Advisory Service

Sustainability Strategy & Roadmap

Move beyond the BRSR checkbox. We help India’s listed companies build credible, board-approved sustainability strategies with measurable targets, clear timelines, and stakeholder-validated priorities — aligned with NGRBC, GRI, ISSB, India’s NDC commitments, and the UN Sustainable Development Goals.

Net Zero
India 2070 Target
9
NGRBC Principles
17
UN SDGs
3–5 yr
Strategy Horizon
Why It Matters

Why Indian Companies Need a Sustainability Strategy

BRSR compliance gets your report filed. A sustainability strategy drives long-term value. The difference between the two determines whether ESG is a cost centre or a competitive advantage.

Regulatory Trajectory

India’s ESG regulatory landscape is accelerating: BRSR Core assurance expanding to top 1,000 companies, SEBI’s ESG Advisory Committee recommendations on greenwashing and ESG ratings, RBI climate risk guidelines for banks, and India’s 2070 net-zero commitment driving sectoral decarbonisation mandates. Companies without a strategy will be perpetually reactive.

Investor & Capital Markets

Institutional investors (domestic and FII) increasingly use ESG performance as a screening and weighting factor. ESG ratings from CRISIL, MSCI, Sustainalytics, and CDP directly influence portfolio allocation. Companies with clear sustainability strategies attract ESG-linked capital — green bonds, sustainability-linked loans (SLLs), and transition finance at preferential terms.

Operational & Commercial Value

Resource efficiency targets (energy, water, waste) reduce operating costs. Supply chain ESG programmes reduce disruption risk. Strong social performance improves talent attraction and retention. Climate risk preparedness protects asset value. Sustainability leadership opens new market opportunities — especially for Indian exporters facing EU CBAM and CSRD requirements.

India Context

India’s Sustainability Landscape

A sustainability strategy for an Indian company must be grounded in India’s specific regulatory, climatic, and socio-economic context.

India’s Climate Commitments

  • Net Zero by 2070 — PM’s COP26 commitment (Glasgow, Nov 2021)
  • 500 GW non-fossil capacity by 2030 — Updated NDC target
  • 45% carbon intensity reduction by 2030 — From 2005 baseline (GDP basis)
  • 50% energy from renewables by 2030 — Installed capacity target
  • 1 billion tonnes CO2 reduction by 2030 — Absolute emission reduction from BAU

Key Regulatory Drivers

  • SEBI BRSR — Mandatory ESG disclosure for all listed entities
  • CCTS (Carbon Credit Trading Scheme) — India’s domestic carbon market under Energy Conservation Act
  • PAT Scheme — Perform, Achieve and Trade for designated energy consumers
  • EPR — Extended Producer Responsibility for plastics, e-waste, batteries, tyres
  • RBI Climate Risk — Climate risk and sustainable finance framework for banks and NBFCs
Our Approach

Sustainability Strategy Development Process

A structured six-phase process that takes your company from current state assessment to a board-approved, implementation-ready sustainability roadmap.

1

ESG Maturity Assessment

Comprehensive diagnostic of your current sustainability performance across environmental, social, and governance dimensions. We review existing policies, data systems, BRSR filings, ESG ratings, and peer benchmarks to establish your baseline. The assessment covers all 9 NGRBC principles and identifies strengths, gaps, and improvement opportunities.

Deliverable: ESG Maturity Scorecard with principle-wise ratings, peer comparison, and gap severity ranking.

2

Materiality & Stakeholder Engagement

Identify the ESG topics that are material to your business and stakeholders through structured engagement — investor surveys, employee consultations, community feedback, customer expectations, and regulatory horizon scanning. We apply double materiality (impact materiality + financial materiality) for companies with EU exposure.

Deliverable: Materiality matrix, stakeholder engagement report, and prioritised material topics. Learn about our materiality approach →

3

Vision, Ambition & Target Setting

Define your sustainability vision and set measurable targets across material topics. Targets are informed by science (SBTi for climate), regulation (BRSR, EPR, PAT), sector benchmarks, and stakeholder expectations. We help distinguish between aspirational goals (net zero) and near-term operational targets (energy intensity reduction, water recycling rate, gender diversity).

Deliverable: Target framework with baseline year, target year, milestones, and measurement methodology for each material topic.

4

Roadmap & Implementation Plan

Translate targets into a time-bound, resourced implementation plan. Initiatives are prioritised by impact, feasibility, and cost. The roadmap covers 3–5 years with annual milestones, departmental responsibilities, capital and operating budget requirements, and quick wins for early momentum.

Deliverable: 3–5 year sustainability roadmap with initiative cards, Gantt timeline, resource plan, and investment case.

