ESG and Sustainability Reporting
ESG and Sustainability Reporting Services in India
From materiality to a published, assurance-ready report. GRI, BRSR, ISSB, TCFD and CDP aligned, written by an IFC-approved, AA1000-licensed team and designed by our award-winning studio.
No obligation. A reporting specialist replies with a clear next step.
Overview
What Is ESG and Sustainability Reporting?
ESG and sustainability reporting is the structured disclosure of an organisation's environmental, social and governance performance, using frameworks such as GRI, ISSB, BRSR and CDP, so that investors, regulators, customers and other stakeholders can compare it and trust it.
Who must report in India?
The top 1000 listed entities by market capitalisation file a BRSR under SEBI. Everyone else reports voluntarily for investors, lenders and customers. See our BRSR reporting service.
Which frameworks apply?
GRI for stakeholders, ISSB (IFRS S1 and S2), SASB and TCFD for investors, BRSR for India, CDP for climate, water and forests. Our ESG framework guide helps you choose.
How long does it take?
Most comprehensive reports run four to six months, from materiality to a designed, assurance-ready report.
Who delivers it?
Consultivo: IFC (World Bank Group) approved, a licensed AA1000 assurance provider, with an in-house design studio, Slate of Swan. About Consultivo.
Written by the Consultivo ESG reporting team. Last updated .
What We Offer
ESG and Sustainability Reporting, End to End
Engage the full reporting cycle or just the stage you need. Either way, one team owns the outcome.
Materiality and Reporting Strategy
Run an ESG materiality assessment, using single or double materiality, to define what to report and to whom, so the report is focused from day one.
Framework Selection and Alignment
Map GRI, ISSB, SASB, TCFD, CDP, ESRS, integrated reporting and BRSR to your exposure, then pick the right mix.
Data and Assurance-Readiness
Set up KPIs, Scope 1, 2 and 3 data and an evidence trail built to survive assurance. Powered by ESGSlate. Pair it with an ESMS to keep controls running all year.
Report Writing and Content
Craft the narrative and disclosures for a stakeholder-focused or investor-focused report that reads clearly.
Report Design and Production
Turn disclosures into print, digital and interactive reports through our studio, Slate of Swan.
Benchmarking and Ratings Readiness
Benchmark against sector peers and align to what CDP, MSCI, Sustainalytics and EcoVadis actually score.
Related Services, Handled by a Specialist Team
Filing in India? Explore BRSR reporting for listed companies. Need the report verified? See ESG assurance. Starting upstream? Begin with an ESG materiality assessment. Building year-round controls? Set up an ESMS. Building in-house skills? Join our ESG courses.
ESG Reporting in India
Who Needs an ESG Report in India?
Reporting is mandatory for some organisations and a business advantage for the rest. Here is where you are likely to stand.
Top 1000 Listed Entities
SEBI requires the top 1000 listed entities by market capitalisation to file a Business Responsibility and Sustainability Report (BRSR) with their annual report.
- BRSR disclosures across nine principles
- BRSR Core KPIs, with assurance phased in by market capitalisation
- Data trail that stands up to an assurer
Everyone Else
Unlisted companies, suppliers to global brands, and businesses raising capital are asked for ESG data by investors, lenders, customers and rating agencies.
- GRI-based sustainability report for stakeholders
- ISSB, TCFD and CDP alignment for investors
- Supply-chain and ratings questionnaires answered once
Rules and phase-in dates are updated by SEBI from time to time. We confirm your current obligations at the start of every engagement. Detailed filing support is on our BRSR reporting page, and quick answers are in our BRSR FAQs.
Sustainability Reporting vs ESG Reporting
Sustainability Reporting and ESG Reporting, Explained
They use the same data with a different lens. Here is the simple difference, and why most organisations need both.
Sustainability Reporting
A sustainability report communicates your environmental, social and governance performance to a broad set of stakeholders. It is usually built on the GRI Standards and told through clear narrative and design. It is your primary platform for non-financial performance.
ESG Reporting
ESG reporting frames the same performance for investors and rating agencies. It aligns to investor-grade standards such as the ISSB (IFRS S1 and S2), SASB and TCFD. Same evidence base, sharper financial-materiality lens.
Most companies need both audiences served from one data set. That is exactly what we build.
