Step-01
Supply Chain Mapping & Scope 3 Baseline
Map your full supplier base, prioritise Scope 3 emission sources and design a supplier engagement protocol for data collection.
4–6 Weeks
Industry Focus — Retail
ESG for India's Retail Sector
From EPR compliance and packaging waste to supply chain labour standards and Scope 3 emissions — we help retailers, FMCG companies and e-commerce platforms build credible, enforcement-ready ESG programmes.
BRSR CoreEPR ComplianceSA8000CSDDD ReadyGHG ProtocolDPDPA 2023
₹66L Cr
India retail market size, FY24
43%
of retail ESG disclosures lack any supply chain emissions data
48 Bn
plastic packaging units used by Indian retailers annually
61%
of retail workers in informal employment — a key social ESG risk
Material Topics
What ESG topics are most material?
Based on SASB Industrials, GRI standards and our proprietary materiality database across 200+ clients.
S
CriticalScope 3 Supply Chain Emissions & CSDDD Due Diligence
Tier 1–3 supplier carbon data is the single biggest ESG gap for retailers. EU CSDDD readiness requires documented environmental and human rights due diligence across the entire supplier base.
InvestorsEU RegulatorsBuyers
P
CriticalPackaging Waste & EPR Compliance
Extended Producer Responsibility obligations under Plastic Waste Rules require registered EPR plans, CPCB-verified collection targets and annual compliance returns.
RegulatorsCPCBConsumers
L
HighLiving Wage & Worker Welfare in Supply Chain
Fast fashion and apparel retail face global scrutiny on garment worker wages, excessive overtime and unsafe factory conditions.
InvestorsNGOsConsumers
C
HighConsumer Data Privacy & DPDPA 2023
Large retail groups collect extensive customer data via loyalty programmes. DPDPA compliance requires consent frameworks, data localisation and breach notification.
RegulatorsConsumersBoards
F
HighFood Waste & Cold Chain Emissions
Grocery retailers are responsible for 8–12% of total Scope 3 emissions through food spoilage. Cold chain optimisation and supplier-level food loss data are trackable, investor-rated KPIs.
InvestorsConsumersRegulators
G
MediumGreen Retail Operations & Building Energy
Mall operators and anchor stores face pressure on building energy intensity, LED retrofit programmes, rooftop solar deployment and LEED certification.
InvestorsTenantsRegulators
Regulatory Landscape
Every regulation that applies to your operations
Framework / Regulation
Type
Scope & Applicability
Effective
Framework
BRSR Core (SEBI)
Securities & Exchange Board of India
TypeMandatory
Scope
Listed FMCG, retail chains and e-commerce companies in NIFTY 1000.
Effective
FY 2023–24
Framework
Plastic Waste Management Rules (EPR)
MoEFCC / CPCB
TypeMandatory
Scope
All producers, importers and brand owners of plastic packaging. EPR plan registration, collection targets.
Effective
Active
Framework
E-Waste Management Rules 2022
MoEFCC / CPCB
TypeMandatory
Scope
Retailers selling electronics. Take-back, collection and recycling obligations under EPR framework.
Effective
Active
Framework
Consumer Protection Act 2019 & Greenwashing Rules
Ministry of Consumer Affairs
TypeMandatory
Scope
Governs product sustainability claims. Draft Guidelines on Greenwashing (2024) create strict claim standards.
Effective
Active
Framework
Digital Personal Data Protection Act 2023
Ministry of Electronics & IT
TypeMandatory
Scope
All retail groups with customer data programmes, loyalty apps and e-commerce platforms.
Effective
Active
Framework
GRI 416 / SASB Consumer Retailing
GRI / SASB
TypeVoluntary
Scope
Investor-grade reporting standards; required by MSCI ESG and Sustainalytics scoring for retail companies.
Effective
Investor-Driven
Framework
BCI / SA8000 Labour Standards
Better Cotton Initiative / Social Accountability International
TypeVoluntary
Scope
Supply chain labour and sourcing standards; required by global retail brands.
Effective
Buyer-Driven
Framework
EU CSDDD (Corporate Sustainability Due Diligence)
European Commission
TypeEmerging
Scope
EU-facing Indian suppliers, franchise partners and export-oriented FMCG companies must comply.
