# 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. ## Featured insights [More insights](https://soniassociates.in/insights?topic=sustainability) Article ### [Assurance of BRSR Core begins with data lineage](https://soniassociates.in/insight-brsr-assurance) April 29, 2026 · 9 min read Article · The Audit-Ready Company ### [The audit trail requirement is a control, not a software setting](https://soniassociates.in/insight-audit-trail-edit-log) August 26, 2026 · 10 min read Article ### [Before the dashboard: agreeing what the numbers mean](https://soniassociates.in/insight-kpi-definitions) July 22, 2026 · 9 min read ## Related ### [Technology & AI](https://soniassociates.in/tech-and-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](https://soniassociates.in/audit-readiness-diagnostic) Fifteen statements, about four minutes, and a scored view of where your audit exposure is concentrated. ### [The Brief](https://soniassociates.in/subscribe) Our fortnightly read on reporting, tax, and structure for CFOs, controllers, and founders. [![Aditya Soni](https://soniassociates.in/assets/img/aditya-soni.jpg)](https://soniassociates.in/aditya-soni) ### [Aditya Soni](https://soniassociates.in/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. [Full profile](https://soniassociates.in/aditya-soni) [LinkedIn](https://www.linkedin.com/in/in-aditya/) Industries [Manufacturing & Industrials · Inventory, fixed assets, working capital, and multi-entity groups with tender and export exposure.](https://soniassociates.in/industry-manufacturing) [Energy & Infrastructure · Renewable platforms, SPV portfolios, and infrastructure developers reporting to lenders and investors.](https://soniassociates.in/industry-energy-infrastructure) [Consumer & Retail · Multi-location retail, fuel and convenience networks, franchise systems, and consumer brands.](https://soniassociates.in/industry-consumer-retail) Other capabilities [Financial Reporting & Technical Accounting](https://soniassociates.in/service-financial-reporting) [Audit, Assurance & Transaction Support](https://soniassociates.in/service-audit) [Finance Function Transformation](https://soniassociates.in/service-finance-transformation) [Cross-Border & Multi-Jurisdiction Advisory](https://soniassociates.in/service-cross-border) ## 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. [Contact us](https://soniassociates.in/contact?topic=sustainability) [LinkedIn](https://www.linkedin.com/in/in-aditya/) --- Soni Aditya & Associates, Chartered Accountants. Office No 502, Unit 507, 5th Floor, 45 Baner Street, Baner, Pune, Maharashtra 411045, India. aditya@soniassociates.in · +91 93400 75288 · https://soniassociates.in/contact This website is published for general information, in keeping with the guidelines of the Institute of Chartered Accountants of India on members’ websites. It does not advertise or solicit work, and nothing on it is professional advice. Publications reflect the law and standards at the date they were written, so please take advice on your own facts before acting. Client engagements described here are anonymised. Site index for agents: https://soniassociates.in/llms.txt Canonical page: https://soniassociates.in/service-sustainability