ESGTrack points each GRI topic disclosure to the approved BRSR answers that answer it — energy, emissions, water, waste, people and governance — shows what is not yet covered, and puts the index in front of your BRSR.
Illustrative screen with sample data.
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.
For a company that files a BRSR, much of what GRI's topic standards ask — energy, emissions, water, waste, safety, diversity — the BRSR already asks too, so the work is mapping approved answers rather than collecting figures twice.
Source: GRI, standards pages and the GRI 102 and 103 FAQs. Checked October 2026.
Each points to the BRSR answers that answer it. Only approved answers are used; an answer still waiting for review is shown as waiting.
| Standard | Disclosures |
|---|---|
| GRI 205: Anti-Corruption 2016 | 205-2 Communication and training about anti-corruption policies and procedures |
| GRI 302: Energy 2016 | 302-1 Energy consumption within the organization 302-3 Energy intensity |
| GRI 303: Water and Effluents 2018 | 303-3 Water withdrawal 303-4 Water discharge 303-5 Water consumption |
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions 305-2 Energy indirect (Scope 2) GHG emissions 305-3 Other indirect (Scope 3) GHG emissions 305-4 GHG emissions intensity |
| GRI 306: Waste 2020 | 306-3 Waste generated 306-4 Waste diverted from disposal 306-5 Waste directed to disposal |
| GRI 401: Employment 2016 | 401-2 Benefits provided to full-time employees not provided to temporary or part-time employees |
| GRI 403: Occupational Health and Safety 2018 | 403-9 Work-related injuries |
| GRI 404: Training and Education 2016 | 404-1 Average hours of training per year per employee |
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees 405-2 Ratio of basic salary and remuneration of women to men |
| GRI 406: Non-discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken |
ESGTrack's GRI work starts from the BRSR. There is no separate GRI questionnaire: GRI 2's general disclosures and GRI 3's material topics are not in the index, and GRI 102 and GRI 103 are not yet in the crosswalk. Whether a report is "in accordance with" or "with reference to" the GRI Standards is the reporter's statement to make.
If GRI is your main framework rather than a companion to the BRSR, say so when you ask for a demo, and we will show you exactly what the index covers for your topics.
It prepares a GRI content index from your approved answers — 19 GRI topic disclosures from 10 topic standards — and the BRSR with that index in front, made in the report builder. It does not have a separate GRI questionnaire: the index points to the BRSR answers that answer each GRI disclosure.
Topic disclosures on anti-corruption, energy, water and effluents, emissions, waste, employment, occupational health and safety, training, diversity and equal opportunity, and non-discrimination. A disclosure with no mapped answer is shown as not yet mapped rather than left out, and the index gives the share covered.
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. They are not yet in ESGTrack's crosswalk; the index uses GRI 302 and GRI 305.
No. The topics your finalised materiality assessment found material are shown beside the index as context; no GRI disclosure is hidden because of them.
Yes, where the measure is the same: the crosswalk shows, for each figure, whether GRI, ISSB, ESRS, SASB or CDP asks for the same measure, the same measure converted, or only part of it.
GRI reports a company's impacts on the economy, environment and people; the ISSB's IFRS S1 and S2 report sustainability risks and opportunities that affect the company's prospects, for investors; ESRS, under the EU's CSRD, require both views — double materiality. BRSR is India's mandatory report. They share many measures, such as Scope 1 emissions, but they are not interchangeable.
5 min read
BRSR — the Business Responsibility and Sustainability Report — is the ESG disclosure SEBI requires from India's top 1,000 listed companies, filed with the annual report in PDF and XBRL. It has three sections, follows the nine principles of India's National Guidelines on Responsible Business Conduct, and its core indicators must be independently assessed or assured, on a glide path that reaches the top 1,000 for FY 2026-27.
5 min read
A walkthrough of the index, the BRSR answers behind it and what your topics need.