ESG & Climate Disclosures

Compliance, Credibility, and Strategic Communication

Comprehensive ESG and climate disclosure services to meet regulatory requirements, respond to investor demands, and communicate your sustainability story effectively to stakeholders.

Governance
Environmental
Social
Climate
50+
Regulatory Requirements
90%
S&P 500 Companies Report ESG
$120T
Assets Under ESG Management
100%
Framework Compliance

Comprehensive ESG & Climate Disclosure Solutions

Meeting regulatory requirements while building stakeholder trust through transparent reporting

Our ESG and climate disclosure services help organizations navigate the complex landscape of sustainability reporting requirements while effectively communicating their environmental, social, and governance performance to stakeholders.

Specializing in industrial sectors, we understand the unique disclosure challenges of metals and mining companies and provide tailored solutions that meet both compliance requirements and strategic communication objectives.

Regulatory Compliance

Ensure full compliance with SEC, EU CSRD, TCFD, and other mandatory reporting requirements

Investor Confidence

Build trust with investors through transparent, credible, and comparable ESG disclosures

Competitive Advantage

Differentiate your organization through superior ESG performance and communication

Key Regulatory Deadlines

2024

SEC Climate Rules

Enhanced climate-related disclosures for public companies

2025

EU CSRD

Corporate Sustainability Reporting Directive implementation

2026

ISSB Standards

Global baseline sustainability disclosure standards

Global Reporting Frameworks & Standards

Comprehensive coverage of major ESG and climate disclosure requirements

TCFD Framework

Task Force on Climate-related Financial Disclosures - Governance, Strategy, Risk Management, Metrics & Targets.

Climate Risk Assessment Scenario Analysis Transition Planning

Applicability:

  • Public companies globally
  • Financial institutions
  • SEC compliance requirement

CDP Reporting

Carbon Disclosure Project - Comprehensive environmental disclosure platform for investors and stakeholders.

Climate Change Water Security Forests

Applicability:

  • Investor-requested companies
  • Supply chain members
  • Voluntary best practice

GRI Standards

Global Reporting Initiative - Comprehensive sustainability reporting covering economic, environmental, and social impacts.

Universal Standards Sector Standards Topic Standards

Applicability:

  • All organizations
  • Global best practice
  • Stakeholder engagement

SASB Standards

Sustainability Accounting Standards Board - Industry-specific disclosure standards focused on financially material issues.

Industry-specific Financially Material Investor-focused

Applicability:

  • Public companies
  • Industry-specific reporting
  • SEC alignment

EU CSRD/ESRS

Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards - Comprehensive EU mandatory reporting.

Double Materiality Assurance Required Digital Tagging

Applicability:

  • EU companies
  • Non-EU with EU operations
  • Large undertakings

ISSB Standards

International Sustainability Standards Board - Global baseline standards for sustainability-related financial disclosures.

Global Baseline Investor Focused TCFD-aligned

Applicability:

  • Global companies
  • Capital markets
  • Future global standard

Indian ESG Reporting Frameworks & Standards

Compliance with India-specific sustainability reporting requirements and voluntary standards

Business Responsibility & Sustainability Report (BRSR)

Mandatory ESG reporting framework for top 1,000 listed companies in India, replacing the Business Responsibility Report (BRR).

SEBI Mandatory Comprehensive ESG Leadership Indicators

Applicability:

  • Top 1,000 listed companies (by market cap)
  • Voluntary for other listed companies
  • FY 2022-23 onwards (mandatory)
Reporting Deadline: Within 6 months of financial year end

BRSR Core

Enhanced assurance framework for BRSR with more stringent quantitative metrics and third-party assurance requirements.

Enhanced Metrics Third-party Assurance Value Chain Reporting

Applicability:

  • Top 150 listed companies (by market cap)
  • FY 2023-24 onwards (voluntary)
  • FY 2024-25 onwards (mandatory)
Implementation: Phased approach from FY 2023-24

Corporate Social Responsibility (CSR)

Mandatory CSR spending and reporting under Companies Act, 2013 for companies meeting specified criteria.

CSR Committee 2% Profit Spending Annual CSR Reporting

Applicability:

  • Companies with ₹500 crore+ net worth
  • Companies with ₹1,000 crore+ turnover
  • Companies with ₹5 crore+ net profit
Reporting: Form CSR-1 and Board Report

National Guidelines on Responsible Business Conduct (NGRBC)

Voluntary principles based on UN Guiding Principles on Business and Human Rights, forming foundation for BRSR.

9 Core Principles Human Rights Focus Stakeholder Engagement

Applicability:

  • All businesses in India (voluntary)
  • Foundation for BRSR reporting
  • MCA recommended framework
Status: Voluntary adoption encouraged

Green Credit Program

Market-based mechanism for incentivizing voluntary environmental actions through green credit generation and trading.

Voluntary Actions Credit Trading Environmental Benefits

Applicability:

  • All entities and individuals
  • Voluntary participation
  • Multiple sectors covered
Launch: Pilot phase initiated in 2023

Perform Achieve Trade (PAT) Scheme

Market-based mechanism to enhance cost effectiveness in improving energy efficiency in energy-intensive industries.

