Governance Stress Test

Two structured audit paths. Each one surfaces the compliance exposures, structural gaps, and liability positions that standard reviews miss. Select the path that matches your context.

Path 01 LL97 Readiness Audit

NYC Article 321 Compliance & Penalty Risk Management

Local Law 97 imposes escalating annual penalties on buildings that exceed their carbon intensity limits. Non-compliance is not a one-time risk. It is a recurring line-item expense. This audit maps your current exposure and sequences your path to compliance before penalties compound.

  • Current carbon intensity vs. 2024 and 2030 LL97 thresholds
  • Penalty exposure quantified in dollar terms by year
  • Article 321 prescriptive pathway eligibility assessment
  • Facilities contract and MSA alignment with compliance obligations
  • Building Energy Exchange (BE-Ex) framework interoperability check
  • Retrofit sequencing and capital allocation roadmap
  • Direct Pay eligibility for non-taxable entities
  • Governance and reporting infrastructure for ongoing compliance

For whom: Civic institutions, faith-based organizations, cultural foundations, mid-market commercial property owners, and any non-taxable entity subject to NYC LL97 mandates.

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Path 02 PortCo Exit-Readiness Audit

ESG Infrastructure for Acquirer Diligence & EBITDA Positioning

Acquirers and LP investors apply increasingly rigorous ESG diligence. Portfolio companies that cannot produce audit-ready GHG accounting, clean compliance records, and documented operational efficiency face valuation discounts or deal friction. This audit builds the infrastructure that holds up under scrutiny.

  • GHG inventory readiness: Scope 1, 2, and material Scope 3 categories
  • Audit-trail documentation for emissions accounting methodology
  • Governance Debt assessment: undocumented commitments vs. verifiable performance
  • Operational efficiency metrics aligned to EBITDA impact
  • Regulatory compliance status across active jurisdictions
  • Supply chain risk and supplier MSA alignment
  • ESG disclosure readiness: GRI, TCFD, or investor-defined frameworks
  • Board-level governance structure and decision rights documentation

For whom: PE-backed portfolio companies preparing for exit, growth-stage companies anticipating institutional investment, and CFOs or GCs building acquirer-facing ESG documentation.

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Both audit engagements begin with a no-cost strategy session to scope the work and confirm fit. You walk away with a written summary of findings regardless of whether we continue together.

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