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Reporting & Disclosures
ESG & Sustainability Reporting
ESG & Sustainability Reporting translates your organisation's ESG performance into structured, framework-aligned, and decision-useful disclosures for regulators, investors, and stakeholders.
The reporting landscape has undergone significant regulatory consolidation. The EU CSRD (effective from FY2024 for the first wave) mandates ESRS-aligned sustainability statements within the management report, subject to statutory audit. ISSB IFRS S1 (general sustainability) and S2 (climate) set the standard for investor-focused disclosures, increasingly endorsed by securities regulators including SEBI (through BRSR Core). GRI Standards remain the most widely adopted framework for impact-focused stakeholder reporting. The <IR> Integrated Reporting Framework supports holistic capital reporting. Without structured, framework-specific reporting, organisations risk non-compliance under CSRD, misalignment with investor expectations, and reputational damage from inconsistent disclosures.
We support UAE organisations responding to IFRS-aligned, investor, customer, and climate disclosure expectations, as well as Indian organisations preparing BRSR, BRSR Core, and international reports. Each engagement is based on the frameworks and audiences that actually apply to the business.
Our approach
A structured reporting engagement is delivered aligned with the specific frameworks applicable to the organisation — which may include CSRD/ESRS, BRSR and BRSR Core (SEBI), GRI Standards, IFRS S1 and S2, the <IR> Integrated Reporting Framework, or a combination. The process covers materiality alignment, data verification, narrative development, and disclosure structuring. Outputs are designed to meet both regulatory compliance requirements and stakeholder communication objectives.
- Assessment of applicable reporting frameworks and regulatory obligations by jurisdiction (CSRD/ESRS, BRSR Core, GRI, IFRS S1/S2)
- Alignment of ESG data and disclosures with materiality assessment and IRO register outputs
- Structuring of quantitative disclosures across ESRS topical standards or GRI topic-specific standards as applicable
- Development of narrative sections including governance, strategy, risk management, and targets per TCFD/IFRS S2 four-pillar structure
- Drafting and quality review of the sustainability statement or ESG report against framework requirements and assurance criteria
- Integration of quantitative and qualitative disclosures with consistency checks across financial and sustainability reporting
- Preparation of assurance-ready documentation and disclosure rationale where third-party verification is required
Outcomes
Structured ESG or sustainability report aligned with applicable frameworks (CSRD/ESRS, BRSR Core, GRI, IFRS S1/S2)
Regulatory compliance with CSRD mandatory sustainability statement requirements and SEBI BRSR Core
Improved transparency, stakeholder confidence, and investor-grade disclosure quality
Enhanced positioning in ESG rating assessments (MSCI, Sustainalytics, CDP, S&P CSA)
Assurance-ready documentation and strong foundation for future reporting cycles
Related insights
Speak with an expert
The team can walk you through exactly how ESG & Sustainability Reporting applies to your organisation's context and objectives.
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