What it is

Sustainability reporting has become regulated, assured disclosure. BRSR Core in India, CSRD/ESRS in the EU and the IFRS S1/S2 global baseline all require decision-useful, evidence-backed sustainability data — increasingly under limited or reasonable assurance. The efficient response is one governed data architecture serving every framework, not parallel annual scrambles.

The problem

Why ESG Reporting matters now.

Sustainability disclosure now carries the scrutiny of financial reporting — multiple mandatory frameworks, assurance requirements, and legal exposure for unsupported claims — while most reporting processes are still spreadsheets assembled in a year-end panic.

Business impact

What it changes commercially.

Reporting quality now prices into cost of capital, customer eligibility and regulatory standing. One governed backbone cuts the cost of every additional framework, removes restatement and greenwashing exposure, and turns disclosure from an annual emergency into a controlled process the CFO can sign without flinching.

Compliance & frameworks

The standards we build to.

BRSR & BRSR Core CSRD / ESRS IFRS S1 & S2 (ISSB) GRI TCFD Double materiality requirements ISAE 3000 / ISSA 5000 assurance
Our approach

How the engagement runs.

  • 01 — Map obligationsEvery framework that binds you, sequenced by deadline and assurance level.
  • 02 — Assess materialityDouble materiality done properly — the foundation of scope and defence.
  • 03 — Build the backboneData architecture, lineage and controls engineered for assurance.
  • 04 — Report & assureDrafting, evidence, board review, filing — and a system that repeats.
Key deliverables

What you take away.

  • Disclosure obligation mapWhich frameworks bind you, where, and from when.
  • Double materiality assessmentThe assessed foundation every framework now expects.
  • Reporting architectureOne data backbone serving BRSR, ESRS, IFRS S1/S2, GRI and CDP.
  • Assurance-ready controlsSource-to-disclosure lineage with documented controls.
  • The report itselfDrafted, evidenced, board-reviewed and filed.
Outcomes

What success looks like.

  • Every binding framework served from one architecture
  • Assurance passed without restatement
  • Falling cost per reporting cycle
  • Disclosure that strengthens — not risks — the corporate narrative
Where it applies

Industries that use this most.

Listed companiesExporters in EU value chainsFinancial institutionsLarge private groups preparing for scope
1 backbone

serving every framework — the marginal cost of each additional disclosure collapses once the first is built properly.

Frequently asked

ESG Reporting: the questions buyers ask first.

It depends on listing, size and markets: BRSR for the top listed companies in India (with BRSR Core assurance), CSRD/ESRS for companies in scope of EU activity thresholds, IFRS S1/S2 as jurisdictions adopt the ISSB baseline, and GRI/CDP where stakeholders demand them. We map the obligation set first — most companies are surprised in both directions.

Assessing sustainability topics on two axes: their effect on your enterprise value (financial materiality) and your impact on people and environment (impact materiality). CSRD requires it explicitly; it is also simply the fastest way to stop over-disclosing on what doesn't matter and under-disclosing on what does.

They overlap substantially in climate data, governance and risk content. Companies facing both should build one architecture and map outward — the marginal cost of the second framework then falls dramatically, and the numbers in each filing reconcile by construction.

Double materiality, then data architecture for the material topics only. The most common failure is starting with the template — filling frameworks topic-by-topic produces maximal cost and minimal credibility.

Voluntary review, then limited assurance, then reasonable assurance — with BRSR Core and CSRD already mandating stages of that path. Building controls one cycle before they are mandatory is materially cheaper than retrofitting under audit pressure.

Let's talk about your business — before we talk about sustainability.

A senior advisor will respond within one business day. Confidential, no obligation.