Framework mapping explorer

One figure can answer several frameworks — if you know where the definitions match and where they do not. Pick a figure to see every place it is asked for, with how closely each requirement matches.

23 figures mapped to 5 frameworks
Read from the product's own crosswalk
Every row says how close the match is

68 mappings for 23 figures

Scope 1 emissions · tCO₂e · BRSR Core 1 · GHG footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`305-1`	Direct (Scope 1) GHG emissions (tCO2e)	Equivalent
ISSB — IFRS S2	`IFRS S2 29(a)(i)(1)`	Gross Scope 1 GHG emissions (tCO2e)	Equivalent
ESRS (CSRD)	`E1-6 §44(a)`	Gross Scope 1 GHG emissions (tCO2e)	Equivalent
CDP climate questionnaire (2024)	`7.6`	Gross global Scope 1 emissions (tCO2e)	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

Scope 2 emissions (location-based) · tCO₂e · BRSR Core 1 · GHG footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`305-2`	Energy indirect (Scope 2) GHG emissions (tCO2e)	Equivalent	Location-based; GRI also asks market-based where available.
ISSB — IFRS S2	`IFRS S2 29(a)(i)(2)`	Gross Scope 2 GHG emissions (location-based) (tCO2e)	Equivalent
ESRS (CSRD)	`E1-6 §44(b)`	Gross Scope 2 GHG emissions (tCO2e)	Equivalent	Location-based; ESRS also asks market-based.
CDP climate questionnaire (2024)	`7.7`	Gross global Scope 2 emissions (location-based) (tCO2e)	Equivalent	CDP also asks market-based.

GHG intensity: Scope 1 and 2 per rupee of turnover adjusted for PPP · tCO₂e per ₹ (PPP) · BRSR Core 1 · GHG footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`305-4`	GHG emissions intensity (tCO2e per ₹ (PPP))	Partly covers	BRSR uses PPP-adjusted revenue; GRI lets you choose the denominator.

Scope 2 emissions (market-based) · tCO₂e · GHG inventory (beyond BRSR Core)
Framework	Reference	What it asks for	Match	Note
ISSB — IFRS S2	`IFRS S2 29(a)(v)`	Scope 2 market-based, where disclosed (tCO2e)	Equivalent	From the GHG inventory.
CDP climate questionnaire (2024)	`7.7`	Gross global Scope 2 emissions (market-based) (tCO2e)	Equivalent	From the GHG inventory.

Scope 3 emissions, total · tCO₂e · GHG inventory (beyond BRSR Core) · BRSR asks for Scope 3 as a leadership indicator.
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`305-3`	Other indirect (Scope 3) GHG emissions (tCO2e)	Equivalent	From the GHG inventory.
ESRS (CSRD)	`E1-6 §44(c)`	Gross Scope 3 GHG emissions (tCO2e)	Equivalent	From the GHG inventory.
CDP climate questionnaire (2024)	`7.8`	Scope 3 emissions (tCO2e)	Partly covers	CDP asks each relevant category with its method.

Scope 3 emissions by category (1 to 15) · tCO₂e · GHG inventory (beyond BRSR Core)
Framework	Reference	What it asks for	Match	Note
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 1`	Scope 3, category 1: Purchased goods and services (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 2`	Scope 3, category 2: Capital goods (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 3`	Scope 3, category 3: Fuel- and energy-related activities (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 4`	Scope 3, category 4: Upstream transportation and distribution (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 5`	Scope 3, category 5: Waste generated in operations (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 6`	Scope 3, category 6: Business travel (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 7`	Scope 3, category 7: Employee commuting (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 8`	Scope 3, category 8: Upstream leased assets (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 9`	Scope 3, category 9: Downstream transportation and distribution (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 10`	Scope 3, category 10: Processing of sold products (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 11`	Scope 3, category 11: Use of sold products (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 12`	Scope 3, category 12: End-of-life treatment of sold products (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 13`	Scope 3, category 13: Downstream leased assets (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 14`	Scope 3, category 14: Franchises (tCO2e)	Equivalent	From the GHG inventory.
ISSB — IFRS S2	`IFRS S2 29(a)(vi) — category 15`	Scope 3, category 15: Investments (tCO2e)	Equivalent	From the GHG inventory.

Total water consumption · kilolitres · BRSR Core 2 · Water footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`303-5`	Water consumption (megalitres)	Same measure, converted	BRSR kilolitres ÷ 1,000.
ESRS (CSRD)	`E3-4 §28(a)`	Total water consumption (megalitres)	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

Water discharge · kilolitres · BRSR Core 2 · Water footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`303-4`	Water discharge (megalitres)	Same measure, converted	BRSR kilolitres ÷ 1,000.

Total energy consumed · GJ · BRSR Core 3 · Energy footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`302-1`	Energy consumption within the organization	Equivalent
ESRS (CSRD)	`E1-5 §37`	Total energy consumption (MWh)	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

Share of energy consumed from renewable sources · % · BRSR Core 3 · Energy footprint
Framework	Reference	What it asks for	Match	Note
ESRS (CSRD)	`E1-5`	Share of renewable sources in energy consumption	Equivalent

Energy intensity per rupee of turnover adjusted for PPP · GJ per ₹ (PPP) · BRSR Core 3 · Energy footprint
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`302-3`	Energy intensity	Partly covers	Denominator differs as for 305-4.