Energy Efficiency ESCerts Trading Sector-specific Targets

Applicability:

  • Designated consumers in 13 sectors
  • Energy-intensive industries
  • Steel, aluminum, cement, mining
Cycle: Multi-year compliance cycles

BRSR Detailed Reporting Requirements

Comprehensive breakdown of Business Responsibility & Sustainability Report components

Section A: General Disclosures

Corporate Details

  • Company overview and products/services
  • Location of operations and markets served
  • Employee details and diversity metrics
  • Holding, subsidiary, and associate companies

Financial Details

  • Turnover and financial performance
  • Capital structure and shareholding pattern
  • Corporate governance structure
  • CSR spending and initiatives

Section B: Management & Process Disclosures

Principles 1-3: Governance

  • Board oversight and committee structure
  • Stakeholder engagement processes
  • Materiality assessment methodology
  • Grievance redressal mechanisms

Principles 4-6: Supply Chain & Environment

  • Value chain mapping and assessment
  • Environmental management systems
  • Resource consumption and efficiency
  • Biodiversity impact assessment

Principles 7-9: Social & Community

  • Employee welfare and diversity
  • Community development initiatives
  • Customer privacy and data protection
  • Anti-corruption and ethics programs

Section C: Principle-wise Performance Disclosures

Leadership Indicators (Essential)

Gender diversity ratio
Median remuneration ratio
Energy consumption intensity
Water consumption intensity
GHG emissions intensity
Waste recycling percentage

Core Indicators (BRSR Core)

Scope 1, 2, 3 emissions
Water footprint assessment
Circular economy initiatives
Supply chain ESG assessment
Community investment impact
ESG assurance coverage

Our Disclosure Development Process

Structured approach to comprehensive ESG and climate reporting

01

Materiality Assessment & Gap Analysis

Comprehensive assessment of material ESG topics, stakeholder expectations, and current reporting gaps against relevant frameworks.

  • Stakeholder mapping & engagement
  • Double materiality assessment
  • Framework gap analysis
  • Benchmarking against peers
02

Data Collection & Management

Establish robust data collection systems and processes for ESG metrics, ensuring accuracy, completeness, and audit readiness.

  • ESG data inventory
  • Collection process design
  • Data quality assurance
  • System implementation
03

Disclosure Development & Writing

Development of comprehensive disclosures aligned with relevant frameworks, including narrative development and metric selection.

  • Framework alignment
  • Narrative development
  • Metric selection & calculation
  • Storytelling approach
04

Assurance & Verification

Preparation for external assurance and verification, including internal controls testing and third-party engagement.

  • Assurance readiness assessment
  • Internal controls testing
  • Third-party verifier engagement
  • Assurance statement preparation
05

Publication & Communication

Strategic publication and communication of disclosures to relevant stakeholders, including investors, regulators, and customers.

  • Publication strategy
  • Stakeholder communication
  • Investor relations support
  • Continuous improvement

Industry-Specific ESG Disclosures

Tailored solutions for metals and mining sector challenges

Steel Industry

Key Metrics:

  • Carbon intensity per tonne of steel
  • Energy consumption & efficiency
  • Water withdrawal & recycling rates
  • Circular material usage
  • Workplace safety performance

Key Frameworks:

SASB Metals & Mining GRI 302: Energy GRI 305: Emissions

Aluminum & Metals

Key Metrics:

  • Smelter energy intensity
  • Renewable energy percentage
  • GHG emissions by scope
  • Bauxite residue management
  • Community engagement metrics

Key Frameworks:

SASB Metals & Mining Aluminum Stewardship Initiative CDP Climate & Water

Mining & Minerals

Key Metrics:

  • Tailings management performance
  • Water stewardship metrics
  • Biodiversity impact & offset
  • Community investment & relations
  • Indigenous peoples engagement

Key Frameworks:

GRI Mining & Metals ICMM Performance Expectations IRMA Standards

ESG Disclosure Success Stories

Real achievements in sustainability reporting and stakeholder communication

Mining

Global Mining Corporation

Developed comprehensive TCFD-aligned climate disclosures and achieved CDP A- rating for climate change reporting.

A-
CDP Rating
100%
TCFD Alignment
Top 10%
ESG Ranking
Steel

Integrated Steel Producer

Implemented SASB-aligned reporting and enhanced investor communications, leading to improved ESG ratings.

SASB
Compliance
MSCI AA
ESG Rating
25%
Investor Engagement
Aluminum

Aluminum Smelting Company

Developed EU CSRD-ready reporting system and enhanced climate risk disclosures for investor communications.

CSRD
Ready
B
CDP Climate
100%
Assurance Ready

Elevate Your ESG & Climate Disclosures

Transform your sustainability reporting from compliance obligation to strategic advantage. Our experts will help you meet regulatory requirements while building stakeholder trust and enhancing your market position.

Regulatory Compliance
Investor Confidence
ESG Leadership