BRSR stands for Business Responsibility and Sustainability Reporting, a structured ESG disclosure format introduced by SEBI for specified listed companies in India, requiring disclosure across environmental, social, and governance dimensions, with certain elements subject to assurance.

ESG Reporting Frameworks

Q: What are ESG reporting frameworks?

ESG reporting frameworks and standards are structured guidance defining what ESG information to disclose and how to present it. Examples include GRI, the ISSB's sustainability standards, TCFD-aligned climate disclosures, and in India SEBI's BRSR, making reporting more consistent and comparable.

Q: Which ESG framework should my business use?

It depends on your size, sector, stakeholders, and regulatory obligations. Listed companies in India may face requirements such as BRSR, while others adopt global frameworks for investor or supply chain expectations. We help you choose the best fit or combination.

Q: What is materiality in ESG reporting?

Materiality is identifying the ESG topics most significant to your business and stakeholders. Framework-aligned reporting focuses on material topics and relevant metrics rather than everything, making disclosures more meaningful, decision-useful, and manageable.

Q: Can you report against more than one framework?

Yes. Many companies must satisfy multiple audiences and obligations, and frameworks can often be mapped and reported together. We help align reporting to efficiently meet several frameworks, avoiding duplication while addressing each set of expectations.

Report Your ESG Performance Using the Right Recognised Framework for Your Business

ESG information is only useful and credible when it is reported in a structured, comparable way — which is why recognised reporting frameworks exist. Frameworks and standards such as GRI, the ISSB standards (IFRS S1 and S2), TCFD-aligned climate disclosures, and, in India, SEBI's Business Responsibility and Sustainability Reporting (BRSR) set out what to disclose and how. Choosing the right framework, or combination of frameworks, and reporting against it correctly is central to meaningful ESG disclosure.

Our ESG reporting frameworks services help you select the appropriate framework for your business, size, sector, and obligations, and prepare high-quality reports aligned with it. We translate your ESG data into structured, comparable, credible disclosures. This service builds on our ESG accounting, connects with the ESG regulatory landscape, and forms part of our wider ESG services.

Our ESG Reporting Frameworks Services

Framework Selection

Advising on the right framework or combination for your business and obligations.

BRSR Reporting

Support with Business Responsibility and Sustainability Reporting in India.

Global Standards

Reporting aligned with recognised global standards and frameworks.

Climate Disclosures

Climate-related disclosures aligned with recognised recommendations.

Report Preparation

Preparing structured, high-quality ESG reports from your data.

Materiality & Metrics

Identifying material topics and the metrics to disclose against them.

Benefits of Framework-Aligned Reporting

Structured, comparable, and credible ESG disclosures
The right framework selected for your business and obligations
Alignment with recognised global and local standards
Reporting that meets stakeholder and regulatory expectations
Focus on the topics and metrics that are material to you
A strong basis for assurance and continuous improvement

Frequently Asked Questions

What are ESG reporting frameworks?

ESG reporting frameworks and standards are structured sets of guidance that define what ESG information to disclose and how to present it. Examples include GRI, the ISSB's sustainability standards, TCFD-aligned climate disclosures, and, in India, SEBI's BRSR. They make ESG reporting more consistent, comparable, and credible.

Which ESG framework should my business use?

The right choice depends on your size, sector, stakeholders, and any regulatory obligations. Listed companies in India may have specific requirements such as BRSR, while others may adopt global frameworks to meet investor or supply chain expectations. We help you choose the framework, or combination, that best fits your situation.

What is BRSR?

BRSR stands for Business Responsibility and Sustainability Reporting, a structured ESG disclosure format introduced by SEBI for reporting by specified listed companies in India. It requires disclosure across environmental, social, and governance dimensions, and certain elements may be subject to assurance. We help companies prepare BRSR disclosures correctly.

What is materiality in ESG reporting?

Materiality is about identifying the ESG topics that matter most — those most significant to your business and stakeholders. Rather than reporting on everything, framework-aligned reporting focuses on material topics and the relevant metrics, making disclosures more meaningful, decision-useful, and manageable.

Can you report against more than one framework?

Yes. Many companies need to satisfy multiple audiences and obligations, and frameworks can often be mapped and reported together. We help you align your reporting so it efficiently meets several frameworks where needed, avoiding duplication while ensuring each set of expectations is addressed.

Report ESG the Right Way

ESG reporting frameworks services to select the right framework and produce credible disclosures.