Environmental, Social and Governance (ESG) considerations have become central to long-term business success. Investors, regulators, customers, and employees expect organisations to demonstrate responsible practices backed by clear disclosures. At Grant Thornton Bharat, we help companies strengthen their ESG due diligence, design strategies that create sustainable value, and build transparent reporting aligned with global frameworks.

Our ESG strategy and diligence solutions enable businesses to identify risks, seize opportunities, and integrate ESG into the core of their operations. From ESG risk assessment to implementing ESG reporting frameworks, we guide organisations through every stage of their sustainability journey.

Challenges companies face in ESG

Navigating multiple frameworks

With multiple frameworks such as GRI, BRSR, ISSB, CSRD, and SASB, businesses often struggle to determine which apply, how to reconcile overlaps, and what investors value most. The result: confusion, duplication, and inconsistent ESG disclosures.

Capturing the right data and methodology

Material ESG data, particularly in areas like GHG inventorisation, can be complex to capture and standardise. Without robust systems, reporting risks being inaccurate, non-comparable, or non-compliant.

Assessing ESG maturity

Many organisations lack clarity on where they stand in terms of ESG maturity. Without a baseline, it’s difficult to set targets, prioritise initiatives, or demonstrate progress.

Integrating ESG across the organisation

Treating ESG as a siloed responsibility—rather than embedding it into procurement, operations, finance, HR, and strategy—limits its impact and exposes companies to reputational risk.

Communicating ESG performance

Even with data in hand, crafting clear and credible ESG reports that resonate with stakeholders remains a challenge. Weak communication risks undermining trust.

Responding to ESG ratings and questionnaires

ESG rating agencies and questionnaires demand extensive, detailed responses. Companies often struggle to interpret requirements and provide consistent, high-quality submissions—impacting ratings, investor perception, and capital access.

Absence of robust ESG policies and targets

Without strong, up-to-date policies and measurable goals, ESG efforts lack direction. This results in scattershot initiatives, missed opportunities, and reputational vulnerabilities.

Read more

How Grant Thornton Bharat can help

We offer deep expertise across ESG reporting frameworks, including GRI, BRSR, ISSB, CSRD, TCFD, and SASB. Beyond readiness assessments, we support companies with end-to-end reporting, delivering audit-ready, transparent, and investor-friendly disclosures that balance compliance with compelling narratives tailored for stakeholders.

We have extensive experience helping companies measure and disclose their Scope 1, 2, and 3 emissions, and have even supported clients with Scope 4 emissions, showcasing our ability to go beyond conventional boundaries. Our methodology-driven approach ensures alignment with global standards such as the GHG Protocol and science-based targets, delivering accuracy, transparency, and credibility.

We assess and benchmark organisations on their ESG maturity, uncovering strengths, gaps, and opportunities for improvement. Our evaluations go beyond compliance, examining governance structures, policy depth, integration, and reporting practices. We deliver clear, actionable recommendations that guide clients from a “nascent” stage to advanced, fully embedded ESG maturity.

ESG should be fully integrated into an organisation’s core goals and business strategy to drive lasting impact. We help companies move beyond siloed sustainability initiatives, embedding ESG into decision-making across procurement, operations, finance, and HR. This approach ensures ESG is not a peripheral activity, but a catalyst for resilience, competitiveness, and long-term growth.

We help companies craft compelling ESG reports and disclosures that share strong, credible statements with stakeholders. This includes structuring narratives, aligning with material issues, and highlighting ESG milestones.

ESG ratings and questionnaires can be complex and demanding. We help clients interpret agency requirements, prepare high-quality responses, and enhance underlying practices to improve scores. This not only strengthens stakeholder confidence but also enhances access to capital. Our experience includes supporting clients with CDP and EcoVadis ratings.

Strong policies form the foundation of credible ESG practices. We review existing policies for alignment with national standards, such as the National Guidelines on Responsible Business Conduct (NGRBC), and international benchmarks, including ILO standards. We also develop new policies covering environment, diversity, ethics, and governance, ensuring companies have the frameworks needed to meet regulatory, investor, and societal expectations.

We help companies identify their material ESG topics through stakeholder engagement, peer benchmarking, and regulatory mapping. Additionally, we support organisations with double materiality assessments aligned with CSRD requirements, ensuring a comprehensive understanding of ESG impacts and priorities.

Effective ESG strategies are anchored in measurable goals and targets. We help companies set ambitious yet achievable objectives, develop clear roadmaps with milestones and KPIs, and align targets with global commitments such as Net Zero and the SDGs—enabling a credible journey toward sustainable impact.

We help companies assess their readiness for third-party assurance of ESG data and disclosures. Through mock assurance exercises, we simulate the process, identify gaps, and recommend remediation steps, ensuring organisations approach external assurance with confidence and minimal surprises.

We conduct ESG-specific audits to help companies understand where their current performance stands. These audits highlight strengths, weaknesses, and compliance gaps, giving management a clear picture of where improvements are needed. They are tailored to ESG practices rather than general financial or operational audits, making them highly targeted and actionable.

We also provide formal ESG assurance, verifying the accuracy and reliability of data and disclosures shared with stakeholders. Using recognised frameworks such as ISAE 3000 and AA1000AS v3, we ensure that all information withstands rigorous external scrutiny.

Why choose Grant Thornton Bharat?