ESG reporting to BRSR, GRI and IFRS S1/S2

Whether your report goes to SEBI, to international investors or to a customer's supply-chain team, it has to be complete, consistent and backed by evidence. VPA India prepares sustainability reports to India's BRSR framework, the GRI Standards and IFRS S1 and S2, and gets your data ready for assessment or assurance. We bring a verifier's discipline to the reporting process, so that the report reads well and the numbers hold up.

BRSR and BRSR Core

SEBI requires the top 1,000 listed companies by market capitalisation to file a Business Responsibility and Sustainability Report (BRSR). BRSR Core, a set of key indicators within the BRSR, must undergo assessment or assurance on a glide path that reaches the top 1,000 listed companies in FY 2026-27. The top 250 can also disclose ESG information about their value chain, voluntarily from FY 2025-26.

The BRSR has three sections: general disclosures, management and process disclosures, and principle-wise performance against the nine principles of the National Guidelines on Responsible Business Conduct.

We help with:

• gap analysis against the current BRSR format and SEBI's latest circulars;

• data collection for each principle and indicator, with clear owners and evidence;

• drafting and reviewing the report;

• BRSR Core readiness for assessment or assurance;

• value-chain disclosures for your key suppliers and customers.

GRI Standards

The GRI Standards are used worldwide to report a company's impacts on the economy, the environment and people. New topic standards are coming into force: GRI 101: Biodiversity from 1 January 2026, and GRI 102: Climate Change and GRI 103: Energy from 1 January 2027.

We help with materiality and topic selection, the GRI content index, report drafting and the move to the new biodiversity, climate and energy standards. For companies new to GRI, we start with the universal standards and the topics that matter most. Companies not yet ready to report fully in accordance with the Standards can start with a report that references them.

IFRS S1 and IFRS S2

IFRS S1 (general requirements) and IFRS S2 (climate-related disclosures) are the investor-focused standards of the International Sustainability Standards Board (ISSB), and they fully incorporate the TCFD recommendations. Companies with overseas investors, lenders or parent companies may be asked to report on them. We can prepare for IFRS S1 and S2 alongside the BRSR, so that one data set serves both.

We help with gap analysis, climate-related risk and scenario analysis, disclosures on governance, strategy, risk management, metrics and targets, and the Scope 1, 2 and 3 emissions data behind these disclosures (see GHG accounting).

How we work

1. Scope. Agree the frameworks, reporting boundary and reporting year.

2. Gap analysis. Compare your current data and disclosures with each framework.

3. Data. Set up data owners, definitions and checks, so that each figure can be traced to its source.

4. Draft. Write the report, indicator tables and content index.

5. Assure. Support the assessor or assurance provider through to sign-off, and record lessons for the next cycle.

What you receive

• A gap analysis by framework, with priorities

• A data map and indicator definitions

• A draft report, content index and indicator tables

• An assessment- or assurance-readiness pack

• A reporting calendar and data-owner list for the next cycle

Who we work with

Listed companies within the BRSR and BRSR Core requirements; companies preparing their first GRI report; subsidiaries of international groups reporting to IFRS S1 and S2; and companies whose customers or lenders ask for a recognised sustainability report.

Frequently asked questions

Who must file a BRSR?

The top 1,000 listed companies by market capitalisation, under SEBI's listing regulations. Because the list is based on a yearly ranking, a company can move into scope as its market value rises. Other companies can use the format voluntarily, which helps when customers or lenders ask for it.

What is BRSR Core?

A smaller set of key indicators within the BRSR, selected for assessment or assurance. It follows a glide path by market capitalisation, reaching the top 1,000 listed companies in FY 2026-27.

Can one report meet BRSR, GRI and IFRS S1/S2?

Much of the underlying data is shared, so we build one data set and map it to each framework. Each framework still has its own format and requirements, so the outputs differ. A single mapping table keeps every report in step when figures change.

We already report to GRI. What changes with the new standards?

GRI 101: Biodiversity applies from 1 January 2026, and GRI 102: Climate Change and GRI 103: Energy from 1 January 2027. They update GRI's biodiversity, climate and energy disclosures, so a gap check against them is a sensible first step.

Related pages

ESG overview · GHG accounting · CDP · Carbon trading & tax

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