Dr Dawkins Brown

Board ESG Oversight: What Good Governance Looks Like Under Audit

The question I am asked most often by board members across the Caribbean is a variation of this: ‘We have approved an ESG policy, we get quarterly sustainability updates, and we have a board committee responsible for ESG. Is that enough?’ My answer is consistent: it depends entirely on whether those structures are functioning...

ESG ESG (Environmental ESG & Sustainability ESG advisory firms Caribbean ESG Assurance ESG Reporting & Disclosure ESG reporting Caribbean

Auditing the Social Pillar: Supply Chain, DEI & Human Rights Assurance

March 15, 2026by Dr Dawkins Brown

The ‘S’ in ESG — the Social dimension — is frequently described as the least defined, the hardest to measure, and the most difficult to audit. This characterisation is partly true and entirely consequential. Because social performance is harder to quantify than carbon emissions or board gender ratios, it is often either excluded from audit...

ESG ESG (Environmental ESG & Sustainability ESG advisory firms Caribbean ESG Assurance ESG Reporting & Disclosure ESG reporting Caribbean

The Greenwashing Audit: Testing ESG Claims Against Evidence

March 14, 2026by Dr Dawkins Brown

Greenwashing has become one of the defining governance and reputational risks of the ESG era. From fashion brands claiming circularity to financial institutions marketing ‘green’ products backed by fossil fuel investments, the gap between sustainability claims and sustainability substance has attracted the attention of regulators, prosecutors, and institutional investors worldwide. For internal auditors and...

ESG ESG (Environmental ESG & Sustainability ESG advisory firms Caribbean ESG Assurance ESG Reporting & Disclosure ESG reporting Caribbean

Auditing Climate Risk: Scope 1, 2 & 3 Emissions Under IFRS S2

March 14, 2026by Dr Dawkins Brown

The ISSB’s IFRS S2 Climate-related Disclosures standard has fundamentally changed what regulators and investors expect from organisations when it comes to climate risk. For internal auditors, IFRS S2 represents both a new audit frontier and an urgent capability imperative. Understanding how to audit climate risk — from physical hazard assessment through to Scope 1, 2,...

ESG ESG (Environmental ESG & Sustainability ESG advisory firms Caribbean ESG Assurance ESG Reporting & Disclosure ESG reporting Caribbean

From Policy to Proof: A Practitioner’s Playbook for Credible ESG Assurance

March 14, 2026by Dr Dawkins Brown

Every organisation I speak with across the Caribbean acknowledges that ESG matters. They have policies. They have committees. Several have published sustainability reports. What very few of them have is the ability to answer, with confidence and supporting evidence, the questions that regulators, investors, and sophisticated counterparties are now asking. Questions such as: How do...

ESG ESG (Environmental ESG & Sustainability ESG advisory firms Caribbean ESG Assurance ESG Reporting & Disclosure ESG reporting Caribbean

The ESG Audit Imperative: Why Caribbean Organisations Can No Longer Afford to Treat ESG as a Reporting Exercise

March 14, 2026by Dr Dawkins Brown

In boardrooms across the Caribbean, a familiar scene plays out each year: the sustainability report is assembled by the communications team, reviewed briefly by a senior manager, and published without meaningful audit scrutiny. The emissions data may be extrapolated from last year’s figures. The governance disclosures may reflect aspiration rather than practice. The social...

Digital Digital Audit Digital Banking Digital Tax Digital Tax Transformation Digital Transformation digital transformation & virtual solutions Digital-First CFO Services Tax Administration & Policy Tax Advisory Tax Audit Tax Dispute Resolution Tax Firm

Dawgen Global’s Digital Tax Advisory Framework

March 14, 2026by Dr Dawkins Brown

A Complete Guide to Navigating the Caribbean Digital Economy Tax Landscape The synthesised, integrated reference framework for Caribbean businesses and their advisors The Series That Began With a Notification On March 11, 2026, at 6:45 PM, a notification from Meta for Business. It announced that, effective July 1, 2026, Meta would begin applying Digital...

Digital CFO Services Digital Tax Digital Tax Transformation Digital Transformation digital transformation & virtual solutions Digitalization E-Commerce Tax

Accounting and VAT/GCT Implications of Digital Service Taxes

March 13, 2026by Dr Dawkins Brown

How to record, classify, and report DST fees in Caribbean financial statements The Accounting Question Behind the Platform Notification When the Meta DST location fee notification arrived in March 2026, most Caribbean business owners and marketing managers read it as an advertising operations issue — a change to campaign costs that needed to be...

Digital Digital Banking Digital Tax Digital Tax Transformation Digital Transformation Digital-First CFO Services Digitalization

Impact on Advertising Budgets and ROI: Recalibrating for the DST Era

March 13, 2026by Dr Dawkins Brown

How DST fees change your cost structure, ROI benchmarks, and budget planning The Invisible Tax on Every Click Most Caribbean businesses that run digital advertising campaigns know their cost-per-click, their cost-per-acquisition, and their return on ad spend. Fewer know — or have yet needed to know — that a new layer of cost is being...

Caribbean Accountant Caribbean Business Caribbean Business Advisory Digital Digital CFO Services Digital Tax Digital Tax Transformation Digital Transformation Tax Advisory

Digital Service Taxes in the Caribbean: A Country-by-Country Landscape

March 13, 2026by Dr Dawkins Brown

Where does each Caribbean jurisdiction stand — and what comes next? The Gap in the Schedule When Caribbean businesses reviewed the Meta DST location fee notification of March 2026, they noticed something that many found reassuring at first glance: no Caribbean jurisdiction appeared in the fee schedule. Austria, France, Italy, Spain, Türkiye, and...

Newer Posts

Older Posts

Board ESG Oversight: What Good Governance Looks Like Under Audit

The Greenwashing Audit: Testing ESG Claims Against Evidence

Auditing Climate Risk: Scope 1, 2 & 3 Emissions Under IFRS S2

From Policy to Proof: A Practitioner’s Playbook for Credible ESG Assurance

The ESG Audit Imperative: Why Caribbean Organisations Can No Longer Afford to Treat ESG as a Reporting Exercise

Dawgen Global’s Digital Tax Advisory Framework

Accounting and VAT/GCT Implications of Digital Service Taxes

Impact on Advertising Budgets and ROI: Recalibrating for the DST Era

Digital Service Taxes in the Caribbean: A Country-by-Country Landscape

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June 28, 2026VASP Licensing Requirements in Jamaica: The Complete Checklist

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