Sustainability Reporting & Disclosure
Structured advisory and preparation support for sustainability reporting — from BRSR compliance for listed entities to integrated ESG data collection, verification, and readiness assessment for organisations preparing to report under GRI, CSRD, TCFD, or CDP frameworks.
Reporting that reflects what is true — prepared to withstand what comes next
Sustainability reporting has moved from voluntary narrative to regulated disclosure in a remarkably short period. BRSR is mandatory for India's top listed entities. CSRD has brought Europe's largest companies into a binding double materiality reporting regime. TCFD-aligned climate disclosure is expected by institutional investors globally. The direction of travel is clear — and organisations that are not preparing now will be responding to compliance pressure rather than managing it.
Sustainability disclosure that is accurate, verifiable, and consistent year-on-year is an asset. Disclosure that overstates, cannot be substantiated, or changes materially without explanation is a liability — regulatory, reputational, and increasingly legal.
What we offer
Our reporting service operates across two tiers — delivered reporting services and readiness preparation advisory. The distinction is in where an organisation currently stands and what it is prepared to commit to disclosing.
The following are prepared and delivered by ARRC — producing completed, submission-ready outputs.
BRSR Report Preparation
End-to-end preparation of the Business Responsibility and Sustainability Report for SEBI-listed entities — covering all nine principles of the National Guidelines on Responsible Business Conduct, essential and leadership indicators, and the structured disclosure format required for annual report submission. Produced in compliance with the applicable SEBI circular.
ESG Data Collection & Verification
Structured collection of ESG performance data — covering energy consumption, GHG emissions (Scope 1 & 2), water, waste, workforce metrics, safety performance, and governance indicators. Data verified against source documentation and structured for use in regulatory reporting, investor disclosure, and rating agency submissions.
Integrated Annual Report ESG Sections
Preparation of ESG content for integration into the organisation's Annual Report — covering sustainability highlights, material topic performance, governance disclosures, and stakeholder engagement summaries. Written to complement the financial narrative and meet the ESG disclosure expectations of institutional investors and rating agencies.
The following are structured preparation programmes — building the data infrastructure, governance, and framework knowledge the organisation needs before committing to full disclosure.
GRI Reporting Readiness
Assessment of the organisation's current readiness to report in accordance with GRI Standards — including materiality process requirements, disclosure gap analysis, data system requirements, and the governance and verification arrangements GRI-aligned reporting demands. Produces a structured readiness roadmap for credible first disclosure.
CSRD / ESRS Readiness Assessment
Gap assessment against CSRD reporting obligations and the European Sustainability Reporting Standards — covering double materiality assessment status, ESRS data point requirements, assurance obligations, and the organisational and system changes required to meet first-year disclosure requirements.
TCFD & CDP Readiness
Assessment of the organisation's readiness to respond to TCFD recommendations and CDP questionnaire requirements — covering climate governance disclosure, scenario analysis capability, physical and transition risk assessment status, and Scope 3 emissions data availability.
BRSR — India's mandatory sustainability disclosure framework
The Business Responsibility and Sustainability Report is mandatory for the top 1000 listed entities by market capitalisation on BSE and NSE. It requires structured disclosure across nine principles of responsible business conduct — covering environmental management, labour practices, human rights, governance, stakeholder engagement, and policy advocacy — with both essential and leadership indicators reported annually.
BRSR is among the most structured and operationally demanding mandatory ESG disclosure frameworks globally. The range of indicators — spanning energy, water, waste, supply chain, employee welfare, community engagement, and corporate governance — requires systematic data collection across multiple business functions and a clear governance process for review, approval, and submission. We manage this process end-to-end.
Scope of BRSR preparation
Section A (General disclosures), Section B (Management and process disclosures), and Section C (Principle-wise performance disclosures) — all nine principles, essential indicators mandatory, leadership indicators where applicable. Produced in the format prescribed by SEBI for Annual Report inclusion.
Data collection process
Structured data requests issued to EHS, HR, procurement, finance, legal, and operations — with verification against source documentation and gap management where data is unavailable for the current reporting period. Data gaps are disclosed transparently with a remediation plan for future periods.
Assurance readiness
BRSR reports prepared by ARRC are structured and documented to facilitate third-party assurance — with source data mapped to each indicator and disclosed assumptions clearly stated. For organisations subject to mandatory BRSR assurance, the report package is designed to minimise the assurance provider's work and reduce associated cost.
Reporting engagement process
The process below reflects our BRSR preparation engagement. For readiness programmes, stages 1–3 are adapted to assessment and gap analysis rather than report production.
Scoping & Framework Mapping
Establishing the reporting boundary, applicable framework requirements, and the full indicator set to be addressed. For BRSR, this includes mapping the organisation's business activities to the nine principles and identifying which leadership indicators are applicable given sector, size, and operations.
Data Collection & Verification
Structured data requests issued to relevant business functions — with a data template, clear definitions for each indicator, and guidance on source documentation required for verification. Submitted data is reviewed for completeness, consistency, and plausibility, with follow-up queries where data appears incomplete or unsupported.
Draft Report Preparation
Preparation of the full draft report — structured to framework requirements, with all indicators populated, assumptions and estimation methodologies disclosed, and comparative data from prior periods included where available. Reviewed against framework requirements before submission to the client for internal review.
Internal Review & Finalisation
Draft reviewed by relevant internal stakeholders — senior management, legal, finance, and board or audit committee as required. ARRC manages the review process, addresses queries, incorporates agreed changes, and produces the final report in the format required for Annual Report inclusion or regulatory submission.
Submission & Forward Planning
Final report delivered in submission-ready format, with full data file and source documentation structured for assurance provider access. Post-submission, we provide a forward planning note — identifying data gaps to close for the following year and readiness steps for any forthcoming changes to framework requirements.
When organisations commission this service
Four situations — each with a different starting point but the same underlying need for reporting that is accurate, defensible, and built to sustain scrutiny.
No prior sustainability report exists
Organisations reporting for the first time need a reporting process that establishes a credible baseline, collects data systematically, and produces a first report that sets a sustainable standard for subsequent years — not one that cannot be repeated or improved upon.
BRSR, CSRD or equivalent mandate
Where a regulatory deadline has made reporting mandatory — BRSR for SEBI-listed entities, CSRD for in-scope European organisations — the engagement is driven by compliance urgency. We ensure the report meets applicable requirements, is submitted on time, and structured to withstand regulatory review.
Existing report not meeting standard
Where an organisation is receiving feedback from investors, rating agencies, or assurance providers that the quality, completeness, or accuracy of disclosure is insufficient — a structured review of the existing reporting process identifies where the gaps are and how to close them.
Preparing for external verification
Where an organisation is approaching its first mandatory or voluntary assurance engagement and needs to ensure that underlying data, documentation, and processes will withstand independent scrutiny. Preparing before the assurance provider arrives is considerably less disruptive than discovering gaps during the engagement.
Commission sustainability reporting support
Whether you are preparing a BRSR for the first time, improving an existing report, managing a regulatory deadline, or assessing your readiness for GRI, CSRD, or TCFD disclosure — we will work with you at the stage you are actually at.
Initial conversations are obligation-free. We will discuss your reporting obligations, your current data position, and what a scoped engagement would involve.