Sustainability & ESG

Sustainability Strategy & ESG Framework

Double-materiality-grounded ESG strategy — engineered for ISSB / ESRS / SEBI BRSR mandatory regimes and investor-coalition scrutiny

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Programme overview

Sustainability Strategy &
ESG Framework

ESG strategy has shifted from voluntary disclosure exercise into board-level strategic discipline as regulatory regimes go mandatory (ISSB IFRS S1/S2 Jan 2024, EU CSRD FY2024 for 50,000+ firms, SEBI BRSR Core for top-150 listed Indian entities, SEC Climate Rule pending), investor coalitions (Climate Action 100+, NZAOA, NZBA, GFANZ) require quantitative engagement, and proxy advisors (ISS, Glass Lewis) embed ESG into voting recommendations. Effective strategy work starts with double materiality (ESRS / CSRD approach combining financial materiality with impact materiality) rather than single financial materiality (ISSB), maps stakeholder priorities through structured engagement, designs ESG governance reaching board and audit-committee level, and translates strategy into measurable KPIs aligned to disclosure regime data points. The hardest decisions are typically materiality threshold setting (what makes the cut), target setting that's ambitious enough to be credible but achievable enough to be honest (the SBTi-rejection of 200+ companies in 2024 raised the bar), and ESG-linked compensation design that aligns leadership behaviour without becoming gameable. The 2020s have added climate-litigation defensibility, anti-greenwashing-directive compliance (EU Green Claims Directive 2024), and human-rights due-diligence (EU CSDDD adopted 2024, effective 2027–2029 phased) as load-bearing strategy dimensions.

Sustainability Strategy & ESG Framework — Overview
How we deliver it

Our implementation model

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

ESG Materiality & Stakeholder Mapping

Conduct double materiality per EU CSRD / GRI 3 — impact materiality and financial materiality; map stakeholders per AA1000SES (employees, customers, investors, regulators, communities, suppliers); align with corporate strategy.

ESG Strategy & Pillar Design

Design ESG strategy per material topics — Environmental (climate, water, biodiversity, circular), Social (D&I, human rights, community), Governance (board, ethics, supply chain, cyber); align with corporate vision and competitive positioning.

Target Setting & SBT Validation

Set SMART targets per pillar — climate (SBTi 1.5°C), water (CDP Water Action), biodiversity (TNFD-aligned), D&I (representation targets), human rights (UNGP-aligned); validate SBT per SBTi / equivalent.

Governance & Accountability Design

Design governance per OECD / G20 Principles — board committee oversight, executive ESG-linked compensation, scope-level accountability, internal audit ESG scope; align with corporate board governance and committee charter.

Stakeholder Engagement Programme

Design stakeholder engagement per AA1000SES — engagement plan per stakeholder group, channel (survey, roundtable, advisory panel), frequency, feedback integration; align with TCFD stakeholder consultation requirement.

Integration with Business Strategy

Integrate ESG with business strategy — capital allocation, M&A criteria, R&D investment, product portfolio, supplier qualification, customer engagement; align with corporate planning cycle and stage-gate.

What the programme covers

Sustainability Strategy & — in full scope

Double-materiality assessment — financial materiality + impact materiality per ESRS
Stakeholder mapping and structured engagement (workshops, surveys, interviews)
ESG governance design reaching board and audit-committee level
Strategy pillar definition — typically 3–5 pillars covering Climate, Nature, People, Governance, Innovation
Target setting calibrated to SBTi (climate), TNFD (nature), and sector-specific benchmarks
ESG-linked executive compensation design with anti-gaming safeguards
Capability-building and ESG culture programme across leadership and operations
Investor and rating-agency engagement strategy (CA100+, NZAOA, MSCI, Sustainalytics, ISS)
Anti-greenwashing-directive compliance with claims-substantiation discipline
CSDDD human-rights and environmental due-diligence integration
Sustainability Strategy & ESG Framework — Coverage
Business value

Value of Sustainability Strategy & ESG Framework

ESG Risk & Opportunity Integration
  • Tightens climate and social risk management
  • Embeds ESG in business strategy
  • Improves stakeholder trust
  • Builds resilient business model
GRI / UNGC / TCFD ESG Strategy Defence
  • Aligns with ISSB, GRI, SASB
  • Supports BRSR and SEBI disclosure
  • Documents governance for regulators
  • Withstands proxy advisor scrutiny
ESG Strategy Governance & Stakeholder Alignment
  • Sharpens cross-function ESG governance
  • Embeds ESG in capital allocation
  • Supports product and process innovation
  • Improves talent attraction and retention
ESG Strategy Implementation Cost
  • Enhances ESG ratings (MSCI, Sustainalytics)
  • Lowers cost of capital
  • Enables sustainability-linked finance
  • Captures green premium opportunities
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