Sustainability & ESG

ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD)

Sustainability disclosure engineered for ISSB / ESRS mandatory regime — not voluntary GRI-era reporting

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Programme overview

ESG Reporting (ISSB, ESRS,
BRSR, GRI, SASB, TCFD)

ESG reporting moved from voluntary to mandatory in 2024–2025 with cascading consequences for global enterprises. IFRS S1 / S2 (ISSB, effective Jan 2024 with progressive jurisdiction adoption in UK, Japan, Australia, Canada, Singapore, Brazil), ESRS under EU CSRD (effective FY 2024 for large EU entities, FY 2026 for listed SMEs, applies to ~50,000 firms incl. non-EU groups with EU presence), SEC Climate Rule (issued March 2024, currently stayed but signalling direction), SEBI BRSR Core with mandatory third-party assurance for top-150 listed entities from FY 2024–25 — these regimes share common architecture (governance / strategy / risk management / metrics-and-targets per TCFD), but diverge on materiality (financial-only ISSB vs double-materiality ESRS), data granularity (ESRS topical standards demand 1,144 data points across 10 topics), and assurance pathway (ISAE 3000 limited initially, reasonable assurance phased). Quality is judged on data lineage, double-materiality justification, scenario analysis rigour (1.5°C and 4°C per IEA / NGFS), and audit-trail discipline that withstands Big Four reasonable-assurance work.

ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD) — Overview
How we deliver it

Our implementation model

A practical, phased delivery approach — from gap assessment through operational embedding — built around your regulatory context.

Reporting Framework Selection

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.

Materiality Assessment

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.

KPI Framework & Data Collection

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.

Assurance & Verification

Engage external assurance per ISAE 3000 / ISAE 3410 — limited assurance for first year, progressing to reasonable; align with CSRD assurance requirement (limited from 2024-2028, reasonable from 2028); specify auditor competency.

Report Authoring & Disclosure

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.).

ESG Rating & Investor Engagement

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.

What the programme covers

ESG Reporting (ISSB, ESRS, — in full scope

Double-materiality assessment — ESRS approach (impact + financial) vs ISSB financial-only
Stakeholder engagement and value-chain mapping per ESRS 1 / GRI 3
Topical-standard data point identification — ESRS has 1,144, ISSB has ~80 climate-specific
TCFD-aligned scenario analysis (1.5°C and 4°C / NGFS Disorderly Transition)
Climate transition plan disclosure per ISSB S2 and UK TPT
Biodiversity and nature-related disclosure per TNFD / ESRS E4
Social KPIs — ESRS S1 own workforce, S2 value-chain workers, S3 communities, S4 consumers
Governance disclosure per ESRS G1 — business conduct, lobbying, supplier payments
Data architecture (typically Workiva, OneTrust, Diligent, Sphera, or Excel + SharePoint workflows)
Assurance pathway design — ISAE 3000 limited → reasonable, phased per regulator timeline
ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD) — Coverage
Business value

Value of ESG Reporting (ISSB, ESRS, BRSR, GRI, SASB, TCFD)

ESG Risk Disclosure Completeness
  • Surfaces climate, biodiversity, and social risks in management dashboards
  • Drives crisis-communication preparedness for ESG-relevant events
  • Builds organisational ESG literacy across board, leadership, and operations
  • Tightens human-rights and modern-slavery due-diligence under CSDDD
GRI / SASB / CSRD ESG Reporting Defence
  • Audit-defensible under ISSB IFRS S1/S2 and EU CSRD ESRS
  • Satisfies SEBI BRSR Core mandatory assurance for top-150 Indian listed entities
  • Aligns with SEC climate disclosure (when active) and CDP / ratings agency expectations
  • Withstands ISAE 3000 limited and reasonable assurance examination by Big Four
ESG KPI & Reporting Programme Quality
  • Embeds ESG metrics into management reporting and capital allocation
  • Builds cross-function ESG governance — sustainability, finance, legal, ops alignment
  • Improves data quality through ESG controls aligned with financial-grade audit trail
  • Supports ESG-linked remuneration with KPI accuracy
ESG Reporting Cost & Investor Risk
  • Improves ESG ratings (MSCI, Sustainalytics, ISS, S&P Global) and sub-rating components
  • Lowers cost of capital — typically 5–15 bps tighter on sustainability-linked debt
  • Enables green / transition / SLB pricing access
  • Avoids greenwashing litigation under EU Green Claims Directive and equivalents
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