Case Studies: ESG, BRSR & Sustainability Advisory
As ESG and BRSR expectations extend across value chains, businesses need more than generic advice—they need solutions that work. These case studies demonstrate that, with the right guidance, ESG compliance is achievable without complex systems. A structured and proportionate approach helps organisations protect key client relationships and strengthen long-term credibility.
Case Study: Helping a SME meet BRSR Core Requirements Under SEBI LODR as a Value Chain partner
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Client Profile
The client provides fire safety system maintenance services across multiple premises of a large IT MNC. As part of BRSR Core value-chain disclosures under SEBI LODR, the IT MNC required sustainability data submission through a custom ESG reporting portal.
Our Approach: Practical, Hand-Holding ESG Enablement
We adopted a handholding, practical, and compliance-focused approach, tailored to a first-time reporter:
Orientation & Awareness
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Explained the objective of BRSR Core, value-chain disclosures, and regulatory background
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Clarified how sustainability reporting directly impacts business continuity with large, listed clients
Policy Development
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Drafted and implemented key foundational policies, including:
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Environmental Policy
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Employee Health & Safety Policy
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POSH Policy
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Workplace Ethics and Conduct frameworks
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Data Enablement & Methodology Guidance
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Explained data requirements and calculation logic for:
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Scope 1, Scope 2, and relevant Scope 3 GHG emissions
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Energy consumption and waste management
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Workforce composition, gender diversity, and inclusivity
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Employee wellbeing and safety indicators
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Related party and openness of business disclosures
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Structured Data Collection
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Implemented customized data-capture templates aligned with BRSR Core requirements to support accurate, consistent, and auditable ESG data compilation.
Portal Submission Support
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Assisted with the entry of ESG data into the designated reporting portal, ensured compliance with prescribed formats, units, and disclosure requirements, supported timely submission ahead of the regulatory deadline, and addressed revisions or clarifications sought following the initial submission.
Key Deliverables and Outputs
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Environment, POSH, Employee Safety, and related ESG policies
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Computation of:
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Scope 1, Scope 2, and applicable Scope 3 GHG emissions
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Emission intensity metrics based on Full-Time Equivalent (FTE) employees
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Workforce diversity, inclusivity, and wellbeing indicators
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Business ethics and openness-related disclosures
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Successful submission of BRSR Core-aligned data in the client-mandated ESG portal
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Internal advisory note recommending systems and processes for ongoing sustainability data management
Outcome: Compliance Achieved & Business Secured
The client achieved full compliance with the IT MNC’s BRSR Core value-chain data request
Sustainability disclosures were submitted accurately and within timelines, safeguarding the business relationship
The organization now has foundational ESG policies in place, a clear understanding of sustainability data requirements, and a repeatable internal process to support future ESG and client-driven disclosures.
Why This Matters for Vendors, Contractors & MSMEs
Many service providers, contractors, and MSMEs working with large, listed companies are now being asked to submit ESG and BRSR Core–aligned data—often for the first time. What was once optional has quickly become a business-critical requirement.
This case study shows that even organisations with limited prior exposure to sustainability reporting can meet these expectations confidently, provided they have the right guidance. With a structured, practical approach, ESG compliance becomes not a burden, but a tool to protect key client relationships and strengthen long-term credibility.
How We Help Organisations Like Yours
We support first-time ESG and BRSR reporters by translating regulatory requirements into simple, actionable steps, developing policies and metrics proportionate to the organisation’s size, and ensuring regulatory-ready submissions without disrupting core operations.
Case Study: Building a Double Materiality–Driven ESG Roadmap for a Listed Fertilizer & Chemicals Leader
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Client Profile
A prominent listed company in the fertilizer and specialty chemicals sector having a market capitalization of 18,335 Crores. The company has been publishing BRSR reports from FY 2022-23 onwards.
Nature of assignment
Client wanted to align their sustainability journey with global sustainability frameworks & expectations. It wanted to benchmark itself with its peers and competitors in ESG reporting. It wanted to conduct a Double Materiality Assessment through stakeholder engagement and identify the Top 10 Material topics. It wanted to conduct a sustainability workshop to co-create the company’s sustainability vision, mission, strategy with next 5-year plan and targets i.e. Sustainability KPIs through 2030.
Our Approach: A Structured intervention
First, the detailed reporting requirements under the applicable frameworks were identified and consolidated. Client’s latest BRSR report for FY 2024–25, as filed with the stock exchange, was then reviewed in detail. Each of the identified reporting requirements was mapped against the existing disclosures in the BRSR report to assess the extent of coverage, depth, and quality of reporting. Based on this mapping exercise, gaps were identified wherever disclosures were missing, partially addressed, lacked sufficient detail, or were not aligned with the intent of global standards.
Second, a comprehensive list of ESG topics was developed to ensure full coverage of environmental, social, and governance themes relevant to the sector. The topic list was prepared through a multi-dimensional approach referenced from Standards, Peers, ESG Ratings etc. For each of the topics, the most recent ESG or sustainability disclosures of the client and each selected peer were reviewed in detail. Topics were evaluated using a structured maturity framework comprising ten clearly defined attributes. Each topic was scored based on ESG disclosures, governance practices, KPIs, and long-term targets. The resulting maturity classification provided a clear snapshot of where Client stands relative to peers on each ESG topic, highlighting both strengths and areas requiring further development.
Third, a double materiality assessment was conducted in line with the principles and expectations of the European Sustainability Reporting Standards (ESRS) and Global Reporting Initiative (GRI Standards). The Value Chain of the client from raw material sourcing to product end-of-life was mapped. a comprehensive list of ESG topics was subjected to a structured due diligence process with the sustainability team of the client and the number was narrowed down. These topics were then validated through a structured group discussions and survey involving key stakeholders. A Double Materiality Matrix was developed to visually represent and prioritise sustainability topics based on their relative significance from both an impact and a financial perspective.
Fourth, a focused workshop was conducted with the senior leadership of the client to build a shared understanding of emerging ESG risks, sector-specific expectations, and the Company’s current positioning relative to peers and global best practices. The workshop was a platform to present analytical findings and actively engage leadership in shaping priorities, debating material issues, and co-creating a forward-looking KPI framework.
Key Deliverables and Output
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Recommendations to strengthen the client’s ESG disclosures in accordance with global standards and best practices by peers.
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A clear and structured view of the material topics to give direction to Client’s operations, risk management process, and strategic priorities.
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Alignment of senior leadership on ESG priorities, emerging risks, and reporting expectations.
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Selection and prioritisation of KPIs covering environmental, social, and governance themes.
Why this matters to companies early in their sustainability journey?
ESG cannot be treated as a functional initiative. It must be accepted as a strategic priority that shapes risk management, capital allocation, and long-term value creation. Structured interventions like these help create a mindset that encourages top management to go well beyond regulatory boundaries. Then ESG implementation matures from a compliance-plus model to purpose-driven.
How can we help organisation like yours?
We support companies in enhancing the maturity of the ESG disclosures against leading frameworks and industry practices. We help companies in assessing and prioritising material topics with relevance the industry.