ESG Reporting Frameworks Compared: BRSR, GRI, SASB & TCFD
As ESG disclosure matures, businesses face an alphabet soup of frameworks. Understanding what each does helps you report efficiently and credibly.
The Main Frameworks
- BRSR: India's mandatory framework for top listed companies, aligned to national priorities.
- GRI: The most widely used global standard, broad stakeholder focus.
- SASB: Industry-specific, financially material metrics for investors.
- TCFD: Climate-related financial risk disclosure.
How to Choose
Listed Indian companies must do BRSR; many add GRI for global stakeholders and TCFD for climate risk. The frameworks overlap, so data can often be reused.
Practical Tip
Build one robust ESG data system and map it to multiple frameworks rather than reporting each from scratch.
Statura prepares BRSR and multi-framework ESG reports for Indian companies.