ESG Reporting Frameworks
As sustainability and responsible business practices gain global importance, companies are increasingly expected to disclose their Environmental, Social, and Governance (ESG) performance in a structured and transparent manner. ESG reporting frameworks provide standardised guidelines that help organisations measure, manage, and communicate their sustainability performance to investors, regulators, and other stakeholders.
These frameworks define the key indicators and disclosures companies should report on, such as environmental impact, employee welfare, ethical governance, and risk management practices. By following recognised ESG reporting frameworks, businesses can ensure consistency, credibility, and comparability in their sustainability disclosures.
In India, ESG reporting has become more structured with the introduction of the Business Responsibility and Sustainability Reporting (BRSR) framework by the Securities and Exchange Board of India. Listed companies are now required to disclose ESG-related information as part of their annual reports, reflecting their approach toward responsible and sustainable business practices.
Adopting recognised ESG reporting frameworks not only helps organisations comply with regulatory expectations but also strengthens investor confidence and improves corporate transparency.
Major ESG Reporting Frameworks
Several globally recognised frameworks guide companies in preparing ESG disclosures.
Business Responsibility and Sustainability Reporting (BRSR)
BRSR is the ESG reporting framework mandated for the top listed companies in India. It requires businesses to disclose information about environmental impact, social responsibility, governance practices, and sustainability initiatives. The framework aims to improve transparency and accountability in corporate sustainability reporting.
Global Reporting Initiative (GRI)
The Global Reporting Initiative framework is one of the most widely used global standards for sustainability reporting. It provides detailed guidelines for reporting environmental impact, social responsibility, labour practices, and governance.
Sustainability Accounting Standards Board (SASB)
The Sustainability Accounting Standards Board framework focuses on industry-specific ESG metrics that are financially material to investors. It helps companies disclose sustainability information that may impact financial performance.
Task Force on Climate-related Financial Disclosures (TCFD)
The Task Force on Climate-related Financial Disclosures framework focuses on climate-related risks and opportunities. It guides companies in reporting how climate change may affect their financial performance and long-term strategy.
Integrated Reporting Framework
The International Integrated Reporting Council framework encourages companies to combine financial and non-financial reporting to provide a holistic view of business performance and long-term value creation.
Our ESG Reporting Framework Services
We assist organisations in identifying the most suitable ESG reporting frameworks and implementing them effectively to meet regulatory and stakeholder expectations.
ESG Framework Selection
Advising businesses on the appropriate ESG reporting frameworks based on regulatory requirements, industry standards, and business objectives.
ESG Data Collection and Structuring
Developing systems for collecting and organising ESG-related data to support accurate reporting.
Preparation of ESG Reports
Assisting in the preparation of ESG and sustainability reports in accordance with recognised frameworks.
BRSR Reporting Support
Providing support in preparing disclosures required under Business Responsibility and Sustainability Reporting guidelines.
ESG Compliance and Documentation
Ensuring that ESG disclosures align with regulatory expectations and sustainability reporting standards.
Benefits of ESG Reporting Frameworks
• Improves transparency and credibility of sustainability disclosures
• Enhances investor confidence and stakeholder trust
• Supports compliance with regulatory ESG requirements
• Helps organisations track sustainability performance effectively
• Strengthens long-term business strategy and risk management
F.A.Q.
ESG reporting frameworks are structured guidelines that help companies measure and disclose their environmental, social, and governance performance.
They provide a standardised approach for sustainability reporting, ensuring that ESG disclosures are consistent, reliable, and comparable.
The Business Responsibility and Sustainability Reporting framework issued by the Securities and Exchange Board of India is widely used by listed companies in India.
Some frameworks, such as BRSR for certain listed companies in India, are mandatory, while others are voluntary but widely adopted by organisations worldwide.
Yes, many organisations combine different ESG frameworks to meet regulatory requirements and provide comprehensive sustainability disclosures.
They provide investors with transparent information about a company’s sustainability practices, helping them assess long-term risks and opportunities.