Other hazardous waste generated · tonnes · BRSR Core 4 · Waste
Framework	Reference	What it asks for	Match	Note
SASB Standards	`RT-CH-150a.1`	Hazardous waste generated	Partly covers	Chemicals

Total waste generated · tonnes · BRSR Core 4 · Waste
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`306-3`	Waste generated (metric tons)	Equivalent
ESRS (CSRD)	`E5-5 §37(a)`	Total waste generated	Equivalent
SASB Standards	`EM-CM-150a.1`	Amount of waste generated	Equivalent	Construction materials (cement)
SASB Standards	`EM-IS-150a.1`	Amount of waste generated	Equivalent	Iron and steel producers

Waste recovered by recycling, re-use or other recovery · tonnes · BRSR Core 4 · Waste
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`306-4`	Waste diverted from disposal (metric tons)	Equivalent

Waste recovered as a share of waste generated · % · BRSR Core 4 · Waste · Worked out in ESGTrack from the two BRSR Core figures.
Framework	Reference	What it asks for	Match	Note
ESRS (CSRD)	`E5-5 §37(b)`	Waste diverted from disposal	Partly covers	BRSR’s recovery share is close to, but not defined as, diversion from disposal.

Waste disposed of by incineration, landfill or other means · tonnes · BRSR Core 4 · Waste
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`306-5`	Waste directed to disposal (metric tons)	Equivalent

Lost-time injury frequency rate (LTIFR) · per million person-hours · BRSR Core 5 · Wellbeing and safety
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`403-9`	Work-related injuries — rates (per million hours)	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 (per million hours)	Related — not the same measure	LTIFR counts lost-time injuries only.

Fatalities · number · BRSR Core 5 · Wellbeing and safety
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`403-9`	Work-related injuries — fatalities (count)	Partly covers	GRI 403-9 also asks high-consequence and recordable injuries.
ESRS (CSRD)	`S1-14 §88(b)`	Fatalities in own workforce (count)	Equivalent	BRSR covers employees and workers.

Gross wages paid to women, as a share of total wages · % · BRSR Core 6 · Gender diversity
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`405-2`	Ratio of basic salary and remuneration of women to men (% of wages)	Related — not the same measure	BRSR reports women’s share of gross wages, not a ratio.
ESRS (CSRD)	`S1-16 §97(a)`	Gender pay gap	Related — not the same measure	BRSR reports women’s share of gross wages, not a pay gap.

Women in the workforce (employees and workers) · % · BRSR Core 6 · Gender diversity · A supplementary figure in ESGTrack, not a BRSR Core indicator.
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`405-1`	Diversity of governance bodies and employees (% women)	Partly covers
SASB Standards	`TC-SI-330a.3`	Gender representation	Partly covers	Software and IT services

Input material sourced from MSMEs and small producers, and from within India · % of purchases · BRSR Core 7 · Inclusive development
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`204-1`	Proportion of spending on local suppliers (%)	Related — not the same measure	BRSR counts MSME and Indian sourcing.

Customer data breaches, as a share of all data breaches and cyber-security events · % · BRSR Core 8 · Customers and suppliers
Framework	Reference	What it asks for	Match	Note
GRI Standards (2021)	`418-1`	Substantiated complaints about breaches of customer privacy	Related — not the same measure

Days of accounts payable · days · BRSR Core 8 · Customers and suppliers
Framework	Reference	What it asks for	Match	Note
ESRS (CSRD)	`G1-6 §33(a)`	Average time to pay an invoice	Partly covers	BRSR’s accounts-payable days is a close proxy.

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.

How to use the mapping

Start from the figures you already produce for BRSR Core — they are assessed or assured, so they are the strongest numbers you have. For each, the table shows where GRI, the ISSB, ESRS, CDP and SASB ask for the same thing. Where the match is equivalent or converted, one approved figure can fill several disclosures. Where it is partial or related, read the note: the other framework needs a different boundary, a different denominator or a different measure altogether.

The comparison of the frameworks themselves — purpose, materiality, who they are for — is in GRI, ISSB, ESRS and BRSR compared; the frameworks ESGTrack prepares are on the frameworks page.

What this tool does not do

It maps figures, not narrative disclosures: policies, governance, strategy and risk sections are outside it.
It covers the editions listed in the questions below; new editions (GRI 102 and 103, the revised ESRS from 2027) are added as the crosswalk is updated.
It does not fill anything in. In ESGTrack, equivalent and converted figures can be filled into the ISSB and ESRS disclosures from the approved BRSR Core value, without overwriting anything your team changed.

Questions about the mapping

What does "equivalent" mean here?

That the framework asks for the same measure, in the same unit, so one approved figure answers both. "Same measure, converted" means the unit differs (BRSR energy in GJ, ESRS in MWh; BRSR water in kilolitres, GRI in megalitres). "Partly covers" means the framework asks for more or defines it a little differently, and "related" means it is a different measure that is often confused with this one — LTIFR and GRI's recordable injury rate, for example.

Does a mapping make my report compliant?

No. It shows where one figure answers several requirements; boundaries, definitions, the edition of each standard and each framework's other requirements still apply. Treat it as a maintained starting point and check it against the edition you report to.

Which editions are mapped?

GRI Standards 2021 (GRI 302 and 305 for energy and emissions; GRI 102 and 103 apply to reports published from 2027 and are not yet in the crosswalk), IFRS S2 as issued with its 2025 amendments, the ESRS adopted in 2023, CDP's 2024 corporate questionnaire and the SASB Standards for five industries. The crosswalk is updated as editions change.

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In ESGTrack the crosswalk fills ISSB and ESRS disclosures from approved BRSR Core figures and points out where the frameworks disagree.

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