Unlock Sustainable Growth with D&B ESG Advisory Services

To begin your ESG (Environmental, Social, and Governance) journey, take a structured and pragmatic approach that aligns your business objectives with achievable outcomes. Start by mapping your core operations, value chain, key stakeholders, and the regulatory landscape relevant to your industry. Conduct a high-level materiality assessment to identify priority ESG topics such as energy efficiency, carbon emissions, water usage, labor practices, product safety, and supply chain resilience.

Evaluate the availability of existing data and identify gaps. Based on this assessment, set a few measurable short-term goals that can be achieved with current resources, for example, reducing energy intensity or establishing baseline Scope 1 and Scope 2 emissions. Complement these with long-term strategic targets aligned with your business strategy and stakeholder expectations, such as committing to net-zero emissions or launching a supplier sustainability program.

Ensure each goal has a clear owner, timeline, and defined KPIs. Adopt a phased implementation model, publish your ESG commitments to build credibility, and regularly review targets to keep them realistic as your data quality and internal capabilities improve.

Dun & Bradstreet India supports organizations with ESG Gap and Readiness Assessments, helping define measurable goals and a clear roadmap for your first ESG reporting cycle.

Developing an ESG strategy that truly aligns with your business requires translating ESG issues into tangible business risks and opportunities. Start by mapping how each material ESG topic such as climate impact, labor practices, or supply chain resilience affects your value chain and business model. Consider how these topics influence operational costs, regulatory exposure, brand reputation, and potential market opportunities.

Next, build a three-layered strategy:

• Compliance & Reporting: Focus on immediate actions to meet legal and stakeholder expectations through baseline ESG reporting.
• Risk Mitigation: Implement measures to reduce exposure to ESG-related risks, such as climate-related disruptions or labor shortages.
• Value Creation: Identify initiatives that deliver commercial benefits, like launching green products, improving energy efficiency, or accessing sustainability-linked financing.

Ensure strong governance with board oversight and accountable business owners. Allocate a dedicated budget and embed ESG goals into your strategic planning and capital allocation processes to make ESG part of everyday decision-making. Benchmark your approach against industry peers and frameworks, and select measurable metrics to monitor progress effectively."

Identifying material ESG (Environmental, Social, and Governance) topics is a critical step in shaping a meaningful and effective ESG program. It requires a structured, well-documented assessment that balances external stakeholder expectations with internal business impact. Start by compiling a comprehensive list of potential ESG issues using industry research, peer benchmarks, and global standards. Engage both internal and external stakeholders to gather diverse perspectives.

Evaluate each topic based on its relevance to your business operations and its importance to stakeholders. Consider how each issue may influence financial performance, regulatory compliance, reputation, and long-term resilience. Validate the findings with senior leadership and transparently publish the assessment process to build trust and credibility. It’s essential to revisit and update the materiality assessment every one to two years or sooner if there are significant changes in your business or the external environment.

Dun & Bradstreet India offers end-to-end Materiality Assessment services that combine stakeholder engagement, peer benchmarking, and advanced data analytics to help organizations identify and prioritize ESG topics effectively.

Gathering and managing ESG data requires a structured and reliable data management process. Start by creating a comprehensive ESG data inventory that lists each key performance indicator (KPI), its data owner, original data source, collection frequency, and calculation methodology. Map where each data point resides for example, fuel consumption in operations, workforce data in HR systems, and waste metrics in EHS records.

Assign clear data ownership and define consistent collection intervals. Consolidate all ESG data into a centralized dashboard or database to ensure visibility and traceability. For each KPI, prepare a detailed data pack that includes methodology notes, assumptions, and supporting evidence this documentation is essential for internal reviews and external assurance processes.

Dun & Bradstreet India supports organizations with ESG Data Collection and internal dashboard systems, offering both advisory services and digital tools that streamline ESG data aggregation, validation, and assurance readiness. For MSMEs, D&B provides simplified and affordable solutions for ESG data management and analytics."

Selecting the right ESG reporting frameworks depends on your primary stakeholder audiences and regulatory obligations. For broad stakeholder transparency such as customers, communities, and civil society the GRI Standards offer a globally recognized structure for disclosing social and environmental impacts. For investor-focused, financially material climate disclosures, frameworks aligned with TCFD principles and the newer IFRS/ISSB climate guidance are more suitable, as they emphasize governance, risk management, and the financial implications of climate change.

In India, listed entities are expected to follow SEBI’s Business Responsibility and Sustainability Reporting (BRSR) format. If your organization falls under SEBI’s regulatory scope, BRSR is mandatory. The BRSR Core framework provides a streamlined, KPI-centric version designed for assurance and comparability.

Specialized frameworks like CDP are useful when procurement partners or institutional investors request detailed climate or water-related disclosures. In practice, many organizations adopt a primary framework for their main ESG report and cross-reference others to meet diverse stakeholder needs while avoiding duplication.

