfragment section">  <div class="standard-white-component "> <p> </p> <div class="html-fragment-content"> <style> div[id^="-fullwidth-scc-"] .standard-copy-left-column { width: 100%; } </style> <div class="hide-edit-mode"> <script> // hide author-mode text if (isEditMode != "true") { $(".hide-edit-mode").closest(".htmlfragment").hide(); } </script> <p>Fullwidth SCC. Do not delete! This box/component contains JavaScript that is needed on this page. This message will not be visible when page is activated.<p> </div> </div> </div></div> <div class="htmlfragment section">  <div class="standard-white-component "> <div class="html-fragment-content"> <style> .wrapper.content-page .main-container.content-page .content.main .content-page-info.solution-color{border-top:none}.wrapper.content-page .main-container.content-page .content.main .content-page-info.solution-color{border-top:none}#social-icons{overflow:visible}.left-content-section{padding-top:0}.share-bar{display:none}#article-intro-pre{display:none !important}.header-intro-container{display:none !important}.perspective-color{border-top:none !important}@media all and (-ms-high-contrast: none), (-ms-high-contrast: active){.custom-rte table{margin:0 auto}.custom-rte img, .custom-rte img, .custom-rte img, .custom-rte img, .custom-rte img{height:170px !important}} #-fullwidth-scc- h3.secondary-headline { font-family: 'OpenSans-Bold'; } .page-hero { height: 550px; } .page-hero-image-size { margin-top: 35px; } #carousel h3.secondary-headline { font-family: 'OpenSans-Bold'; } #carousel{padding-bottom: 0px;} span.page-hero-content__text-logo { font-family: 'OpenSans-Bold'; } /*** callout teal-background begin ***/ .button_callout-tax-credits { color: #ffffff; font-size: 14px; border-radius: 30px!important; font-family: 'OpenSans-Bold'; } #callout-one .bkgrd-img-2-col-img_title_copy { font-size: 2.2em!important; font-weight: 300!important; font-family: 'OpenSans-Bold', 'Open Sans', sans-serif; } #callout-tax-credits .bkgrd-img-2-col-img_body_copy { font-size: 1.4em!important; } #callout-tax-credits .icon-chevron-right:before { font-size: 14px!important; } .button_callout-tax-credits { font-size: 14px!important; border-radius: 30px; } #subtitle { color: #43B02A; } #callout-tax-credits img { width: 300px; } div#callout-one { padding-top: 0; padding-bottom: 0; } div#accordion { padding-top: 0; } @media only screen and (min-width: 768px) { #callout-tax-credits .pull-quote-style-box-color { margin-top: .5em; margin-bottom: .5em; } } </style> <script type="text/javascript"> window.addEventListener("load", function(){ $("#additionalcomments").attr("required", true); }); </script> <p class="hide-edit-mode-html"> Insert Custom HTML fragment. Do not delete! This box/component contains code that is needed on this page. This message will not be visible when page is activated.<br /><span style="color: red; font-weight: bold" >+++ DO NOT USE THIS FRAGMENT WITHOUT EXPLICIT APPROVAL FROM THE CREATIVE STUDIO DEVELOPMENT TEAM +++</span > </p> <script> // hide author message box & fragment title on live & preview pages if (isEditMode == "false") { const customHtmlFrags = document.querySelectorAll(".hide-edit-mode-html"); customHtmlFrags.forEach(function (customFrag) { const header = customFrag.closest('.standard-white-component').firstElementChild; if (header.classList.contains('secondary-headline')) { header.style.display = 'none'; } }); customHtmlFrags.forEach(frag => frag.style.display = 'none'); } </script> </div> </div></div> </div> </div> </div> <div class="right-content-section extended">   </div> </div> </div>  <div class="divider"></div> <div class="associated-articles table-frame"> <div class="table-frame-col left-content-section">  <div class="recommended-articles" id="content__recommended-articles">  <div id="recommended-articles"> <h3>Recommendations</h3> </div>  <div class="table-frame"> <div