Sustainability Accounting
Sustainability is becoming an accounting discipline — measurable, auditable and tied to market access and capital. We help organisations measure their carbon, meet fast-arriving compliance such as CBAM and BRSR, and turn sustainability into a financing advantage.
Carbon & GHG Accounting
An audit-ready carbon ledger.
Before anything in sustainability can be reported, financed or reduced, it must be measured. Carbon accounting builds a complete, defensible inventory of greenhouse-gas emissions across Scope 1 (direct), Scope 2 (purchased energy) and Scope 3 (value chain), following the GHG Protocol.
HOW WE HELP
- Build Scope 1, 2 and 3 GHG inventories
- Calculate product-level carbon footprints
- Manage emission factors and activity data
- Establish an audit-ready carbon ledger
- Set science-based reduction targets and track progres
OUTCOMES & DELIVERABLES
CBAM & Export Carbon Compliance
Protect your access to EU markets.
The EU's Carbon Border Adjustment Mechanism (CBAM) puts a carbon price on imports of steel, aluminium, cement, fertiliser, hydrogen and electricity. For Indian exporters this means mandatory reporting of embedded emissions now, and a financial levy as the regime phases in — yet few firms have the data systems to comply.
HOW WE HELP
- Calculate embedded emissions for CBAM-covered goods
- Prepare and file quarterly CBAM reports
- Model the future cost exposure of the levy
- Engage EU importers and verify reported data
- Build a decarbonisation case to reduce CBAM liability
OUTCOMES & DELIVERABLES
BRSR & BRSR Core
Disclosure that withstands assurance.
SEBI's Business Responsibility and Sustainability Report (BRSR), and the assured BRSR Core, are now mandatory for India's largest listed entities. They demand quantified, verifiable ESG data across nine principles — a step change from narrative reporting.
HOW WE HELP
- Prepare the full BRSR and BRSR Core disclosures
- Build data-collection systems for the Core KPIs
- Achieve reasonable-assurance readiness
- Align disclosures with global frameworks such as GRI and TCFD
- Train internal teams for ongoing reporting
OUTCOMES & DELIVERABLES
ESG Strategy, Materiality & Ratings
From compliance to competitive advantage.
Beyond reporting, ESG is increasingly priced into capital and partnerships. A credible strategy starts with materiality — knowing which issues matter most to the business and its stakeholders — and extends to managing the ratings that investors rely on.
HOW WE HELP
- Run double-materiality assessments
- Build an ESG strategy and roadmap
- Set ESG governance, targets and KPIs
- Manage CRISIL, MSCI and S&P-type ESG ratings
- Prepare ESG investor communications
OUTCOMES & DELIVERABLES
Sustainable Finance & Transition
Finance the transition.
Capital is increasingly tied to sustainability performance. Green and sustainability-linked instruments, and India's emerging carbon market, let organisations fund their transition — often on better terms.
HOW WE HELP
- Structure green bonds and sustainability-linked loans
- Develop green and transition-finance frameworks
- Align to India's Carbon Credit Trading Scheme (CCTS)
- Navigate the PAT energy-efficiency scheme
- Secure second-party opinions and certifications