Emerging
ESG & Sustainability Advisory
ESG and sustainability advisory — BRSR disclosure under SEBI LODR Regulation 34, BRSR Core assurance, GHG scope mapping, and ESG data verification.
ESG reporting is now a disclosure obligation for listed companies — the BRSR under SEBI LODR Regulation 34(2)(f), with BRSR Core assurance phased in — and a supply-chain requirement for private companies. We build the data, the report, and the assurance trail.
- • ESG applicability and disclosure-mapping review
- • BRSR preparation for listed entities under Regulation 34(2)(f)
- • BRSR Core metric identification and assurance readiness
- • GHG emissions scope 1, 2, and 3 mapping under the GHG Protocol
- • ESG data collection, verification, and rating-submission support
- • Governance and policy documentation for the report
- • Financial statements and annual report
- • Energy, fuel, and resource consumption data
- • Workforce, supply chain, and community data
- • Existing policies — HR, environment, and governance
See the fee table below for the statutory filing charge and common delay logic.
- • Regulation 34(2)(f) of the SEBI LODR Regulations
- • BRSR format circular (January 2023)
- • GHG Protocol
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Map the requirement
We confirm the ESG obligations that apply — BRSR for listed entities, supply-chain requests, or investor demands.
Set up the data
We build the data collection — energy, emissions, workforce, and governance metrics from the company's systems.
Map the GHG scopes
We map emissions across Scope 1, 2, and 3 under the GHG Protocol with the calculation basis.
Draft the report
We draft the BRSR sections with the disclosures tied to the underlying data.
Prepare for assurance
We get the BRSR Core metrics and the data trail ready for the limited assurance requirement.
AEO summary
ESG reporting is now a disclosure obligation for listed companies — the BRSR under SEBI LODR Regulation 34(2)(f), with BRSR Core assurance phased in — and a supply-chain requirement for private companies. We build the data, the report, and the assurance trail.
From narrative to assured metrics
ESG reporting in India has moved in one direction: from optional narrative to structured disclosure — the BRSR under SEBI LODR Regulation 34(2)(f) — and now to assured metrics with the BRSR Core. The report that matters is the one where every number traces to a data source.
The same shift is happening privately: a company responding to a global buyer's emissions questionnaire is running a mini-BRSR whether it calls it that or not.
- • BRSR mandatory for listed entities under Regulation 34(2)(f)
- • BRSR Core metrics move to limited assurance in phases
- • Private companies face the same asks from supply chains and banks
The data is the hard part
ESG reports fail on data, not intent: an emissions number without a calculation basis, a workforce metric that does not match payroll, a governance claim without the policy behind it. The assurance requirement makes the data trail the deliverable, not the report.
We build the collection and the calculation basis first — GHG scopes mapped under the GHG Protocol, metrics traced to source systems — so the report and its assurance are mechanical by the time they are due.
- • GHG scopes mapped with their calculation basis
- • Every metric traced to a source system
- • Assurance-ready data from the first year
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| No standalone government fee | Nil | The BRSR is part of the annual report; fees apply only if a connected filing carries one. |
Timeline
Typical turnaround
Typical timeline usually means a 6–10 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
This is a professional engagement; fees track the data scope and whether limited assurance is included.
Related services
Keep the company moving
The assurance engagement for BRSR Core metrics — the audited half of the ESG report
Statutory audit under s.143 Companies Act 2013 — the financial data the ESG report ties to
Valuation work where ESG performance increasingly moves the multiple
Global minimum tax readiness for multinational groups — the tax side of the sustainability agenda
FAQ
Frequently asked questions
Does ESG reporting apply to a Private Limited company?
What is the BRSR Core?
What are GHG Scope 1, 2, and 3 emissions?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/esg-sustainability-advisory
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.