class="table-frame-row"> <div class="table-frame-col-100px"> <a href="/us/en/pages/tax/articles/sustainability-credits-buying-and-selling-explained.html" class="rec-focus" target="_self" data-cq-id="6a90da7b" data-promoname="Sustainability credits: Buying and selling explained" data-promocategory="curated" data-promotype="recommendation" data-promocontenttype="article"> <img src="/content/dam/Deloitte/us/Images/promo_images/us-circle-promo/the-news-and-views-podcast-promo.jpg/_jcr_content/renditions/cq5dam.web.231.231.desktop.jpeg" alt="" width="100" height="100"/></a> </div> <div class="table-frame-col copy"> <h5><a href="/us/en/pages/tax/articles/sustainability-credits-buying-and-selling-explained.html" class="rec-focus" target="_self" data-cq-id="6a90da7b" data-promoname="Sustainability credits: Buying and selling explained" data-promocategory="curated" data-promotype="recommendation" data-promocontenttype="article">Sustainability credits: Buying and selling explained</a></h5> <p>Part of the Tax News & Views podcast series</p> </div> <div class="table-frame-col-100px"> <a href="/us/en/pages/tax/articles/driving-energy-equity-with-the-inflation-reduction-act.html" class="rec-focus" target="_self" data-cq-id="f1bb0688" data-promoname="Driving energy equity and sustainability with the IRA" data-promocategory="curated" data-promotype="recommendation" data-promocontenttype="article"> <img src="/content/dam/Deloitte/us/Images/promo_images/us-driving-promo.jpg/_jcr_content/renditions/cq5dam.web.231.231.desktop.jpeg" alt="" width="100" height="100"/></a> </div> <div class="table-frame-col copy"> <h5><a href="/us/en/pages/tax/articles/driving-energy-equity-with-the-inflation-reduction-act.html" class="rec-focus" target="_self" data-cq-id="f1bb0688" data-promoname="Driving energy equity and sustainability with the IRA" data-promocategory="curated" data-promotype="recommendation" data-promocontenttype="article">Driving energy equity and sustainability with the IRA</a></h5> <p>Unlock tax incentives for a clean energy transition</p> </div> </div> </div> <script type="text/javascript"> var recPromo1 = '6a90da7b'; var recPromo2 = 'f1bb0688'; dataLayer.page.attributes.recPromo1 = recPromo1; dataLayer.page.attributes.recPromo2 = recPromo2; </script> </div>  </div> <div class="table-frame-col right-content-section" id="related-topics-section"> </div> </div> </div> </div> <div class="dcom-footer-wrapper">  <footer class="cmp-footer" id="footer">  <div class="cmp-footer__top-bar"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--tablet--12 aem-GridColumn--phone--12">  <ul class="cmp-footer__cta-links" id="footer__cta-links"> <li><a href="/us/en/footerlinks/contact.html?icid=bn_contact-us" target="_self">Contact us</a></li> <li><a href="https://apply.deloitte.com/" target="_self">Search jobs</a></li> <li class="submit-rfp"><a href="/us/en/footerlinks/submit-rfp.html?icid=bn_submit-rfp" target="_self">Submit RFP</a></li> <li><a href="https://my.deloitte.com/?site=insights-us-en_en&action=optin&sub=a0C1400001SsODM&nocheck=true&pl=en-US&pc=US&pi=sub">Subscribe to Deloitte Insights</a></li> </ul>  </div> <div class="aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--tablet--12 aem-GridColumn--phone--12">   </div> </div> </div>   <div class="cmp-footer__utility-bar" id="footer__utility-bar"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--default--8 aem-GridColumn--phone--12">  <div class="cmp-footer__utility-bar__loc"> <a href="/us/en/footerlinks/global-office-directory.html?icid=bottom_global-office-directory" title="Global office directory" class="cmp-footer__utility-bar__loc-directory">Global office directory</a> <a href="/us/en/footerlinks/office-locator.html?icid=bottom_office-locator" title="US office locations" class="cmp-footer__utility-bar__loc-office">US office locations</a> </div>   <div class="cmp-footer__utility-bar__loc"> <a