ProESG, a specialized service under Pro Zero Carbon by Wudbox, helps organisations design and deliver credible Environmental, Social, and Governance (ESG) strategies and reports that align with global frameworks and stakeholder expectations.
From materiality assessments to framework alignment and report design, we combine technical depth with clear communication — making your ESG performance measurable, meaningful, and market-ready.
Why ESG Strategy & Reporting Matters?
A well-structured ESG strategy goes beyond compliance — it drives long-term business value.
Investors, clients, and regulators expect transparency, and a credible ESG narrative requires more than good intentions — it needs data, alignment, and clarity.
Our ESG services help you:
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Identify material ESG risks and opportunities
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Set actionable sustainability goals aligned with global standards
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Collect, validate, and analyse ESG data across operations and value chains
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Communicate your performance effectively through credible reporting
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Strengthen your reputation, investor confidence, and brand trust
We make ESG performance not just visible — but valuable.
Our ESG Strategy Services
We design ESG strategies that are realistic, relevant, and results-oriented, customised for your industry and stage of maturity.
Our strategic services include:
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Materiality Assessment: Identify the most significant ESG topics for your organisation and stakeholders.
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ESG Goal Setting: Define targets across environment, social, and governance pillars with measurable KPIs.
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Policy & Framework Development: Create ESG-aligned policies on energy, waste, DEI, ethics, and governance.
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Roadmap & Action Plan: Translate goals into initiatives with timelines, accountability, and tracking.
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Framework Alignment: Map your strategy to global standards — GRI, SASB, TCFD, SDGs, BRSR, and others.
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Stakeholder Engagement: Conduct surveys, interviews, and workshops to ensure inclusivity and transparency.
Every ESG strategy we deliver is practical to implement and designed to evolve as your organisation grows.
ESG Reporting & Disclosure Support
We turn complex ESG data into clear, audit-ready, and visually engaging reports that communicate your progress and purpose.
Our ESG reporting services cover:
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Framework-based reporting: GRI, SASB, CDP, TCFD, and BRSR (India).
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Data consolidation & validation: Scope 1–3 emissions, social metrics, governance data.
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Performance benchmarking: Compare with industry peers and identify improvement areas.
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Gap assessment: Review current disclosures against global best practices.
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Assurance & audit support: Ensure compliance with assurance requirements and investor expectations.
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Report design & communication: Prepare professional, investor-grade ESG reports tailored to your stakeholders.
We ensure your report is accurate, compliant, and impactful — one that builds trust and drives engagement.
Frameworks & Standards We Work With
We ensure your ESG disclosures align with the latest international and national standards:
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Global Reporting Initiative (GRI)
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Sustainability Accounting Standards Board (SASB)
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Task Force on Climate-Related Financial Disclosures (TCFD)
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Business Responsibility and Sustainability Reporting (BRSR)
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Sustainable Development Goals (SDGs)
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Carbon Disclosure Project (CDP)
Our experts stay updated on evolving ESG regulations and global disclosure trends so your organisation stays ahead of the curve.
READY TO BUILD YOUR ESG STRATEGY?
Whether you’re publishing your first sustainability report or refining an existing ESG framework, we’ll help you design a strategy that’s credible, data-driven, and future-ready.
What is BRSR? India’s Mandatory ESG Reporting Framework
The Business Responsibility and Sustainability Report (BRSR) is India’s mandatory ESG disclosure framework, introduced by SEBI (Securities and Exchange Board of India) in 2021. It replaced the older BRR (Business Responsibility Report) and significantly raised the bar for sustainability disclosure.
a) Who must comply with BRSR?
BRSR compliance is currently mandatory for the top 1000 listed companies by market capitalisation on Indian stock exchanges (NSE and BSE). SEBI has signalled that the scope will widen over time, and voluntary adoption is growing among mid-cap and unlisted companies seeking investor credibility.
b) What does BRSR require?
BRSR requires disclosures across nine principles aligned to India’s National Guidelines on Responsible Business Conduct (NGRBC). These cover:
- Environmental performance — energy consumption, emissions (Scope 1, 2, and 3), water, and waste
- Social performance — employee welfare, health & safety, community engagement, supply chain practices
- Governance — board oversight, ethics, data privacy, responsible policy advocacy
BRSR Core — introduced in FY 2023-24 — mandates third-party assurance on key sustainability indicators for the top 150 listed companies, with mandatory assurance expanding to the top 250 in FY 2024-25.
