Sustainability Reporting


Sustainability Reporting

Sustainability reporting is the disclosure and communication of environmental, social, and governance (ESG) goals—as well as a company’s progress towards them. The benefits of sustainability reporting include improved corporate reputation, building consumer confidence, increased innovation, and even improvement of risk management.

Institutional Investors, Central Banks, Large companies and Regulators are all demanding better disclosure of climate risks and demand for reporting.

Sustainability reporting  is increasing globally that reflects how it is increasingly seen as a way for companies and their stakeholders to see a changing world more clearly and create long-term value. High-quality sustainability reports allow for:

  • Business transformation and performance improvement at companies, by enabling investment in resilient business strategies that improve company performance.

  • Better outcomes for sustainability, by focusing board and management attention on how the company can help achieve the Sustainable Development Goals, and fulfill international human rights standards.

  • Decision-making that accelerates progress toward an equitable and sustainable economy, by eliciting information from companies needed by investors, customers, civil society organizations, and governments to make informed decisions that support a rapid transition to sustainability.

Recently, SEBI 2021 notification has replaced the Business Responsible Reporting (BRR) to Business Responsibility and Sustainability Report (BRSR), this will be voluntary for the 2021-22 financial year and mandatory for 2022-23. The change is intended to bring greater transparency and facilitate identification of ESG-related risks and opportunities.

While SEBI has developed its own set of rules, it is intended to be interoperable with leading ESG disclosure frameworks for cross-comparison. BRSR will be integrated into the Ministry of Corporate Affairs’ MCA21 portal.


We at EGSS perform Sustainability reporting using different framework as suitable to the client. Some of the framework used for reporting are GRI , Dow Jones Sustainability Index, SASB, CDP  and GRESB.

Different frameworks have different area of focus, method of scoring and period of reporting for Sustainability.  For instance, focus of GRI is mainly on CSR with an equivalent weight to ESG factors, whereas  CDP’s main focus is on GHG emissions along with water and forestry issues.

However, It has been reported that among all the international standards identified at the global level, the GRI G3 Guidelines are generally accepted as the most comprehensive guidance on sustainability reporting as a tool for measurement and communication

The G3 Guidelines are divided into two parts:

  • Reporting Principles and Reporting Guidance; and

  • Standard Disclosures (including performance indicators)

Our Comprehensive survey covers various aspects of our client’s environmental, social, and governance (ESG) reporting, and includes the cost and benefits of reporting as well as making connections to financial performance.    


Want to report your Sustainability?

Contact us: Call 91-7947230346  OR write  ehssolutions@ehsguru.com