href="javascript:void(0)" class="cmp-header__ut-nav__site-sel__link location-link" data-toggle="siteSelector" aria-expanded="false" role="button"> <span class="desk-countrySelector">US-EN</span> <span class="mobile-location">Location:</span> <span class="mobile-countrySelector">United States-English</span>   <i class="icon-chevron"></i> </a> </div>  </div>  <div class="aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <div class="cmp-footer__utility-bar__about"> <a href="/us/en/footerlinks1/about-deloitte.html?icid=bottom_about-deloitte" title="About Deloitte" class="cmp-footer__utility-bar__about-link" id="footer__utility-bar__about">About Deloitte</a> </div> </div>  </div> </div>   <div class="cmp-footer__links"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-footer__links-get-connected aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12" id="footer__links-get-connected"> <ul> <li><a href="/us/en/pages/about-deloitte/articles/about-deloitte.html?icid=bottom_about-deloitte">About Deloitte</a></li> <li><a href="/us/en/pages/about-deloitte/articles/client-stories-and-successes.html?icid=bottom_client-stories-and-successes">Client stories</a></li> <li><a href="https://my.deloitte.com?site=us_en?icid=bottom_">My Deloitte</a></li> <li><a href="/us/en/insights.html?icid=bottom_insights">Deloitte Insights</a></li> <li><a href="/us/en/footerlinks/email-subscriptions.html?icid=bottom_email-subscriptions">Email subscriptions</a></li> <li><a href="/us/en/footerlinks/pressreleasespage.html?icid=bottom_pressreleasespage">Press releases</a></li> <li><a href="/us/en/footerlinks/submit-rfp.html?icid=bottom_submit-rfp">Submit RFP</a></li> <li><a href="/us/en/footerlinks/office-locator.html?icid=bottom_office-locator">US office locations</a></li> <li><a href="/us/en/footerlinks/alumni.html?icid=bottom_alumni">Alumni</a></li> <li><a href="/us/en/footerlinks/global-office-directory.html?icid=bottom_global-office-directory">Global office directory</a></li> <li><a href="/us/en/footerlinks/newsroom.html?icid=bottom_newsroom">Newsroom</a></li> <li><a href="/us/en/footerlinks/dbriefs.html?icid=bottom_dbriefs">Dbriefs webcasts</a></li> <li><a href="/us/en/footerlinks/contact-us.html?icid=bottom_contact-us" class="text-bold">Contact us</a></li> </ul> <div id="footer__social" class="social-media-links"> <ul> <li><a class="icon-twitter" href="https://www.twitter.com/deloitteus" title="follow deloitte us on twitter"></a></li> <li><a class="icon-linkedin" href="https://www.linkedin.com/company/deloitte/" title="connect with deloitte on linkedin"></a></li> <li><a class="icon-youtube" href="https://www.youtube.com/user/DeloitteLLP" title="view deloitte us on youtube"></a></li> <li><a class="icon-glassdoor" href="http://www.glassdoor.com/Overview/Working-at-Deloitte-EI_IE2763.11,19.htm" title="check deloitte us out on glassdoor"></a></li> <li><a class="icon-instagram" href="https://www.instagram.com/lifeatdeloitteus/" title="follow deloitte us on instagram"></a></li> </ul> </div> </div> <div class="cmp-footer__links-target aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12" id="footer__links-target">  </div> <div class="aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12" id="footer__links-services"> <h5>Services</h5> <ul> <li><a href="/us/en/services/tax.html?icid=bottom_tax">Tax</a></li> <li><a href="/us/en/services/consulting.html?icid=bottom_consulting">Consulting</a></li> <li><a href="/us/en/services/audit.html?icid=bottom_audit">Audit & Assurance</a></li> <li><a href="/us/en/pages/deloitte-private/solutions/deloitte-private-company-services.html?icid=bottom_deloitte-private-company-services">Deloitte Private</a></li> <li><a href="/us/en/services/mergers-acquisitions-restructuring-services.html?icid=bottom_mergers-acquisitions-restructuring-services">M&A and Restructuring</a></li> <li><a href="/us/en/services/advisory.html?icid=bottom_advisory">Risk & Financial Advisory</a></li> <li><a href="/us/en/pages/deloitte-analytics/solutions/deloitte-analytics.html?icid=bottom_">AI & Analytics</a></li> <li><a href="/us/en/pages/consulting/solutions/cloud-consulting-services.html?icid=bottom_cloud-consulting-services">Cloud</a></li> </ul> </div> <div class="aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12" id="footer__links-industries"> <h5>Industries</h5> <ul> <li><a href="/us/en/industries/consumer-industry.html?icid=bottom_consumer-industry">Consumer</a></li> <li><a href="/us/en/industries/energy-resources-industrials.html?icid=bottom_energy-resources-industrials">Energy, Resources & Industrials</a></li> <li><a href="/us/en/industries/financial-services.html?icid=bottom_financial-services">Financial Services</a></li> <li><a href="/us/en/industries/government-public-services.html?icid=bottom_government-public-services">Government & Public Services</a></li> <li><a href="/us/en/industries/life-sciences-and-health-care.html?icid=bottom_life-sciences-and-health-care">Life Sciences & Health Care</a></li> <li><a href="/us/en/industries/technology-media-and-telecommunications.html?icid=bottom_technology-media-and-telecommunications">Technology, Media & Telecommunications</a></li> </ul> </div> <div class="aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12"> <h5>Careers</h5> <ul> <li><a href="/us/en/careers/careers.html?icid=bottom_careers">Careers</a></li> <li><a href="/us/en/careers/students.html?icid=bottom_students">Students</a></li> <li><a href="/us/en/careers/experienced-hires.html?icid=bottom_experienced-hires">Experienced Professionals</a></li> <li><a href="https://apply.deloitte.com/?icid=bottom_">Job Search</a></li> <li><a href="/us/en/careers/life-at-deloitte.html?icid=bottom_life-at-deloitte">Life at Deloitte</a></li> <li><a href="/us/en/careers/alumni.html?icid=bottom_alumni">Alumni Relations</a></li> </ul> </div> </div>  <div class="cmp-footer__links-legal cmp-container-width aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--phone--12" id="footer__links-legal"> <ul> <li><a href="/us/en/footerlinks1/about-deloitte.html?icid=bottom_about-deloitte">About Deloitte</a></li> <li><a href="/us/en/footerlinks1/terms-of-use.html?icid=bottom_terms-of-use">Terms of Use</a></li> <li><a href="/us/en/footerlinks1/privacy-index.html?icid=bottom_privacy-index">Privacy</a></li> <li><a href="/us/en/footerlinks1/data-privacy-framework.html?icid=bottom_data-privacy-framework">Data Privacy Framework</a></li> <li><a href="https://cookienotice.deloitte.com/?icid=bottom_">Cookies</a></li> <li><a href="https://www2.deloitte.com/us/en?icid=bottom_">Cookie Settings</a></li> <li><a href="/us/en/footerlinks1/join-deloitte-legal-information-for-job-seekers.html?icid=bottom_join-deloitte-legal-information-for-job-seekers">Legal Information for Job Seekers</a></li> <li><a href="/us/en/footerlinks1/labor-condition-applications.html?icid=bottom_labor-condition-applications">Labor Condition Applications</a></li> <li><a href="/us/en/footerlinks1/do-not-sell-my-personal-information.html?icid=bottom_do-not-sell-my-personal-information">Do Not Sell or Share My Personal Information</a></li> </ul> </div>  </div>   <div class="cmp-footer__copy-rights cmp-container-width aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--default--10 aem-GridColumn--phone--12"> <div class="cmp-footer__disclaimer" id="footer__disclaimer"> <p><p>© 2025. See <a href="/us/en/legal/terms-of-use.html">Terms of Use</a> for more information.</p> <p>Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as "Deloitte Global") does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see <a href="/us/en/pages/about-deloitte/articles/about-deloitte.html">www.deloitte.com/about</a> to learn more about our global network of member firms.