Dun & Bradstreet India helps companies map and align multiple ESG frameworks, offering expert guidance to ensure consistency, regulatory compliance, and strategic relevance across all disclosures.

Greenhouse Gas (GHG) accounting starts with defining clear operational and organizational boundaries in line with the GHG Protocol. This framework categorizes emissions into three scopes:

• Scope 1: Direct emissions from owned or controlled sources, such as fuel combustion and company vehicles.
• Scope 2: Indirect emissions from purchased electricity, heat, or steam.
• Scope 3: All other indirect emissions, including those from suppliers, product use, logistics, and business travel.

Begin by developing a carbon inventory for Scope 1 and Scope 2 emissions using activity data and standardized emission factors. Once these are in place, gradually expand your accounting to include material Scope 3 categories based on relevance and data availability.

Dun & Bradstreet India offers comprehensive Carbon Footprinting and GHG Accounting Services, helping organizations measure, validate, and track emissions across all three scopes. Our solutions include data templates, calculation methodologies, and support for third-party verification ensuring consistency, accuracy, and alignment with international standards.

Investing in an ESG data management tool is a smart choice when your organization needs scalability, standardization, and auditability across multiple sites or business units. Before selecting a platform, start by documenting your specific requirements in a brief: identify the ESG KPIs you need to track such as energy, emissions, water, waste, and social metrics along with the source system integrations required (e.g., ERP systems, procurement platforms, utility portals), and the reporting frameworks you must support (such as BRSR, GRI, or ISSB).

As your ESG reporting needs grow, a dedicated data management platform becomes increasingly valuable. It helps streamline data collection, improve accuracy, and ensure consistency across disclosures.

Dun & Bradstreet India offers cloud-based ESG Data Solutions that support data capture, analytics, and performance tracking. Our systems integrate seamlessly with existing business databases and enable dynamic dashboard reporting reducing manual effort and enhancing transparency. For MSMEs, D&B provides simplified and cost-effective ESG data management and analytics tools tailored to their needs.

Building a sustainable supply chain requires both visibility and collaboration across your supplier network. Start by segmenting suppliers based on spend, category risk, and ESG relevance. Conduct ESG risk screening for key suppliers, followed by structured assessments or audits for high-risk categories.

Establish clear supplier codes of conduct, embed ESG clauses into contracts, and provide training to help suppliers build ESG capabilities. Monitor ongoing supplier performance and share improvement plans transparently to foster accountability and progress.

Dun & Bradstreet India offers industry-leading Supply Chain ESG Assessment services, combining our extensive business database with advanced analytics. Through proprietary risk-scoring models and the ESG Supplier Intelligence Platform, we help organizations evaluate supplier sustainability performance, identify potential risks, and strengthen responsible sourcing. Our solutions include supplier ESG scorecards, due diligence checks, and alignment with BRSR value-chain reporting requirements.

Regulatory applicability depends on your company’s legal structure and whether you are a listed entity in India. The Securities and Exchange Board of India (SEBI) has introduced Business Responsibility and Sustainability Reporting (BRSR) requirements for listed companies, with phased implementation based on SEBI’s published timelines and criteria. You should confirm whether your organization falls within the applicable cohort of listed entities.

To comply with BRSR, you’ll need to:

• Map BRSR disclosure fields to your internal data sources
• Collect supporting evidence for each required KPI
• Prepare narrative responses for governance and strategy sections
• Follow the prescribed reporting format and submission guidelines

Dun & Bradstreet India supports companies in navigating BRSR compliance through ESG advisory services, data mapping tools, and reporting frameworks aligned with regulatory expectations.

SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework is a standardized ESG disclosure format designed to enhance transparency and comparability for listed companies in India. It requires you to report on governance structures, sustainability strategy, material ESG topics, and a wide range of KPIs—including emissions, water usage, workforce diversity, and community engagement.

Whether you're required to prepare a BRSR report depends on your status as a listed entity and the specific applicability thresholds and timelines published by SEBI. If your company falls within the scope, you’ll need to:

• Map BRSR fields to your internal data sources
• Collect supporting evidence for each KPI
• Prepare narrative responses for governance and strategy sections
• Submit the report in the prescribed format and within SEBI’s deadlines

Dun & Bradstreet India helps you assess BRSR applicability, streamline ESG data collection, and ensure your report meets regulatory expectations. We also offer training to equip your internal teams with the knowledge needed for accurate reporting and assurance readiness.

Managing BRSR’s detailed data requirements effectively starts with a structured approach to data mapping and documentation. Begin by creating a BRSR data catalogue that lists each required field, the responsible data owner, original data source (such as meter readings, invoices, HR records), collection frequency, and calculation methodology.

