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Assessments & Strategy
Gap Analysis
An ESG Gap Analysis identifies where your organisation falls short against specific regulatory requirements, disclosure frameworks, and best practices — with clear remediation priorities.
As ESG obligations proliferate across jurisdictions, organisations frequently find that existing disclosures, data processes, and governance structures are misaligned with current requirements. Key pressure points include CSRD/ESRS phased implementation deadlines, SEBI's BRSR Core mandatory assurance requirements, TCFD-aligned climate disclosures under IFRS S2, and Sustainable Finance Disclosure Regulation (SFDR) obligations for financial market participants. Without a structured gap analysis, organisations face material reporting risk and reactive rather than planned compliance.
Our approach
A structured gap analysis is conducted against the specific frameworks and regulatory requirements applicable to your organisation — which may include CSRD and ESRS, BRSR and BRSR Core, TCFD and IFRS S2, CDP questionnaire requirements, GRI Standards, or SFDR Articles 6, 8, and 9. The objective is to provide a clear, evidenced view of misalignment and define a prioritised remediation plan with timelines aligned to regulatory deadlines.
- Mapping of applicable regulatory obligations and framework requirements by jurisdiction and sector
- Review of existing ESG disclosures, policies, data processes, and governance documentation
- Alignment assessment against CSRD/ESRS, BRSR Core, TCFD/IFRS S2, GRI, or other applicable frameworks
- Identification of missing, incomplete, or inconsistent data and disclosure gaps
- Assessment of governance structures, internal controls, and assurance readiness
- Prioritisation of gaps based on regulatory risk, assurance requirements, and reporting timelines
- Development of a targeted remediation plan with defined actions, owners, and deadlines
Outcomes
Clear, evidenced gap register across ESG disclosures, data, and governance
Alignment mapping against applicable frameworks including CSRD/ESRS, BRSR Core, and IFRS S2
Improved reporting accuracy and readiness for third-party assurance
Prioritised remediation actions linked to regulatory deadlines
Stronger compliance posture and reduced reporting risk
Speak with an expert
The team can walk you through exactly how Gap Analysis applies to your organisation's context and objectives.
Get in touch