Effective
Emerging 2026
Mandatory — legal obligation
Voluntary — investor / buyer expectation
Emerging — regulatory pipeline
Our Approach
How we work with retailers & FMCG companies
A programme anchored in the three biggest near-term risks for Indian retail — EPR enforcement, Scope 3 supply chain visibility and CSDDD preparedness — while building a credible BRSR Core disclosure.
Step-02
EPR Compliance & Packaging Audit
CPCB EPR plan registration, packaging plastic volume audit, collection target verification, recycler tie-up coordination and annual EPR compliance return filing.
4–8 Weeks
Step-03
Labour Standards Audit & Worker Welfare Programme
Tier 1 and Tier 2 supplier social audits against SA8000 or ETI Base Code — covering wages, overtime, freedom of association, child labour and OHS.
6–10 Weeks
Step-04
BRSR Core Assurance & Integrated Reporting
Full BRSR Core data collection, KPI calculation, narrative drafting and third-party assurance. Simultaneous output for GRI Consumer Retailing, CDP Supply Chain and CSDDD pre-assessment.
Annual Cycle
Typical ESG Maturity Uplift
Supply Chain ESG Coverage79%
EPR Compliance Rate94%
BRSR Core Score84%
Labour Audit Completion81%
Packaging Recycling Rate67%
Certifications We Deliver
BRSR AssuredEPR RegisteredSA8000ISO 14001LEED RetailGHG Verified
Our Services
What we deliver for retail
Pulled from all three practice areas — Strategy & Advisory, Finance & Risk, and Governance & Social — filtered for retail priority.
Priority
Scope 3 Supply Chain ESG Assessment
Tier 1–3 supplier mapping, GHG data collection, supplier ESG scoring and CSDDD-aligned due diligence programme.
Priority
EPR Compliance Management
CPCB EPR plan registration, packaging audit, collection target tracking, authorised recycler tie-up and annual EPR return filing.
Labour Standards Audit & SA8000
Supplier social audits across Tier 1 & 2 supply chain — SA8000 aligned, covering wages, overtime, child labour, safety and grievance mechanisms.
Retail Energy Audit & Green Building
Store and distribution centre energy audits, LED retrofit programme, rooftop solar advisory and LEED certification support.
DPDPA Consumer Data Governance
Customer data mapping, consent framework design, loyalty programme DPDPA compliance and breach notification protocol.
Sustainability-Linked Trade Finance
ESG KPI integration into trade finance and working capital facilities — with supply chain finance linked to supplier sustainability improvement.
ESG Benchmarking
Where do retail companies stand on key ESG metrics?
Sector ESG Performance Index
Supply Chain ESG Visibility
14%
82%
74%
EPR Compliance Rate
47%
100%
94%
Labour Audit Completion — Tier 1
21%
86%
78%
Carbon Intensity (kgCO₂/₹ revenue)
31%
88%
76%
India Average
Global Best Practice
ESG Astraa Clients
Only 14% of Indian retailers have supplier ESG data
This is the most cited ESG gap in retail sector investor due diligence. CSDDD compliance by 2026 requires documented due diligence.
EPR enforcement is accelerating
CPCB issued 4× more EPR notices in FY24 than FY22. Brands with unregistered EPR plans face penalties of ₹5,000 per tonne.
SA8000 is becoming a buyer prerequisite
Major international retail brands are requiring SA8000 or equivalent labour certification from all Indian suppliers.
DPDPA loyalty data compliance is urgent
India's 100+ large retail loyalty programmes are processing personal data without adequate consent frameworks.
Free Resource
India Retail EPR Compliance Playbook 2025
Complete guide to CPCB EPR registration, plastic packaging audit methodology, authorised recycler selection and annual compliance return filing — with industry benchmarks and penalty risk calculator.
What's Inside
- CPCB EPR registration step-by-step guide for brand owners
- Plastic packaging volume audit methodology and calculation template
- Authorised recycler selection framework and due diligence checklist
- SA8000 supplier audit protocol — adapted for Indian garment supply chain
- BRSR Core KPI map for retail and FMCG companies
Retail Checklist
PDF Document
Key Areas Covered
Environment Social Governance
Get your Retail ESG Assessment
Our retail ESG team will assess your EPR compliance status, supply chain visibility gaps and BRSR Core readiness — and deliver a priority action plan within 2 weeks.
No commitment · Retail & FMCG specialists · 2-week turnaround