5

ESG Governance Framework

Design the governance architecture to drive accountability. This includes board-level ESG committee terms of reference, management-level sustainability steering committee, KPI ownership (RACI), reporting cadence, and integration with existing risk management and internal audit processes.

Deliverable: ESG governance charter, committee ToR, reporting framework, and board presentation pack. Learn about ESG governance →

6

Framework Alignment & Communication

Map the strategy to applicable reporting frameworks — BRSR, GRI 2021, ISSB/IFRS S1-S2, UN SDGs, and sector-specific standards (SASB). Prepare investor-ready sustainability communications including annual report ESG narrative, website content, and ESG rating agency questionnaire inputs.

Deliverable: Framework mapping matrix, SDG alignment report, and investor communication materials.

Strategy Themes

Core Sustainability Strategy Themes for Indian Companies

Based on India’s regulatory environment, climate commitments, and sector dynamics, these are the strategic themes most Indian listed companies should address.

Decarbonisation & Energy Transition

GHG reduction roadmap, renewable energy procurement, energy efficiency, Scope 3 mapping, SBTi alignment, and India’s Carbon Credit Trading Scheme (CCTS) readiness. Critical for PAT-designated consumers, energy-intensive sectors, and EU-exposed exporters (CBAM).

Water Stewardship

Water risk assessment, efficiency targets, ZLD implementation, rainwater harvesting, and watershed restoration. India faces severe water stress — NITI Aayog projects 21 cities running out of groundwater. Water is a material risk for manufacturing, power, agriculture, and real estate sectors.

Circular Economy & Waste

Waste minimisation, recycling targets, EPR compliance, hazardous waste management, and product lifecycle design. India’s EPR framework (plastic, e-waste, battery, tyre, oil) creates both compliance obligations and circular economy opportunities.

Social Performance

Workforce diversity and inclusion, occupational health and safety, living wages, skill development, community engagement, and human rights due diligence across the value chain. Critical for BRSR Principles 3, 5, and 8.

Supply Chain Sustainability

Supplier ESG assessment, Scope 3 emissions from purchased goods and services, responsible sourcing policies, supplier development programmes, and value chain disclosure for BRSR. Essential for EU-facing companies under CSRD and CSDDD.

ESG Governance & Transparency

Board ESG oversight, executive compensation linked to ESG KPIs, ethics and anti-corruption, stakeholder grievance mechanisms, and transparent reporting across multiple frameworks. Foundation for strong ESG ratings and investor confidence.

Digital Tools

RSustain Tools for Strategy Development

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Related Services

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Frequently Asked Questions

Sustainability Strategy FAQ

How long does it take to develop a sustainability strategy?

A typical sustainability strategy engagement takes 12–16 weeks from kick-off to board presentation. This includes 2–3 weeks for maturity assessment, 3–4 weeks for materiality and stakeholder engagement, 3–4 weeks for target setting and roadmap development, and 2–3 weeks for governance design and board preparation. The timeline depends on the complexity of your operations and the number of stakeholder groups to be engaged.

Is a sustainability strategy mandatory for listed companies in India?

There is no explicit SEBI mandate requiring a formal sustainability strategy document. However, BRSR Section B requires companies to disclose policies and governance mechanisms for each NGRBC principle, which implicitly requires strategic thinking. Additionally, ESG rating agencies evaluate strategy comprehensiveness, and investors increasingly expect a published sustainability strategy. Companies in the top 250 are practically expected to have one.

How does a sustainability strategy improve ESG ratings?

ESG rating agencies (CRISIL, MSCI, Sustainalytics, CDP) evaluate whether a company has a published sustainability strategy with measurable targets, governance oversight, and progress tracking. Companies with clear strategies consistently score higher on “management” and “strategy” pillars. Specific targets (e.g., SBTi-aligned emissions reduction, water efficiency improvements) demonstrate commitment beyond compliance and directly improve rating scores.

What is the difference between a sustainability strategy and a BRSR report?

BRSR is a backward-looking disclosure of past-year performance — what you achieved. A sustainability strategy is forward-looking — what you intend to achieve and how. BRSR tells stakeholders where you are; the strategy tells them where you are going. The two are complementary: the strategy sets targets, and the BRSR report tracks progress against those targets year-on-year.

Should our sustainability strategy include Science Based Targets (SBTi)?

If your company has material GHG emissions and operates in a sector covered by SBTi, setting science-based targets significantly enhances credibility. SBTi alignment is increasingly expected by institutional investors and ESG rating agencies. However, SBTi is voluntary, and not all Indian sectors have SBTi pathways. For companies not ready for SBTi, we recommend intensity-based emission reduction targets aligned with India’s NDC commitments as an intermediate step.

Build a Sustainability Strategy That Drives Value

Book a free consultation to discuss your sustainability ambitions and how we can help you build a credible, measurable roadmap that goes beyond compliance.

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