ESG reporting that holds up to scrutiny
In short: A. George & Associates helps companies in Kochi and across Kerala prepare for ESG reporting: readiness reviews against SEBI's Business Responsibility and Sustainability Report (BRSR), preparation of BRSR disclosures, controls over ESG data so it can be assured, and ESG information requested by global buyers and investors.
ESG reporting has moved from a voluntary exercise to a regulatory and commercial requirement. Listed companies report under SEBI's BRSR framework, and unlisted suppliers, exporters and IT companies are increasingly asked for ESG data by customers, lenders and investors.
As auditors, we approach ESG data the way we approach financial data: it has to be complete, traceable and supported by evidence. That is what makes it credible when it is reviewed or assured.
Sound familiar?
"A European customer sent us a 60-question ESG survey and we do not know where to start."
"Our BRSR is compiled from emails and spreadsheets the week before the annual report."
"The assurance provider is asking for evidence behind our energy and emissions figures."
"The bank wants our ESG policy before renewing the facility."
We help you build ESG data that you can stand behind.
How we help
ESG readiness review
A gap review of your current data and disclosures against BRSR and the frameworks your customers or investors use, with a prioritised action plan.
BRSR preparation
Support in compiling and reviewing BRSR disclosures across environmental, social and governance sections, consistent with your financial statements.
ESG data and controls
Setting up collection, ownership and review of ESG data such as energy, emissions, water, waste and workforce metrics, so it can withstand assurance.
Assurance support
Preparing evidence and working papers for assurance of BRSR Core or other ESG metrics, and coordinating with the assurance provider.
Supply chain ESG
Responding to ESG questionnaires from global buyers, and assessing ESG practices of your own key vendors.
Governance and policies
Board oversight of ESG, related policies, whistleblower and anti-bribery frameworks, linked to your internal audit. See internal audit.
What you get
A clear starting point
Know what is required of you and what to fix first.
Data you can trust
Owners, sources and controls for every metric.
Disclosures on time
BRSR and customer ESG responses prepared without a last-minute scramble.
Ready for assurance
Evidence organised before the assurance provider asks.
How we work
- Scoping: We understand who is asking for ESG information and what they need.
- Gap review: We compare what you have with what is required and agree priorities.
- Data set-up: Owners, sources and controls defined for each metric.
- Reporting: Disclosures prepared and reviewed, and evidence organised for assurance.
Read more: ESG reporting in Kerala, India. Related: audit and assurance.
Frequently asked questions
Who has to file a BRSR?
SEBI requires the largest listed companies by market capitalisation to file a BRSR as part of their annual report, with a subset of metrics, BRSR Core, subject to assurance for some of them. The scope has been widened in phases, so check the current requirement for your company.
We are not listed. Why would we need ESG reporting?
Global customers, lenders and investors increasingly ask suppliers and borrowers for ESG data. Having reliable data ready helps win contracts and financing.
What is the hardest part of ESG reporting?
Usually data: collecting consistent figures for energy, emissions, water, waste and workforce across locations, with evidence that will satisfy an assurance provider.
Can you provide assurance on our BRSR?
We help companies prepare for assurance by setting up data, controls and evidence. Whether we can also act as assurance provider depends on the engagement and independence requirements, which we confirm at the start.
Do you work with companies outside Kochi?
Yes. We work with companies across Kerala, combining site visits with remote data review.