ESG Reporting Frameworks
ESG Reporting Frameworks: Report Once, Disclose to Many
Frameworks are converging fast. We map your exposure once, collect the data once, and disclose to every framework that applies.
| Framework | Main audience | Materiality lens | Best for |
|---|---|---|---|
| GRI | All stakeholders | Impact | Sustainability reports for a broad audience |
| ISSB (IFRS S1, S2) | Investors | Financial | Investor-grade, globally comparable disclosure |
| SASB | Investors | Financial | Industry-specific metrics |
| TCFD | Investors, lenders | Financial | Climate risk and scenario disclosure |
| CDP | Investors, customers | Financial | Climate, water and forests scoring |
| ESRS / CSRD | EU regulators, investors | Double | Companies with in-scope EU activity |
| BRSR | SEBI, investors | Regulatory | India's top 1000 listed entities |
Learn how the pieces fit in the GRI Standards and the ISSB's IFRS S1 and S2, or read our ESG framework guide: choosing the right compass.
Why Consultivo
Why Choose Consultivo for ESG and Sustainability Reporting
Four strengths most reporting providers cannot offer together, on one engagement.
From Raw Data to a Published Report
Data, frameworks, narrative, design, assurance-readiness and publication, from one team. No hand-off between a consultancy and a design agency, and no gaps in between.
Built to Survive Assurance
We are IFC-approved and a licensed AA1000 assurance provider. We build reports to pass reasonable assurance because we run those tests ourselves.
One Data Set, Every Framework
GRI, SASB, TCFD, CDP, ESRS, ISSB, integrated reporting and BRSR, mapped to your exposure with no duplicated effort.
Reports Designed to Be Read
An in-house, award-winning studio. 750+ reports across 30+ themes, including the BRC Impact Report unveiled at Stockholm University.
Design and Production
ESG and Sustainability Report Design That Lands
A report carries 40 to 80 data exhibits. If they are not clear, the message is lost. Our studio turns your disclosures into reports built for boards, investors and rating agencies.
- Print reports
- Interactive web reports
- Data visualisation
- Scope 1, 2 and 3 graphics
- Materiality matrices
Benchmarking and Ratings
ESG Benchmarking and Ratings Readiness
Benchmarking turns a report into a rating. We compare you against sector peers, then align your disclosures to what the agencies score.
Peer and Sector Benchmarking
See exactly how your disclosures compare with peers, so the report reads as leadership and the gaps are clear.
Ratings Alignment
Map your data to what CDP, MSCI, Sustainalytics, EcoVadis and DJSI actually measure, and close the gaps that cost points.
Investor Confidence
Stronger, comparable disclosures build the trust that eases access to capital and lenders. Investors and acquirers also run ESG due diligence, and consistent disclosures help you answer it with confidence.
How We Work
Your ESG Reporting Journey With Us
A clear path from first scope to a published report an assurer can sign. Most comprehensive reports run four to six months.
- 1
Scope
Materiality, benchmarking and framework selection.
You get: reporting scope and plan - 2
Collect
Data systems, KPIs and the evidence trail.
You get: validated data set - 3
Draft
Narrative and disclosures, written to read well.
You get: reviewed draft report - 4
Design
Visualise and publish in print or digital.
You get: designed, final report - 5
Assure
Ready for independent ESG assurance and filing.
You get: assurance-ready evidence
Track Record
Trusted ESG Reporting Across Sectors and Borders
For over 15 years, we have helped organisations turn complex data into disclosures that stakeholders, investors and rating agencies trust. The CII-Consultivo ESG Readiness research informs every engagement.
About Consultivo
Consultivo Is One of the Leading ESG Consultants in India
An Advisory, Research, Audit and Training organisation helping global businesses in the areas of Sustainability, Business Excellence and Risk Management, both at the strategic and operational levels.
- Safety
- Sustainability
- Environment & Energy
- CSR
- Management Systems
- Organisational Development
- Human Capital Development
Consultivo works with 100+ national and international sustainability related codes, standards and guidelines.
Apart from Independent External Assurance, as a leading ESG consultant based in India, Consultivo offers ESG materiality assessment and strategy consulting, ESG implementation handholding, stakeholder mapping and engagement, ESG, sustainability and BRSR report preparation (on this page) and ESG report design.
Consultivo Academy offers training and capacity building services both in conventional and new age e-learning platforms. Explore our ESG courses.
Beyond Compliance
A Better Report Pays Back
Done well, a report is not a cost of disclosure. It is an asset.
Stronger ESG Ratings
Structured, comparable data gives rating agencies what they need to score you fairly, and higher.
