Enter a figure once. Report it where it belongs.

Scope 1 emissions, energy or a safety rate can answer several frameworks at once — if you know where definitions match and where they do not. ESGTrack keeps one approved figure and shows, framework by framework, where it is used.

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BRSR and BRSR Core

India · mandatory for the top 1,000 listed entities

SEBI's Business Responsibility and Sustainability Report, filed as part of the annual report, in PDF and XBRL. BRSR Core — key indicators under nine attributes — needs third-party assessment or assurance, phased in by market capitalisation: the top 500 for FY 2025-26 and the top 1,000 from FY 2026-27.

Sources: SEBI circulars of 10 May 2021, 12 July 2023 and 28 March 2025. Checked October 2026.

In ESGTrack

Sections A, B and C and the Core KPIs from approved data
Value-chain partners by SEBI's 2% rule
The XBRL file for NSE and BSE, validated before download

BRSR in detail

GRI Standards

Global · voluntary · impact reporting

The GRI Standards report an organisation's most significant impacts on the economy, environment and people. The Universal Standards 2021 apply to all reporters; topic standards cover each material topic. The new GRI 102: Climate Change and GRI 103: Energy apply to reports published from 1 January 2027, replacing GRI 305's emissions disclosures and GRI 302.

Source: GRI, standards pages and the GRI 102 and 103 FAQs. Checked October 2026.

In ESGTrack

A GRI content index from your disclosures
GRI references in the crosswalk (currently GRI 302 and 305; GRI 102 and 103 to follow)
Stakeholder surveys that feed materiality

ISSB: IFRS S1 and IFRS S2

Global baseline for investors · adopted by jurisdictions

IFRS S1 sets general requirements for sustainability-related financial disclosures and IFRS S2 the climate requirements, effective for periods from 1 January 2024 where adopted. Targeted amendments to IFRS S2 issued in December 2025 apply from 1 January 2027. More than 45 jurisdictions are adopting or otherwise using the standards (IFRS Foundation, September 2026); India's listed companies report under BRSR.

Sources: IFRS Foundation, IFRS S2 and its December 2025 amendments; ISSB jurisdictional updates (2026). Checked October 2026.

In ESGTrack

IFRS S1 and S2 report hubs
Scope 1, 2 and 3 disclosures filled from BRSR Core and the GHG inventory where the measure is the same
Values filled in never overwrite one your team changed

CSRD and ESRS

EU · large companies and non-EU groups above thresholds

The Omnibus Directive (EU) 2026/470 narrowed the CSRD to companies with more than 1,000 employees and over €450 million turnover — and non-EU groups with over €450 million EU turnover and an EU subsidiary or branch above €200 million — from financial year 2027, with limited assurance only. Revised ESRS (Delegated Regulation (EU) 2026/1563) apply to financial years beginning on or after 1 January 2027.

Sources: EUR-Lex, Directive (EU) 2026/470; EFRAG and the Official Journal on the revised ESRS. Checked October 2026.

In ESGTrack

Double materiality and an IRO register
ESRS 2, E1–E5, S1–S4 and G1 and the content index, on the ESRS adopted in 2023
Structured data for a tagging tool (not an ESEF XBRL file — tagging rules are on hold)
The revised ESRS shown as a regulatory update on the affected screens

CDP

Global · voluntary · requested by investors and customers

CDP runs a single corporate questionnaire covering climate, forests, water, biodiversity and plastics, aligned with IFRS S2 for climate. Responses are submitted in CDP's own portal and scored from D- to A.

Source: CDP, disclosure 2026 pages. Checked October 2026.

In ESGTrack

Every figure CDP's climate questions ask for — emissions by scope and Scope 3 category, energy, targets, initiatives, verification, carbon pricing and credits
Grouped by CDP's topics, ready to copy into CDP's portal

SASB Standards

Industry-based metrics · maintained by the ISSB

The SASB Standards set industry-specific sustainability metrics — 77 industries — and are now maintained by the ISSB, which uses them for industry-based disclosure under IFRS S1 and S2.

Source: IFRS Foundation, ISSB updates (2026). Checked October 2026.

In ESGTrack

SASB metrics in the crosswalk for construction materials (cement), iron and steel producers, electric utilities, chemicals, software and it services
Industry codes such as EM-CM, EM-IS, IF-EU, RT-CH, TC-SI

One figure, many frameworks — and where the mapping stops

These rows are read from ESGTrack's crosswalk. Each says how closely the framework's requirement matches the BRSR Core figure: equivalent, the same measure converted to another unit, partly covers, or related but not the same measure.

