ESG & Sustainability Advisory

ESG and sustainability advisory helps companies measure, manage and report their environmental, social and governance performance. The regulatory anchor is the SEBI framework: the Business Responsibility and Sustainability Report (BRSR) is mandated for the top listed entities under Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, with the BRSR Core subject to phased assurance. Around it sits the broader ecosystem — the National Guidelines for Responsible Business Conduct, the ESG disclosure expectations of investors and lenders, and the data infrastructure the disclosures require.

The ESG transition has moved from voluntary to contractual. Listed companies must report; their value chains must supply the data; and investors, lenders and corporate buyers increasingly condition capital and contracts on ESG performance. For a company in a listed company's value chain, ESG data supply is now a commercial requirement — a supplier that cannot produce its energy, emissions and workforce data loses the contract.

The cost of treating ESG as a reporting afterthought is that the report becomes the risk. Assurers test the reported numbers against the underlying data; a report assembled from estimates falls apart at assurance, and the qualified finding goes to the exchanges. On the finance side, banks and investors now run ESG screens where an unmanaged position shows up as a pricing or eligibility issue.

This service is for listed companies, their value-chain partners, and businesses preparing for ESG scrutiny. We map the BRSR and BRSR Core requirements, build the data capture for the KPIs, draft the disclosures, run the assurance engagement where required, and advise on the governance and policies that turn ESG from a compliance exercise into a commercial asset.