Energy & Natural Resources
Natural-resource and infrastructure valuation amid the energy transition.
Sector drivers
- Commodity-price volatility
- Transition and decarbonisation capex
- Decommissioning and ESG obligations
Typical assets & workflows
- Resource and reserve interests
- PP&E and energy infrastructure
- Renewable projects and PPAs
Standards & regulation
- IFRS 6 / IAS 16 / IAS 36 and IFRS 13
- IVS 2025 (mineral, oil & gas)
- IFRS S1 / S2 and TCFD-aligned disclosure
Key measures
- Reserves and production profile
- Levelised cost of energy
- Emissions intensity
Our approach
We value resource interests and energy infrastructure with price-deck and discount-rate sensitivity, and align disclosures to the sector's transition and climate-reporting expectations.