BRSR vs GRI vs SASB vs TCFD — Key Differences
Organisations often ask which framework to use. In practice, many use multiple frameworks simultaneously. Here is a quick comparison:
|
Framework |
Full Name |
Primary Focus |
Best For |
India Relevance |
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BRSR |
Business Responsibility & Sustainability Report |
Holistic ESG |
Listed Indian companies |
Mandatory for top 1000 |
|
GRI |
Global Reporting Initiative |
Broad ESG disclosure |
All organisation types globally |
High, widely accepted |
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SASB |
Sustainability Accounting Standards Board |
Industry-specific financial materiality |
Investor-focused reporting |
High — growing adoption |
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TCFD |
Task Force on Climate-related Financial Disclosures |
Climate risk & opportunity |
Climate-focused disclosure |
High — RBI & SEBI aligned |
|
CDP |
Carbon Disclosure Project |
Carbon & environmental |
Supply chain & investors |
High for exporters |
Frequently Asked Questions — ESG Strategy & Reporting
A) What is ESG reporting and why does it matter?
ESG reporting is the process of disclosing an organisation’s environmental, social, and governance performance to stakeholders — typically in an annual sustainability report. It matters because investors, regulators, clients, and employees increasingly use ESG data to make decisions. In India, BRSR reporting is mandatory for the top 1000 listed companies. Globally, ESG disclosure is rapidly becoming a baseline expectation for doing business.
B) Is BRSR reporting mandatory for my company?
BRSR is currently mandatory for the top 1000 listed companies by market capitalisation on Indian stock exchanges (NSE/BSE). However, SEBI has indicated plans to expand the mandate. Additionally, many unlisted companies and MSMEs are voluntarily adopting BRSR or GRI-aligned reporting to meet the requirements of global buyers, lenders, and investors. If you export to Europe, CBAM and CSRD-related supply chain disclosures may also apply.
C) What is the difference between GRI and BRSR?
GRI (Global Reporting Initiative) is an international framework used by organisations globally — it is voluntary and comprehensive, covering a wide range of ESG topics. BRSR is India’s mandatory framework introduced by SEBI, designed specifically for Indian listed companies and aligned to India’s National Guidelines on Responsible Business Conduct. In practice, many companies align to both — GRI provides global comparability while BRSR meets the regulatory requirement. Wudbox helps companies file both simultaneously to maximise efficiency.
D) What is a materiality assessment?
A materiality assessment is the process of identifying which ESG topics are most significant — or ‘material’ — for your organisation and its stakeholders. It involves surveying stakeholders (employees, investors, customers, communities), benchmarking peers, and assessing the financial and societal impact of different ESG issues. The output is a materiality matrix that prioritises the ESG topics your strategy should focus on. It is the foundation of any credible ESG strategy.
E) How long does ESG reporting take?
For a first-time ESG or BRSR report, the typical timeline is 12–16 weeks from kickoff to published report. This includes scoping, materiality assessment, data collection, drafting, review, and design. For organisations that have reported before and have data systems in place, the timeline can compress to 8–10 weeks. The most time-consuming element is usually data collection — getting accurate, validated Scope 1, 2, and 3 emissions data and social metrics from across the organisation.
F) What is Scope 1, 2, and 3 emissions — and do I need all three?
Scope 1 covers direct emissions from sources owned or controlled by your organisation (e.g., company vehicles, on-site furnaces). Scope 2 covers indirect emissions from purchased electricity, heat, or steam. Scope 3 covers all other indirect emissions in your value chain — from suppliers, business travel, product use, and end-of-life disposal. BRSR and most global frameworks require Scope 1 and 2 disclosures as a minimum. Scope 3 is increasingly required by investors and global buyers, and is central to net zero commitments. Wudbox can help you measure all three.
G) What is BRSR Core and does it apply to me?
BRSR Core is a subset of key performance indicators within the BRSR framework that require mandatory third-party assurance. It was introduced by SEBI for the top 150 listed companies in FY 2023-24, expanding to the top 250 in FY 2024-25 and beyond. If your company falls in this category, you need an independent assurance provider to verify your BRSR Core disclosures. Wudbox can prepare your data and documentation to support the assurance process.
H) Can Wudbox help with both strategy and reporting, or just one?
Wudbox offers end-to-end support — from strategy (materiality assessment, goal setting, roadmap) through to reporting (data collection, framework alignment, report design). Many clients engage us for the full lifecycle. If you already have a strategy in place, we can step in at the reporting and disclosure stage. If you are starting from scratch, we recommend beginning with a materiality assessment and strategy foundation before moving to reporting.
I) How much does ESG reporting cost in India?
Costs vary based on the size of the organisation, number of entities in scope, frameworks required, and level of data maturity. A first-time BRSR report for a mid-sized listed company typically ranges from ₹8–25 lakhs, depending on complexity. Ongoing annual reporting is generally more efficient once systems and templates are established. We offer fixed-scope and retainer-based engagement models. Contact us for a scoping call and customised proposal.
J) What happens if I miss the BRSR filing deadline?
BRSR disclosures form part of a company’s Annual Report filed with stock exchanges. Missing or filing an incomplete BRSR can result in regulatory scrutiny from SEBI, reputational risk with investors and analysts, and non-compliance flags in ESG scoring platforms. Wudbox can help you build a year-round data collection system so you are never scrambling at year-end.