</p> </p> </div> </div> <div class="aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12"> <div id="footer__sponsor-logo" class="cmp-footer__sponsor-logo"> </div> </div> </div>  </footer> <div class="site-selector"> <div class="site-selector__container visibility-hidden" id="site-options" tabindex="-1" role="dialog"> <div role="search"> <input type="text" size="10" class="gsc-input" name="qr" title="search" id="siteSearch" enableOrderBy="true" spellcheck="false" placeholder="Type location" autocomplete="off"/> <span class="icon-search search-option"></span> </div> <div class="site-selector__container__list" id="site-selector"> <ul class="channel-site"></ul> </div> <div class="site-selector__container__site-info"></div> </div> </div> <div class="modal-backdrop fade in visibility-hidden"></div> </div> <script src="/etc/designs/dcom/dcom-main-footer.lc-e8c71d0e167519d5699e812ef1d3614d-lc.min.js"></script> <script src="/etc/designs/dcom/clientlibs-contentpage.lc-14f8255b72c90f3642d16a99f063b0e5-lc.min.js"></script> <script src="/etc/designs/dcom/dcom-personalization-libs.lc-7e2ec3fde98831f2ae935c57884bc81d-lc.min.js"></script> <link rel="stylesheet" href="/etc/designs/dcom/bookmark-component/bookmarkModal.lc-c4c42b45c554d7198f12b4f5756d63a7-lc.min.css" type="text/css"> <link rel="stylesheet" href="/etc/designs/dcom/bookmark-component/bookmarkAlerts.lc-51c9b4d012b8d8971009a90e0fdda70f-lc.min.css" type="text/css"> <div class="servicecomponents cloudservices"><div class="cloudservice generictracker configpage"> </div> </div> <div class="cloudservice generictracker"> <script type="text/javascript"> //Start - Google Tag Manager </script> </div> </div> <script> (function(w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : ''; j.async = true; j.src = '//www.googletagmanager.com/gtm.js?id=' + i + dl; f.parentNode.insertBefore(j, f); })(window, document, 'script', 'psDelDataLayer', 'GTM-MM36PB'); </script> <div class="servicecomponents cloudservices"> <div class="cloudservice generictracker"> <script> //End - Google Tag Manager //start CRG Profiles S&P results page $(function() { var loc = window.location.href; if (/footerlinks\/crg\-profiles/.test(loc)) { $(".primary-headline").text("Deloitte CRG Profiles"); $(".page-intro-copy").hide(); $(".release-date").hide(); $(".body-copy").hide(); } }); //end CRG Profiles S&P results page //start Ambassador Program S&P results page $(function() { var loc = window.location.href; if (/footerlinks\/recentlypublished/.test(loc)) { $(".primary-headline").text("Recently published"); } }); //end Ambassador Program S&P results page </script> <script> // cookie setting in footer begins // added by Jose Porras on legal request - 02.18.2022 document.addEventListener('DOMContentLoaded', function(){ //adds 'Cookie Setting' link to footer for US site only var cLink = document.querySelectorAll('#footer__links-legal ul li a')[4]; if (window.location.href.indexOf("/us") > -1) { var cookieSettingLink = document.querySelectorAll('#footer__links-legal ul li a')[5]; cLink.setAttribute('href','https://cookienotice.deloitte.com'); cLink.setAttribute('target', '_blank'); cookieSettingLink.removeAttribute('href'); cookieSettingLink.style.cursor = 'pointer'; cookieSettingLink.classList.add('optanon-show-settings'); } }); // cookie setting in footer ends </script><script> </script> </div> <script> $(document.body).on("pageReady",function(event, y, z){ console.log(event.type); }); //Finally, register a Page Load callback and call the execute method on JQuery Page Load event. $(function() { var executeDeferred = pageLoadFramework.executePageLoadEvents(); //The execute method returns a deferred. So, if something needs to wait for it, this is how you do it. executeDeferred.done(function(){ }); }); /*$(function() { if(window.location.href.indexOf('/careers/') > 0) { $('.submit-rfp').remove(); } });*/ </script> </body> </html>

CINXE.COM

Business Tax Credits, Incentives, and other ESG tax Services | Deloitte US