ESG Reporting

ESG reporting organises sustainability information under a chosen reporting framework with consistent boundaries, metrics and explanations.

Management, sustainability teams and investors working with sustainability data, operational impacts or reporting requirements can use this service to clarify a particular issue. A useful starting question is: “How should changes in ESG metrics be explained?” Begin with the facts behind that question rather than assuming that a standard package will resolve it.

The engagement can cover the following workstreams. The proposal specifies which apply to your matter and what evidence or specialist input is needed.

• Select reporting framework and material topics.
• Validate measures and calculation methods.
• Prepare narrative and evidence-linked disclosures.

Start with the records below where available. They help establish the facts before a more specific checklist is agreed.

• Data inventories.
• Methodology notes.
• Policy documents.
• Prior reports.

Provide the relevant entity, transaction or reporting period and any existing notice or deadline. Identify missing or inconsistent records so they can be addressed explicitly.

Changing the reporting boundary or metric definition can break comparability; such changes need explanation.

1. Define the question: select reporting framework and material topics, using the available data inventories and the facts you provide.
2. Examine the evidence: validate measures and calculation methods. Record unresolved information and the assumptions that affect the analysis.
3. Agree the action: prepare narrative and evidence-linked disclosures. Set the required deliverables, responsible owners and any follow-up or external dependency.

The proposal for ESG Reporting sets out the analysis, documentation or coordination deliverables and the work you retain. The availability of data inventories, methodology notes, policy documents and prior reports affects readiness and the amount of follow-up needed. Fees and the working schedule are agreed after that initial assessment. Any required independent report, legal representation or authority application is identified as a separate responsibility where relevant.

Use these official resources for the relevant framework. Application to a particular entity, period or jurisdiction requires a separate assessment.

• SEBI: BRSR Core assessment and assurance guidance

• Sustainability and ESG Solutions
• ESG Assurance Readiness
• ESG Due Diligence
• BRSR Reporting

Share a short summary of your ESG Reporting requirement and the records already available. BIATConsultant can assess the proposed scope and explain the next steps.

• Request a ESG Reporting consultation
• About BIATConsultant