Easier Access to Capital
Investor-grade disclosures open doors with the audiences a report is written for.
A De-Risked Next Year
A reusable data foundation makes every future report faster, cheaper and calmer.
Questions, Answered
ESG and Sustainability Reporting FAQs
What is the difference between sustainability reporting and ESG reporting?
They use the same data with a different lens. A sustainability report speaks to a broad set of stakeholders and is usually built on GRI. ESG reporting frames the same performance for investors and rating agencies, aligned to standards such as ISSB, SASB and TCFD. Most organisations need both, served from one data set.
Is ESG and sustainability reporting mandatory in India?
Yes, for the top 1000 listed entities by market capitalisation, which must file a Business Responsibility and Sustainability Report (BRSR) under SEBI. Other organisations report voluntarily to meet investor, lender and customer expectations. Common filing questions are answered in our BRSR FAQs.
What is BRSR Core, and does it need assurance?
BRSR Core is a focused subset of key BRSR indicators that must be independently assured, with the requirement phased in by market capitalisation. Because assurance tests evidence rather than narrative, your data trail matters as much as the disclosure. Read our explainer on BRSR Core reasonable assurance, or see how our ESG assurance team works.
Which framework should we report against: GRI, SASB, TCFD, ISSB or BRSR?
It depends on your audience and jurisdiction. GRI suits broad stakeholder reporting, ISSB and SASB suit investors, TCFD covers climate (now within ISSB), and BRSR is mandatory for India's top 1000 listed entities. We map your exposure and pick the right mix, then collect data once to serve all of them.
If we operate globally, do we report under ISSB, CSRD and ESRS, or BRSR?
Often several at once. ISSB (IFRS S1 and S2) is becoming the global investor baseline, the EU's CSRD and ESRS apply to in-scope EU activity with double materiality, and India's BRSR applies to listed entities. These frameworks are converging, so a single well-structured data set can satisfy most of them.
Can a single data set serve multiple frameworks?
Yes. Frameworks share a common core of governance, strategy, metrics and targets. We collect granular data once and map it to GRI, ISSB, BRSR and others, which avoids duplicated effort and keeps every disclosure consistent.
How long does a sustainability report take, and what drives the cost?
Most comprehensive reports run four to six months, and move faster when a recent materiality assessment, defined frameworks and established data systems are in place. Cost is driven by data maturity, number of sites, scope and design complexity. Share your scope and we will give you a clear estimate.
Do you also design and publish the report, or only write it?
Both. Our in-house studio, Slate of Swan, turns your disclosures into print, digital and interactive reports, with data visualisation and design built for boards, investors and rating agencies.
Do you provide independent assurance of the report?
Yes, through our independent assurance team as a licensed AA1000 provider. To keep assurance independent, report preparation and the assurance engagement are run by separate teams. Learn more about our ESG assurance service.
Can you help improve our ESG ratings?
Yes. We benchmark you against sector peers and align your disclosures to what CDP, MSCI, Sustainalytics, EcoVadis and DJSI actually score, so a stronger report supports a stronger rating.
Can you help if this is our first sustainability report?
Yes. First-time reporters usually start with an ESG materiality assessment and a short gap assessment of current data. We then set up the data systems and build a report that you can extend each year. Your team can also build skills through our ESG courses.
How do we choose an ESG reporting consultant in India?
Look for four things: fluency across GRI, ISSB, BRSR and CDP, assurance rigour, the ability to build a reliable data system, and in-house report design. Consultivo brings all four, as an IFC-approved, licensed AA1000 assurance provider with its own design studio. See the full range on our ESG consultant page.
Looking for the basics? Read our ESG frameworks guide, or talk to a reporting specialist.
One Team for the Whole ESG Journey
Reporting is one stage. Wherever you are, from finding what matters to proving it to an assurer, there is a Consultivo team for it.
ESG Materiality and Strategy
Find what matters most, then turn it into a clear ESG roadmap.
Explore materialityBRSR Reporting
Filing support for India's top 1000 listed entities, with BRSR Core in view.
Explore BRSRIndependent External Assurance
Reasonable and limited assurance as a licensed AA1000 provider.
Explore assuranceESMS
An environmental and social management system that keeps controls running all year.
Explore ESMSESG Training and Certification
Build in-house capability with certified ESG courses.
Explore ESG coursesESG and Sustainability Reporting
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ESG Insights and Guides From Our Team
Practical reading on frameworks, BRSR and assurance, written by the people who do the work.
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