Materiality, roadmap & integration

Strategy & Advisory

Define the ESG strategy, disclosures, and data backbone that move your business forward

What we offer

Strategy & Advisory services

From materiality and BRSR reporting to carbon advisory, supply chain governance, sustainable finance, and KPI benchmarking — we help leadership teams turn ESG ambition into a defensible, board-ready plan of action.

01 · Strategy & Advisory
Materiality / Roadmap

ESG Strategy & Transformation

Build a credible ESG strategy grounded in double materiality, stakeholder expectations, and regulatory timelines.

Key Deliverables

  • Double materiality assessment and stakeholder mapping
  • ESG roadmap with phased targets and owner assignment
  • Board and leadership ESG integration programme
  • ESG performance management framework design
GRI 3ISSB S1BRSR P1
01 / 06
02 · Strategy & Advisory
SEBI BRSR / GRI / ISSB

BRSR & ESG Compliance

End-to-end support for SEBI BRSR filing, GRI-aligned reporting, and ISSB S1 and S2 readiness.

Key Deliverables

  • BRSR Core KPI data collection and quality review
  • GRI content index development and narrative drafting
  • ISSB S1 and S2 climate disclosure readiness assessment
  • ESG report design, publication, and assurance coordination
SEBI BRSRGRI StandardsISSB S1 S2
02 / 06
03 · Strategy & Advisory
GHG Protocol / SBTi / CCTS

Carbon Advisory & Credits

Comprehensive carbon management from GHG inventory development to science-based target setting, decarbonisation roadmap design, CBAM readiness, and voluntary carbon credit origination.

Key Deliverables

  • Scope 1, 2 and 3 GHG inventory development and verification
  • Science-based target setting and net zero roadmap
  • CBAM assessment for EU-market industrial exporters
  • Carbon credit origination and CCTS registration advisory
GHG ProtocolSBTiCCTS India
03 / 06
04 · Strategy & Advisory
TCFD / SEBI LODR

ESG Risk & Governance

Integrate climate and ESG risk into enterprise risk management, board governance structures, and supply chain due diligence.

Key Deliverables

  • TCFD-aligned physical and transition risk scenario analysis
  • ESG risk integration into ERM and audit committee frameworks
  • Supply chain ESG risk mapping and supplier due diligence
  • Board ESG governance structure and oversight framework design
TCFDSEBI LODRGRI 2-12
04 / 06
05 · Strategy & Advisory
Green Bonds / SLL / PCAF

Sustainable Finance Advisory

Advisory on accessing sustainable capital through green bond issuance, sustainability-linked loans, blended finance structuring, and PCAF-aligned financed emissions measurement.

Key Deliverables

  • Green bond and sustainability-linked bond framework design
  • SLL KPI calibration and lender ESG preparation
  • PCAF financed emissions inventory for financial institutions
  • ESG rating improvement strategy for MSCI, Sustainalytics, CDP
ICMA GBPLMA SLLPCAF
05 / 06
06 · Strategy & Advisory
KPI Framework / Benchmarks

ESG Data & Intelligence

Design and operationalise an ESG data infrastructure that powers accurate disclosure, continuous monitoring, and board-level reporting.

Key Deliverables

  • ESG KPI framework design and data taxonomy mapping
  • ESG data collection workflow and quality control design
  • Sector peer benchmarking and rating gap analysis
  • Platform integration for automated ESG data aggregation
GRI 2SASBBRSR P6 P7
06 / 06

Transaction Support

ESG prepared for every capital event

SEBI BRSR

IPO and Public Listing

BRSR readiness, ESG data room preparation, rating agency pre-engagement, and investor ESG Q&A support for companies approaching a public listing.

UNPRI DDQ

Private Equity Fundraise

ESG due diligence questionnaire responses, portfolio-level ESG baseline, and impact framework design aligned to LP reporting requirements.

ICMA GBP

Green Bond Issuance

Framework development, second-party opinion coordination, use-of-proceeds structuring, and post-issuance annual impact reporting for SEBI GDS compliance.

LMA SLL

Sustainability-Linked Loan

KPI selection, SPT calibration, lender ESG questionnaire preparation, and ongoing measurement and verification programme setup.

IFC PS

M&A and Acquisition

Environmental liability screening, social and governance red flag assessment, and ESG integration into deal valuation and post-merger integration planning.

CBAM 2026

CBAM Export Compliance

Carbon content calculation, EU-importer data package preparation, and embedded emissions documentation for steel, cement, aluminium, and fertiliser exporters.

Why it matters

Financial ESG advisory backed by a
chartered accountancy firm

ESG advice that touches capital markets, tax structuring, or financial disclosures requires the same rigour as financial reporting. Our CA firm backing means our work carries professional accountability, not just advisory opinion.

Speak to a CA-backed advisor

Regulatory Defensibility

PCAF financed emissions and CBAM carbon content calculations are prepared to the standard required for regulatory submission and third-party audit.

Assurance-Ready Outputs

Financial analysis and ESG disclosures are documented with evidence trails that satisfy ISAE 3000 and SEBI assurance requirements.

Tax Structuring Expertise

CBAM planning, green tax incentive claims, and sustainability-linked transfer pricing involve real tax exposure. CA oversight ensures technical accuracy.

Lender Credibility

SLL KPI frameworks and green bond documentation prepared by a CA-backed team carry greater credibility with lenders and second-party opinion providers.

Why it matters

ESG risk is now financial risk

CBAM is live

Indian exporters of steel, cement, aluminium, and chemicals to the EU face mandatory carbon border reporting from 2024 and financial liability from 2026.

RBI climate guidance

The Reserve Bank of India has issued climate risk disclosure expectations for regulated entities — making physical and transition risk integration a board-level imperative.

SLL market growth

Sustainability-linked loans now offer preferential pricing for borrowers who commit to credible ESG KPIs — creating a direct link between ESG performance and cost of capital.

Get in touch

Let's start your ESG journey

Ready to lead on sustainability? Our team responds within 24 hours — no commitment required.

24-hour responsePrivate discussion

Email

advisory@esgastraa.cominfo@esgastraa.comsupport@esgastraa.com

Phone

+91 9409025555

Office address

Mumbai: 714,Floor no 7, Maker Chanber-V, Nariman Point, Mumbai - 400021Pune: Floor No1., Alankar Apartment, Bhandarkar Road, Shivaji Nagar, Pune- 411005

Consultation

Request a call

Share your immediate priorities and we will suggest a practical first step.