Sustainability Reporting
Transform Sustainability Data into Clear, Credible and Decision-Useful Reporting
Knowledge Kraft helps organizations establish reporting boundaries, identify material information, strengthen data controls and prepare structured sustainability disclosures.
Support can be aligned with GRI Standards, SEBI’s BRSR framework, the Integrated Reporting Framework or a combination appropriate to the organization.
Related Services
- Sustainability Strategy and ESG Frameworks
- Carbon-Footprint Assessment for Scope 1, Scope 2 and Scope 3 Emissions
- Energy and Water Efficiency
- Waste Management and Circular Economy
- Life-Cycle Assessment
- Net-Zero and Climate-Risk Advisory
- Green Manufacturing and Construction
- Sustainable Procurement Frameworks
Sustainability Reporting at a Glance
Service objective: To establish a reliable reporting process that communicates relevant sustainability performance with clear ownership, evidence and governance.
Suitable For
- Listed companies
- Organizations preparing voluntary sustainability reports
- Companies responding to investor requirements
- Businesses receiving customer ESG requests
- Multi-location organizations
- Companies preparing first-time reports
- Organizations improving existing disclosures
- Businesses preparing for assurance or assessment
- Companies integrating financial and sustainability information
- Organizations strengthening ESG data controls
Knowledge Kraft Can Support
- Reporting-readiness assessment
- Framework selection
- Reporting-boundary definition
- Materiality assessment
- Disclosure mapping
- Data-owner identification
- Data-collection templates
- Evidence and control development
- GRI content preparation
- BRSR and BRSR Core support
- Integrated Reporting alignment
- Management review
- Report-content development
- Assurance-readiness support
- Reporting-roadmap development
What Is Sustainability Reporting?
Sustainability reporting communicates information about an organization’s environmental, social, governance and economic impacts or sustainability-related risks and opportunities.
GRI Standards
The GRI Standards are structured through Universal, Sector and Topic Standards. The 2021 Universal Standards—GRI 1, GRI 2 and GRI 3—have applied for reporting since January 1, 2023.
As of August 2026, the revised GRI Biodiversity Standard is effective for reporting, while the revised Climate Change and Energy Standards published in 2025 become effective from January 2027. Organizations should confirm which Topic Standards apply to the relevant reporting period.
BRSR and BRSR Core
SEBI introduced Business Responsibility and Sustainability Reporting for listed entities and subsequently introduced BRSR Core, related industry standards and measures addressing assurance or assessment and value-chain disclosures.
Applicable entities, timelines and current requirements should be confirmed against SEBI’s latest LODR Master Circular and subsequent updates.
Integrated Reporting
The Integrated Reporting Framework communicates how strategy, governance, performance and prospects lead to the creation, preservation or erosion of value over time.
The Framework uses a multi-capital perspective and was revised in 2021. It is maintained under the IFRS Foundation.
A strong reporting process requires more than writing. It depends on:
- Clear boundaries
- Defined indicators
- Reliable data
- Documented assumptions
- Evidence
- Management oversight
- Consistent reporting periods
- Transparent limitations
Challenges We Help Customers Address
- Reporting begins too close to the publication deadline
- Framework selection is unclear
- Material topics have not been properly assessed
- Data definitions differ between departments
- Reporting boundaries change without explanation
- Information is collected through uncontrolled spreadsheets
- Data owners do not understand disclosure requirements
- Supporting evidence is unavailable
- Environmental and social data lack internal review
- Narrative claims are not supported by results
- BRSR responses are copied from previous reports
- GRI content indexes contain incomplete information
- Financial and sustainability information are disconnected
- Assurance preparation begins after the report is written
- The final report is lengthy but not decision-useful
What Knowledge Kraft Delivers
Knowledge Kraft develops the reporting process around applicable requirements and available organizational capability.
- Clarifying intended report users
- Reviewing applicable frameworks
- Defining reporting boundaries
- Reviewing previous disclosures
- Conducting reporting-readiness assessments
- Facilitating materiality assessment
- Mapping applicable disclosures
- Developing data definitions
- Identifying data owners
- Developing data-collection templates
- Establishing evidence requirements
- Reviewing calculation methods
- Developing internal-control checklists
- Supporting GRI disclosure preparation
- Supporting BRSR and BRSR Core preparation
- Aligning content with Integrated Reporting principles
- Developing content structures
- Drafting management-approved narrative
- Reviewing consistency between sections
- Supporting governance review
- Preparing disclosure indexes
- Identifying data limitations
- Supporting assurance readiness
- Developing future reporting-improvement plans
- Training data owners and report contributors
Scope and assurance boundary: Final approval remains with organizational management. Independent assurance or assessment must be performed by an appropriately qualified external provider.
Frequently Asked Questions
The choice depends on legal requirements, listing status, stakeholder needs, sector, geography and intended report users.
Yes. One report may align with several frameworks, provided each framework’s requirements and basis of preparation are clearly addressed.
No. Applicability depends on current SEBI requirements and the organization’s listing status. Other companies may use parts voluntarily.
GRI 1, GRI 2 and GRI 3 from the 2021 update are the current Universal Standards and have applied since January 2023.
It identifies the GRI disclosures reported, their locations and permitted reasons for omission where applicable.
BRSR Core is a defined subset of BRSR indicators introduced by SEBI for enhanced comparability and assurance or assessment requirements.
No. It is principles-based and focuses on explaining value creation through strategy, governance, performance and prospects rather than prescribing one standardized set of ESG indicators.
Knowledge Kraft can support report preparation and assurance readiness. Independent assurance should remain separate from preparation.
Yes. A phased reporting roadmap may be developed, provided the report is transparent about its basis, scope and limitations.