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Understanding ESG Reporting Requirements for Large Corporates

For India's top 1,000 listed companies, ESG reporting is no longer a glossy annual brochure. It is a SEBI-mandated filing, increasingly subject to external assurance, read by lenders, rating agencies, global customers and foreign investors. This advanced concept course is for CFOs, finance controllers, senior corporate finance leaders, corporate development teams and pre-IPO founders who own that filing. It walks through the Business Responsibility and Sustainability Report (BRSR) section by section, then BRSR Core, the assurance glide path and value chain disclosures. It covers the hard numbers (Scope 1, 2 and 3 emissions, energy, water, waste and workforce metrics), maps BRSR to ISSB, GRI, TCFD, CDP and the EU's CSRD and CBAM, and shows how to build ESG data controls, board oversight and greenwashing safeguards. It closes with ESG disclosure in IPOs and M&A diligence, peer benchmarking using real Indian BRSRs, and a 12 month implementation roadmap. Educational content only, not investment advice.

ESG ReportingBRSR and BRSR CoreSustainability AssuranceGHG AccountingISSB and Global FrameworksESG GovernanceGreenwashing Risk

MODULES

7

DURATION

~5.5 hrs

TRACK

Corporate Finance

What You'll Master

Which Indian companies must file a BRSR, when, and what SEBI's applicability rules actually say

How to read and prepare every section of the BRSR, including essential and leadership indicators across the nine NGRBC principles

What BRSR Core requires, how assessment and assurance differ, and how the phased glide path applies to your company

How to measure Scope 1, 2 and 3 emissions and the energy, water, waste and social metrics that auditors test

How BRSR maps to ISSB (IFRS S1 and S2), GRI, TCFD, CDP and the EU CSRD and CBAM regimes your customers face

How to build ESG data controls, board oversight and safeguards against greenwashing claims

How ESG disclosure shapes IPO readiness, M&A due diligence and green financing for Indian corporates

Access Level

LEARNER

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Everything included

Full Text Playbooks

Actionable Exercises

Mobile Reading Mode

Lifetime Updates

Curriculum Breakdown

Chapter 1: The ESG Reporting Landscape in India

3 Lessons

Why ESG Reporting Became a Board Level Obligation14 min read

From Voluntary Guidelines to BRSR: How Indian Sustainability Disclosure Evolved15 min read

Who Must Report What: Applicability Thresholds for Listed and Unlisted Companies15 min read

Chapter 2: Inside the BRSR Format

3 Lessons

BRSR Section A: General Disclosures and Material Issues16 min read

BRSR Section B: Management and Process Disclosures14 min read

BRSR Section C: The Nine Principles, Essential and Leadership Indicators18 min read

Chapter 3: BRSR Core, Assurance and the Value Chain

3 Lessons

BRSR Core: The Nine Assurable ESG Attributes17 min read

Assessment vs Assurance: The SEBI Glide Path and What Auditors Test16 min read

Value Chain Disclosures: Reporting Beyond Your Own Boundary15 min read

Chapter 4: Measuring the Hard Numbers

3 Lessons

Greenhouse Gas Accounting: Scope 1, 2 and 3 for Indian Companies18 min read

Energy, Water and Waste: Intensity Ratios That Survive Assurance16 min read

Social Metrics: Workforce, Wellbeing, Diversity and Inclusive Spending15 min read

Chapter 5: Global Frameworks an Indian CFO Must Map To

3 Lessons

ISSB Standards IFRS S1 and S2 and Where India Stands16 min read

GRI, TCFD and CDP: Mapping One Data Set to Many Frameworks15 min read

EU CSRD and CBAM: The Reporting Pull From Global Customers16 min read

Chapter 6: Building the ESG Reporting Function

3 Lessons

ESG Data Architecture, Internal Controls and the Sustainability Close16 min read

Board Oversight: ESG Committees and the Audit Committee Role14 min read

ESG Ratings, Greenwashing Risk and Green Debt Disclosures16 min read

Chapter 7: Using ESG Disclosure Strategically

3 Lessons

ESG Disclosure in IPOs, M&A Due Diligence and Capital Raising16 min read

Benchmarking Against Peers: Reading Real Indian BRSRs15 min read

The CFO ESG Reporting Roadmap: A 12 Month Implementation Plan15 min read