Sustainability Reporting
The disclosure of a company's environmental, social, and governance (ESG) performance data to stakeholders — through frameworks such as BRSR (India), GRI, CSRD (EU), or ISSB standards.
Sustainability reporting is the practice of publicly disclosing an organisation’s environmental, social, and governance (ESG) performance — its impacts, risks, and management approach — to investors, regulators, customers, and other stakeholders. It is distinct from marketing communications about sustainability initiatives; it requires quantitative data, consistent methodology, and in many jurisdictions, third-party verification.
Major reporting frameworks
BRSR (India): Mandatory for SEBI’s top 1000 listed companies. Covers environment, social, and governance across nine principles. GHG emissions required under Principle 6.
GRI (Global Reporting Initiative): The most widely used voluntary international framework. Used globally for comprehensive ESG disclosure. Many Indian companies report under both BRSR and GRI.
CSRD (EU): Corporate Sustainability Reporting Directive — mandatory for large EU companies and EU-listed companies from 2024 onwards. Indian exporters to the EU face indirect pressure as EU buyers must disclose their supply chain emissions.
ISSB (International Sustainability Standards Board): IFRS S1 and S2 standards — the emerging global baseline for investor-focused sustainability disclosure. India is developing an ISSB-aligned reporting framework.
GHG emissions in sustainability reporting
Scope 1 and Scope 2 GHG emissions are required disclosures across all major sustainability reporting frameworks. Scope 3 is required under CSRD and recommended under GRI and ISSB. Accurate, methodology-documented GHG data is the foundation for credible sustainability reporting.