Corporate Services · ESG

ESG Advisory Services build a credible, compliant Environmental, Social, and Governance framework that creates long-term business value.

ESG advisory helps companies assess their current ESG position, develop a structured sustainability strategy, meet SEBI's Business Responsibility and Sustainability Reporting (BRSR) requirements, and communicate their ESG performance credibly to investors, lenders, and other stakeholders.

Environmental, Social, and Governance (ESG) considerations have moved from a voluntary reporting exercise to a mainstream business imperative. In India, SEBI's Business Responsibility and Sustainability Reporting (BRSR) framework — mandatory for the top 1,000 listed companies and increasingly expected by institutional investors in unlisted companies — requires comprehensive disclosure on a company's environmental impact, social practices, and governance standards.

Beyond regulatory compliance, ESG performance is now a direct factor in credit decisions, investment mandates, and supply chain selection. International investors and foreign buyers increasingly require credible ESG disclosures before committing capital or awarding contracts. Companies that proactively build their ESG framework — rather than scrambling to respond to investor and regulatory demands — achieve better terms, stronger relationships, and a more resilient business model over time.

At Beyonte Compliances, we provide practical, implementation-focused ESG advisory — from baseline assessments and materiality mapping to BRSR report preparation, ESG policy development, and ongoing ESG performance monitoring — tailored to the company's size, sector, and stakeholder expectations.

What Our ESG Advisory Service Covers

ESG Baseline Assessment

Assessing the company's current environmental, social, and governance practices against applicable standards and investor expectations.

Materiality Assessment

Identifying the ESG topics most material to the company's business model, sector, and key stakeholder groups — the foundation of a credible ESG strategy.

BRSR Report Preparation

Preparing the Business Responsibility and Sustainability Report in the SEBI-prescribed format — covering all nine principles of the National Guidelines on Responsible Business Conduct.

ESG Policy Development

Drafting board-approved ESG, environmental, diversity and inclusion, supply chain sustainability, and anti-bribery policies aligned with the company's material topics.

GHG Emissions Accounting

Calculating Scope 1, 2, and 3 greenhouse gas emissions using the GHG Protocol — a prerequisite for credible climate-related disclosure and carbon neutrality commitments.

ESG Data Collection Framework

Designing internal data collection systems and dashboards for ongoing measurement of ESG KPIs — energy, water, waste, employee safety, diversity, and governance metrics.

Investor ESG Query Response

Preparing responses to ESG questionnaires from institutional investors — including EcoVadis, CDP, and proprietary investor frameworks — for fundraising and procurement purposes.

ESG Integration into Governance

Advising on board-level ESG oversight structures, ESG committee mandates, and integration of ESG metrics into executive performance frameworks.

Our Process

Baseline & Materiality Assessment

Reviewing existing data, policies, and practices and engaging with key stakeholders to identify material ESG topics for the company.

ESG Strategy & Target Setting

Developing a three to five year ESG strategy with measurable targets aligned to material topics, sector benchmarks, and stakeholder expectations.

Data Collection & KPI Framework

Designing and implementing the internal data collection system required to measure progress against ESG targets on an ongoing basis.

Policy & Governance Development

Drafting ESG policies, board committee mandates, and integration of ESG into risk management and executive performance frameworks.

BRSR Report & Stakeholder Communication

Preparing the annual BRSR report and any investor or lender ESG disclosures — reviewed for accuracy, completeness, and regulatory compliance.

Why It Matters

✓BRSR compliance meets SEBI requirements for listed companies and growing investor expectations for unlisted ones

✓Strong ESG credentials improve access to institutional capital and reduce cost of borrowing

✓Supply chain ESG requirements from large buyers can be met with credible disclosure

✓GHG accounting supports carbon neutrality commitments and green financing eligibility

✓Materiality-led strategy ensures ESG investment is focused on topics that matter most

✓Board-level ESG governance demonstrates accountability and builds investor confidence

✓Proactive ESG framework reduces regulatory risk as disclosure requirements expand

✓ESG performance data supports employee attraction, retention, and brand reputation

Frequently Asked Questions

The Business Responsibility and Sustainability Report (BRSR) is a SEBI-mandated disclosure framework for the top 1,000 listed companies (by market capitalisation) as of the financial year 2022–23 onwards. It requires companies to report on their performance against the nine principles of the National Guidelines on Responsible Business Conduct — covering environment, employees, communities, customers, and governance.

CSR (Corporate Social Responsibility) under Section 135 of the Companies Act requires qualifying companies to spend 2% of average net profits on prescribed social activities. ESG is a broader framework covering environmental stewardship, social responsibility across all stakeholders, and governance quality — it goes beyond CSR spending to include emissions management, employee welfare, supply chain ethics, and board-level accountability.

Scope 1 emissions are direct greenhouse gas emissions from sources owned or controlled by the company — such as company vehicles and on-site fuel combustion. Scope 2 emissions are indirect emissions from purchased electricity and heat. Scope 3 emissions are all other indirect emissions across the value chain — including supplier activities, employee commuting, and product use and disposal.

BRSR is currently mandatory only for listed companies. However, unlisted companies — particularly those backed by foreign or institutional investors, exporting to international markets, or supplying to listed companies — increasingly face ESG disclosure requirements from investors, lenders, and customers. Proactively building an ESG framework ahead of mandatory requirements is a competitive advantage.

Build an ESG framework that satisfies investors, regulators, and customers.

Talk to our team about assessing your ESG position and developing a credible, stakeholder-ready sustainability strategy.