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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.
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
Speak with an expert
The team can walk you through exactly how ESG & Sustainability Reporting applies to your organisation's context and objectives.
Get in touch