BRSR Core 1.1 · Scope 1 GHG emissions (tCO2e)
Framework	Reference	What it asks for	Relationship	Note
GRI Standards (2021)	`305-1`	Direct (Scope 1) GHG emissions	Equivalent
ISSB — IFRS S2	`IFRS S2 29(a)(i)(1)`	Gross Scope 1 GHG emissions	Equivalent
ESRS (CSRD)	`E1-6 §44(a)`	Gross Scope 1 GHG emissions	Equivalent
CDP climate questionnaire (2024)	`7.6`	Gross global Scope 1 emissions	Equivalent
SASB Standards	`EM-CM-110a.1`	Gross global Scope 1 emissions	Equivalent	Construction materials (cement)
SASB Standards	`EM-IS-110a.1`	Gross global Scope 1 emissions	Equivalent	Iron and steel producers
SASB Standards	`IF-EU-110a.1`	Gross global Scope 1 emissions	Equivalent	Electric utilities
SASB Standards	`RT-CH-110a.1`	Gross global Scope 1 emissions	Equivalent	Chemicals

BRSR Core 3.1 · Total energy consumed (GJ)
Framework	Reference	What it asks for	Relationship	Note
GRI Standards (2021)	`302-1`	Energy consumption within the organization	Equivalent
ESRS (CSRD)	`E1-5 §37`	Total energy consumption	Same measure, converted	BRSR gigajoules ÷ 3.6.
SASB Standards	`EM-CM-130a.1`	Total energy consumed	Equivalent	Construction materials (cement)
SASB Standards	`EM-IS-130a.1`	Total energy consumed	Equivalent	Iron and steel producers
SASB Standards	`RT-CH-130a.1`	Total energy consumed	Equivalent	Chemicals
SASB Standards	`TC-SI-130a.1`	Total energy consumed	Equivalent	Software and IT services

BRSR Core 2.1 · Total water consumption (KL)
Framework	Reference	What it asks for	Relationship	Note
GRI Standards (2021)	`303-5`	Water consumption	Same measure, converted	BRSR kilolitres ÷ 1,000.
ESRS (CSRD)	`E3-4 §28(a)`	Total water consumption	Same measure, converted	BRSR kilolitres ÷ 1,000.
SASB Standards	`EM-CM-140a.1`	Fresh water withdrawn and consumed	Partly covers	Construction materials (cement)
SASB Standards	`EM-IS-140a.1`	Fresh water withdrawn and consumed	Partly covers	Iron and steel producers
SASB Standards	`IF-EU-140a.1`	Water withdrawn and consumed	Partly covers	Electric utilities
SASB Standards	`RT-CH-140a.1`	Water withdrawn and consumed	Partly covers	Chemicals
SASB Standards	`TC-SI-130a.2`	Water withdrawn and consumed	Partly covers	Software and IT services

BRSR Core 5.3 · LTIFR (Injuries per 1M person-hours)
Framework	Reference	What it asks for	Relationship	Note
GRI Standards (2021)	`403-9`	Work-related injuries — rates	Related — not the same measure	BRSR’s LTIFR counts lost-time injuries; GRI asks recordable injuries.
ESRS (CSRD)	`S1-14 §88(c)`	Rate of recordable work-related accidents	Related — not the same measure	LTIFR counts lost-time injuries only.

The limits of a mapping. A mapping shows where the same figure answers several requirements; it does not make a report compliant with any framework. Boundaries, definitions and the edition of each standard still apply — the crosswalk is a maintained starting point, to be checked against the edition of each standard you report to.

Questions about frameworks

Are BRSR, GRI, ISSB and ESRS interchangeable?

No. They share many measures — Scope 1 emissions mean the same thing in each — but they differ in purpose (impact on people and the planet for GRI; effects on the company's prospects for the ISSB; both for ESRS), in scope and in definitions. A mapping shows where one figure answers several requirements; it does not make a report compliant with a framework.

Does ESGTrack support the revised ESRS?

ESGTrack's CSRD workspace is built on the ESRS adopted in 2023, which companies may still use for financial year 2026. The revised ESRS published in September 2026 apply to financial years beginning on or after 1 January 2027; ESGTrack shows the change as a regulatory update on the affected screens.

Is India adopting the ISSB standards?

As of October 2026, India was not among the jurisdictions the IFRS Foundation lists as adopting or using ISSB standards; listed companies in India report under SEBI's BRSR. Companies with international investors or parents may still report against IFRS S1 and S2 voluntarily, and ESGTrack prepares those disclosures from the same data.

Report to several frameworks from one dataset

Bring your current framework list to a demo, and see which figures answer more than one of them.

Request a demo See the solutions