Where possible, automate data extraction from source systems like your energy management system or HRIS to reduce manual effort and minimize errors. For environmental KPIs such as emissions and water usage, align your calculations with recognized protocols. For social metrics, use payroll and HR records, and retain supporting documentation such as policy files, training logs, or incident reports.

To meet BRSR’s compliance standards, you’ll need to:

• Map each disclosure item to internal data sources
• Define clear data ownership and collection responsibilities
• Document assumptions, methodologies, and evidence for each KPI

Dun & Bradstreet India supports you with ESG data management solutions, helping you streamline data collection, ensure consistency, and prepare for assurance with confidence.

Your ESG initiatives can drive measurable improvements in financial performance across multiple areas. Operational improvements such as energy efficiency, waste reduction, and process optimization can lower variable costs and improve profit margins. Proactively managing environmental and social risks helps reduce the likelihood of regulatory fines, supply chain disruptions, and reputational damage, protecting your enterprise value.

Strong ESG governance and transparent reporting can also attract a broader base of investors and potentially lower your cost of capital through better risk pricing or access to sustainability-linked loans and green financing instruments. ESG leadership can position your company as a preferred supplier for clients with sustainability mandates, opening new business opportunities.

In short, effective ESG programs don’t just support compliance they create tangible business value.

Investors and lenders increasingly expect transparent, comparable, and verifiable ESG disclosures that reflect both financial materiality and forward-looking risk management. You’ll typically be asked to report on governance structures (including board oversight and executive accountability), materiality assessments, climate-related risk analysis and scenario planning, and quantitative KPIs such as emissions across Scopes 1, 2, and where relevant, Scope 3, water usage, waste management, and social metrics like employee health, safety, and diversity.

Lenders may also request transition plans, sustainability-linked covenants, and evidence of regulatory compliance. If you're preparing investor-grade disclosures, align your reporting with investor-oriented frameworks such as TCFD, IFRS S2, or BRSR Core, and ensure you have supporting documentation for each claim.

Dun & Bradstreet India helps you prepare for ESG due diligence through Investor Readiness Assessments, aligning your disclosures with global standards and ensuring consistency, credibility, and confidence in your ESG reporting.

To effectively manage ESG risks such as climate change, social inequality, and governance challenges you need to treat them like any other material business risk. Start by identifying and cataloging ESG risks alongside traditional financial and operational risks. Use your existing risk scoring methodology to assess their likelihood and potential impact, and include them in your corporate risk register.

For climate-related risks, conduct a comprehensive climate risk assessment and apply scenario analysis to understand long-term implications. Assign clear mitigation actions, allocate budgets, and designate responsible owners. Ensure ESG risk metrics are embedded into capital allocation decisions, insurance planning, and contingency strategies.

Regularly report ESG risk status to your Audit or Risk Committee and the Board. Integrate ESG risk monitoring into internal audit cycles to test and improve controls and mitigation measures. Make ESG risk reviews a part of your Board’s periodic governance updates to ensure strategic alignment and accountability.

The time and resources you'll need to achieve ESG compliance and prepare your first ESG report depend on several factors your organization's size, operational complexity, and the maturity of your existing data and governance frameworks.

If you're part of a smaller or less complex organization with limited sites, you may be able to produce a basic yet credible ESG report relatively quickly, especially with strong leadership and collaboration across key departments. However, if your company operates across multiple business units or international markets, or if you need to report extensive Scope 3 emissions data, expect a longer timeline. You'll need to gather robust data, implement governance controls, and possibly undergo external assurance.

Plan for an initial intensive phase to set up systems, processes, and reporting structures. Once these are in place, your ESG reporting can shift to a more streamlined, ongoing cadence.

D&B India supports your sustainability journey with ESG due diligence services, end-to-end program assistance, and guidance on disclosing ESG information through your annual reports.

Seeking an ESG rating or certification such as MSCI, Sustainalytics, or CDP can be a strategic move to boost investor confidence and enhance your visibility in the market. These independent assessments provide third-party validation of your ESG performance and risk management, which is especially valuable to institutional investors and stakeholders focused on sustainability.

However, timing and readiness are key. Before applying, ensure your core ESG disclosures and data processes are robust, as rating agencies rely heavily on publicly available information and may request additional data. For companies facing pressure from customers or suppliers to disclose climate and water-related data, CDP can be particularly relevant.

Many organizations adopt a phased approach: first, establish reliable internal ESG reporting and publish foundational disclosures. Then, pursue targeted certifications or respond to investor and rating agency questionnaires to ensure the process genuinely enhances your credibility.

Dun & Bradstreet India supports your ESG ratings journey with comprehensive services from data validation and peer benchmarking to submission support. Our insights help you interpret rating outcomes and develop improvement plans to strengthen future scores.