ESG Reporting Frameworks

Navigating GRI, SASB, TCFD, BRSR and Other ESG Standards

Companies today face a fragmented landscape of ESG reporting frameworks — BRSR mandated by SEBI, alongside globally recognised voluntary standards like GRI, SASB, and TCFD, each with different metrics, structures, and audiences. Choosing the wrong combination leads to duplicated effort and disclosures that don't serve their intended purpose.

We help companies understand which ESG frameworks are relevant to their regulatory obligations and stakeholder expectations, and design a reporting approach that satisfies mandatory requirements while efficiently aligning with the voluntary frameworks investors and customers actually use.

Our ESG Reporting Framework Services

Framework Applicability Mapping

Identifying which mandatory and voluntary ESG frameworks apply based on listing status, sector, and stakeholder base.

BRSR Report Preparation

Preparing the full BRSR disclosure as part of the annual report, aligned to SEBI's prescribed format and principles.

GRI-Aligned Sustainability Reports

Preparing standalone sustainability reports aligned to Global Reporting Initiative (GRI) standards for broader stakeholder communication.

TCFD Climate Risk Disclosure

Structuring climate-related financial risk disclosures aligned to the TCFD framework's four pillars.

SASB Industry-Specific Metrics

Identifying and reporting the financially material ESG metrics specific to your industry under SASB standards.

Multi-Framework Reconciliation

Building a single data architecture that maps once to multiple frameworks, avoiding duplicated reporting effort.

Common ESG Frameworks and Their Focus

BRSR: SEBI-mandated framework for top listed Indian companies, structured around nine principles of responsible business conduct
GRI (Global Reporting Initiative): broad, stakeholder-inclusive sustainability reporting standard used globally across sectors
SASB (Sustainability Accounting Standards Board): industry-specific, financially material ESG metrics aimed primarily at investors
TCFD (Task Force on Climate-related Financial Disclosures): structured climate risk disclosure across governance, strategy, risk management, and metrics
CDP (Carbon Disclosure Project): globally used platform for reporting climate, water, and forest-related environmental data
Each framework serves a different primary audience, and companies often need to align to more than one simultaneously

Frequently Asked Questions

Do I need to report under multiple ESG frameworks?

It depends on your stakeholders. Listed companies covered by SEBI's mandate must report under BRSR regardless, but many also voluntarily align with GRI or SASB to satisfy international investors, or adopt TCFD-style disclosures where climate risk is financially material to the business, particularly if seeking foreign institutional investment.

How is BRSR different from GRI?

BRSR is a mandatory, India-specific framework prescribed by SEBI with a fixed disclosure format tied to nine principles, while GRI is a voluntary, globally used framework offering more flexibility in scope and depth, often used by companies wanting to communicate more broadly to international stakeholders beyond the regulatory minimum.

What is the purpose of the TCFD framework?

TCFD provides a structured approach for companies to disclose how climate-related risks and opportunities are governed, factored into strategy, managed, and measured, helping investors assess the financial materiality of climate change to the business — its recommendations have also influenced elements of newer mandatory disclosure requirements globally.

Can one set of ESG data be used across multiple frameworks?

Yes, with proper mapping. Since many frameworks require overlapping underlying data (such as emissions, water usage, or workforce diversity), companies can build a single ESG data architecture and map it to the specific metrics and formats required by each framework they choose to report under, significantly reducing duplicated effort.

Is framework selection a one-time decision?

No. Framework relevance should be reviewed periodically as regulatory requirements evolve, as the company's investor base changes, and as sector-specific expectations shift, since a framework combination that made sense at IPO may need to be revisited as the company grows or attracts new categories of institutional investors.

Report Under the Right ESG Frameworks

From BRSR to GRI and TCFD, we help you build one ESG data foundation that satisfies multiple reporting requirements efficiently.

Talk to an Expert