Environmental, social and governance (ESG) factors now play a central role in long-term business success. Investors, regulators, customers, and employees demand responsible practices and transparent disclosures. 

At Grant Thornton Bharat, we strengthen ESG due diligence, design strategies that deliver sustainable value and build transparent reporting aligned with global standards.

We empower businesses to identify ESG risks, seize opportunities, and embed sustainability into their core operations through our ESG strategy and diligence solutions. From assessing ESG risks to implementing robust reporting frameworks, we support organisations at every step of their sustainability journey.

Challenges companies face in ESG

Navigating multiple frameworks

Businesses face challenges navigating multiple ESG frameworks like GRI, BRSR, ISSB, CSRD, and SASB. They often struggle to identify which ones apply, reconcile overlaps, and understand what investors value most - leading to confusion, duplication and inconsistent ESG disclosures.

Capturing the right data and methodology

Organisations often find it complex to capture and standardise material ESG data, specially in areas like GHG inventorisation. Without robust systems, they risk producing reports that are - inaccurate, non-comparable or non-compliant.

Assessing ESG maturity

Organisations often lack clarity on their ESG maturity. Without a defined baseline, they struggle to set meaningful targets, prioritise initiatives and demonstrate progress effectively.

Integrating ESG across the organisation

Companies limit ESG’s impact and expose themselves to reputational risk when they treat it as a siloed responsibility instead of integrating it across procurement, operations, finance, HR and strategy.

Communicating ESG performance

Clear and credible ESG reporting remains a challenge - even when organisations have the data. Without strong communication, they risk losing stakeholder trust and weakening the impact of their sustainability efforts.

Responding to ESG ratings and questionnaires

ESG rating agencies and questionnaires require companies to deliver extensive, detailed responses. Many companies struggle to interpret the requirements and submit consistent, high-quality information - ultimately affecting their ratings, investor perception and access to capital.

Absence of robust ESG policies and targets

Organisations that lack strong, up-to-date policies and measurable ESG goals often struggle to stay focused. This leads to scattered initiatives, missed opportunities and increased reputational risk.

Defining and quantifying ESG risks

Many organisations discuss ESG risks, but they often lack formal definitions, clear KPIs, and systems to monitor them. This becomes especially challenging when the risks are not easily quantifiable or cannot be expressed in financial terms.

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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?