Preparing your first ESG or sustainability report can feel overwhelming. This checklist breaks the process into manageable steps — from assembling your team to finalising disclosures.
Step 1: Decide Which Framework to Use
Before collecting data, know what you are reporting against:
- BRSR — mandatory for SEBI-listed top 1000 companies; structured and India-specific
- GRI Standards — widely used globally; modular and comprehensive
- Both — many companies align BRSR with GRI for broader stakeholder value
If you are listed and in the top 1000, BRSR is your starting point. If you want to go beyond compliance, add GRI.
Step 2: Assemble Your ESG Reporting Team
ESG data spans multiple functions. You will need representatives from:
- Finance — monetary disclosures, CSR spend, fines and penalties
- HR — headcount, diversity, training hours, health and safety
- EHS / Operations — environmental metrics (energy, water, waste, emissions)
- Legal / Compliance — governance disclosures, litigation, policies
- Supply Chain — supplier assessments, procurement spend
Appoint a coordinator (sustainability manager or EHS head) to lead the process.
Step 3: Conduct a Materiality Assessment
A materiality assessment identifies which ESG topics are most significant to your business and stakeholders.
- Engage internal stakeholders (management, board)
- Engage external stakeholders (investors, customers, communities)
- Map topics by impact significance and stakeholder concern
- Document and disclose the process
Step 4: Collect Baseline Data
For each material topic, collect data for the current reporting year and prior year (for comparison).
Environmental:
- Electricity consumption (kWh) by facility
- Fuel consumption (diesel, LPG, coal, etc.)
- Renewable energy used or purchased
- Water withdrawal and discharge by source
- Waste generated by type and disposal method
- GHG emissions — Scope 1 and Scope 2 (tCO₂e)
Social:
- Total headcount by gender, category, and region
- New hires and attrition data
- Training hours per employee
- Lost Time Injury Rate and fatalities
- CSR expenditure and projects
Governance:
- Board composition (size, independence, gender diversity)
- Number of board and committee meetings
- Whistleblower complaints received and resolved
- Anti-corruption training coverage
Step 5: Identify and Close Data Gaps
Compare what you have collected against what the framework requires. Common first-year gaps include GHG emissions (which require emission factor calculations), water data at the facility level, and supply chain ESG assessments. Build simple templates for teams to complete monthly or quarterly.
Step 6: Draft, Review, and Approve
- Draft the report section by section
- Have each function validate their data
- Senior management review for completeness
- Board sign-off (required for BRSR)
- Consider third-party assurance for critical metrics
Step 7: Publish and Communicate
- Submit with your annual report (for BRSR)
- Publish on your website
- Share key highlights with investors and customers
- Archive underlying data for future assurance
Need help with your first ESG report? [Contact us](/contact) — we support companies through every step of the process.
Vivek Asthana
Founder, Vedannt EHS Advvisors