ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD)
Sustainability disclosure engineered for the mandatory ISSB and ESRS regime rather than voluntary GRI era reporting
ESG Reporting (ISSB, ESRS,
BRSR, GRI, SASB, TCFD)
ESG reporting moved from voluntary to mandatory across 2024 and 2025 with cascading consequences for global enterprises. IFRS S1 and S2 under the ISSB took effect in January 2024 with progressive jurisdiction adoption in the UK, Japan, Australia, Canada, Singapore, and Brazil. ESRS under the EU CSRD took effect for FY 2024 for large EU entities and FY 2026 for listed SMEs and applies to roughly 50,000 firms including non EU groups with an EU presence. The SEC Climate Rule was issued in March 2024 and is currently stayed but signals the direction of travel, and SEBI BRSR Core brings mandatory third party assurance for the top 150 listed entities from FY 2024 2025. These regimes share a common architecture across governance, strategy, risk management, and metrics and targets per TCFD, yet they diverge on materiality, where ISSB is financial only and ESRS is double materiality, on data granularity, where the ESRS topical standards demand 1,144 data points across ten topics, and on the assurance pathway, which begins with ISAE 3000 limited assurance and moves to reasonable assurance in phases. Quality is judged on data lineage, double materiality justification, scenario analysis rigour at 1.5 and 4 degrees per the IEA and NGFS, and an audit trail that withstands Big Four reasonable assurance work, and our team builds your report to that standard.
Our implementation model
A practical, phased delivery approach that runs from gap assessment through operational embedding and is built around your regulatory context.
Select reporting frameworks per stakeholder need, GRI Standards (broad stakeholder), SASB Standards (investor), TCFD / IFRS S2 (climate), CDP (climate / water / forests), EU CSRD ESRS (mandatory EU), CDP, UNGC, SDG, align with corporate strategy.
Conduct double materiality assessment per EU CSRD / GRI 3, impact materiality (organisation's impact on environment / society) and financial materiality (sustainability impact on financial performance), engage stakeholders per AA1000SES.
Design KPI framework per material topic, Environmental (GHG, water, waste, biodiversity), Social (workforce, community, human rights, customers), Governance (board, ethics, compliance), collect data per ESRS / GRI / SASB metrics.
Engage external assurance per ISAE 3000 / ISAE 3410, limited assurance for first year, progressing to reasonable, align with CSRD assurance requirement (limited from 2024 to 2028, reasonable from 2028), specify auditor competency.
Author integrated annual report / sustainability report per <IR> Framework / GRI / CSRD ESRS, align disclosure with regulatory timing (CSRD calendar year, SEC 10 K, etc.), submit via regulatory portals (ESEF, SEC EDGAR, etc.).
Engage with ESG rating agencies, MSCI, Sustainalytics, ISS, S&P Global, CDP, FTSE, manage data requests, methodology engagement, and rating improvement, align with corporate investor relations.
ESG Reporting (ISSB, ESRS, in full scope
Value of ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD)
- We surface climate, biodiversity, and social risks in management dashboards
- We drive crisis communication preparedness for ESG relevant events
- We build ESG literacy across your board, leadership, and operations
- We tighten human rights and modern slavery due diligence under CSDDD
- We produce reports that withstand audit under ISSB IFRS S1 and S2 and EU CSRD ESRS
- We satisfy SEBI BRSR Core mandatory assurance for the top 150 Indian listed entities
- We align with SEC climate disclosure when active and with CDP and ratings agency expectations
- We hold up to ISAE 3000 limited and reasonable assurance examination by Big Four firms
- We embed ESG metrics into management reporting and capital allocation
- We build cross function ESG governance that aligns sustainability, finance, legal, and operations
- We improve data quality through ESG controls aligned with a financial grade audit trail
- We support ESG linked remuneration with KPI accuracy
- We improve your ESG ratings with MSCI, Sustainalytics, ISS, and S&P Global and their sub rating components
- We lower your cost of capital, typically 5 to 15 basis points tighter on sustainability linked debt
- We enable access to green, transition, and SLB pricing
- We help you avoid greenwashing litigation under the EU Green Claims Directive and equivalents
Codes & standards we work to
Triggers that signal the need
Where ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD) applies
Process chemical plants, specialty chemical sites, and industrial parks requiring EHS management systems.
Upstream, midstream, and downstream facilities with complex EHS and regulatory requirements.
cGMP regulated facilities requiring integrated EHS, occupational hygiene, and sustainability programmes.
Extractive industry operations with dust, noise, chemical, and environmental compliance obligations.
Power plants, renewable energy facilities, and utilities with environmental permit obligations.
Manufacturing sites requiring chemical safety, waste compliance, and ESG reporting programmes.
Tangible deliverables
- ESG report aligned to your chosen framework across ISSB, ESRS, BRSR, GRI, or SASB
- Double materiality assessment with stakeholder evidence
- KPI data book with full audit trail and emission factor and activity data sourcing
- TCFD scenario analysis at 1.5 and 4 degrees and NGFS
- Climate transition plan disclosure for ISSB S2 and TPT
- TNFD biodiversity disclosure where material
- ESG controls and data architecture specification
- ISAE 3000 and 3410 assurance readiness pack
- Investor narrative and rating agency engagement pack
- Internal governance pack covering ESG board agenda items and committee charter
Ready to start your project?
Speak with our team to scope an engagement tailored to your facility, regulatory context, and lifecycle stage.