3e undertakes strategy and governance consulting to Australian and international companies. We work with Boards, CEOs, Executive Leadership Teams and Joint Ventures.

Our specialities are the non-financial issues that affect business strategy and success. They are:

  • Non-financial risk management
  • Leadership, culture and alignment
  • Due diligence, audit and assurance

Non-financial Risk Management


We address a broad range of Environment, Social and Governance (ESG) risks increasingly focused upon by providers of capital, customers and employees. These include aspects such as:

  • ISO 31000-aligned enterprise risk management systems
  • Climate change, ASX requirements and recommendations of the Taskforce on Climate-related Financial Disclosures (TCFD)
  • Supply chain governance and the Modern Slavery Act
  • Human rights, child labour and forced labour, particularly in international operations working with different sovereign norms and laws
  • Bribery and Corruption, particularly in overseas countries with a low Transparency International Corruption Score

Leadership, Culture and Alignment


We address non-financial risk factors that have the potential to reduce the effectiveness and efficiency of team dynamics, including:

Leadership, Culture and Alignment

  • Diversity, inclusion and employee engagement
  • Strategy alignment and buy-in
  • Joint venture alignment and co-ordinated governance.

3e’s offering includes mediation using Federal Court of Australia and Australian Mediation Standards Board (MBS) accredited and registered senior personnel.

Due Diligence, Audit and Assurance


Our public audit and assurance programs are run through our association with Corporate Integrity (www.corporateintegrity.org) which has a twenty-year track record of providing external assurance to institutional providers of capital and equity, government, customer and public stakeholders on non-financial risk and ESG matters.

3e also offers confidential reporting with legal privilege, where an expert opinion is required on the governance of ESG matters.