Sustainability & ESG Reporting
BRSR and BRSR Core readiness, ESG data controls, emissions accounting, and preparation for assurance.
Sustainability data held to the same standard as the financial statements next to it.
Sustainability reporting is taking on the discipline of financial reporting. Once a metric has to be independently verified, what counts is whether the number can show where it came from.
We bring finance-function controls to ESG data: KPI definitions, named owners, anchoring to source systems, reconciliation to the ledger, and an evidence trail that makes assurance a routine exercise. The work covers BRSR and BRSR Core, greenhouse gas accounting, value-chain data, and the governance that keeps sustainability claims defensible, with IFRS S1 and S2 in view for groups reporting to international investors.
How we help clients
BRSR and BRSR Core reporting
Preparation and review of the Business Responsibility and Sustainability Report, with the Core indicators built to an assurance standard.
- BRSR
- BRSR Core
- SEBI LODR
Assurance readiness
KPI dictionaries, data lineage mapping, and a dry-run verification of the highest-risk indicators before the first assurance cycle.
- Assurance
- Data lineage
Greenhouse gas accounting
Scope 1 and 2 inventories and scope 3 screening under the GHG Protocol, with emission factors and estimation methods documented.
- GHG Protocol
- Scopes 1, 2 and 3
ESG data controls
Controls, named owners, and a quarterly routine for environmental, social, and governance data, run alongside the financial close.
- ESG controls
Value-chain disclosures
Supplier data programmes prioritised by spend and risk, and built into onboarding and contracts rather than chased once a year.
- Value chain
- Suppliers
Climate-related disclosure
Gap assessments against IFRS S1 and IFRS S2 for groups reporting to international investors and lenders.
- IFRS S1
- IFRS S2
- ISSB
When clients call us
Core indicators face verification
The indicators now need assurance or assessment, and nobody has tested the data trail behind them.
A large customer wants ESG data
Supplier questionnaires increasingly decide who qualifies, and the answers need evidence.
Lenders are pricing sustainability
Green or sustainability-linked finance depends on metrics that can be monitored and verified.
Numbers changed without explanation
Definitions drifted between sites or between years, and nobody recorded why.
The report is assembled once a year
Data is pieced together under deadline from emails and spreadsheets.
International investors want climate disclosure
A foreign investor or parent expects reporting aligned with IFRS S1 and S2.
Our approach
Finance-grade controls
The machinery of the financial close, meaning definitions, reconciliations, and review, applied to ESG data.
Say how the estimate was made
Where measurement is missing, the method is stated plainly and applied the same way each period.
Reconciled to the ledger
Energy, headcount, and spend in the report tie back to the accounts.
Built with the verifier in mind
Each indicator is designed around the evidence a verifier will ask to see.
Related
Technology & AI
Utility bills, meter readings, and fuel invoices captured automatically into controlled registers, with anomaly checks that flag a site whose figures move out of line before the number reaches the report.
Audit-readiness diagnostic
Fifteen statements, about four minutes, and a scored view of where your audit exposure is concentrated.
The Brief
Our fortnightly read on reporting, tax, and structure for CFOs, controllers, and founders.
Aditya Soni
Founding Partner, Pune
Leads the firm’s work in sustainability and esg. Advises companies and families on financial reporting, audit readiness, group structure, and tax. Previously in the Assurance practice of Ernst & Young in Pune.
Talk to our Sustainability & ESG practice
Tell us what you are working on. A first conversation carries no obligation, and confidentiality applies from the first email.