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ESG Advisory and Assurance Services

A business’s performance, which was traditionally  linked to pure-play financial and economic metrics, is now also taking full cognizance of the potential Environmental, Social and Economic (ESG) value erosion it can lead to.

Sustainability is no longer an option. From regulatory requirements to stakeholder and customer demands, it is becoming an emerging need for businesses to incorporate such practices and to make the right disclosures.

Emerging compliances in Sustainability:

  1. BRSR (Business Responsibility and Sustainability Report) - Compulsory reporting by top 1,000 listed companies in India (by market cap) from FY 22-23 onwards. It is a framework designed by the Securities and Exchange Board of India (SEBI) to encourage companies to integrate sustainable and responsible business practices into their operations. The BRSR reporting forms part of the company's annual reports.

  2. BRSR Core Reporting and Assurance - Compulsory for top 250 listed companies in India (by market cap) from FY 24-25 onwards, with assurance beginning from the following year. It is a sub-set of the BRSR (Business Responsibility and Sustainability Report), comprising nine Key Performance Indicators (KPIs) such as job creation in small towns, openness of business, gross wages paid to women and other ESG factors that need to be assured. Moreover, assurance in relation to ESG compliance of the organization's top upstream and downstream value chain, i.e. key vendors, distributors, partners etc. will also be required.

  3. European Union's CBAM (Carbon Border Adjustment Mechanism) or Carbon tax on imports from 1st Oct'23 onwards - Under this, goods imported into the EU will be subject to CBAM, where a fee is imposed based on the carbon footprint associated with the production of the Supplier. CBAM will initially apply only to imports of certain goods and selected precursors whose production is carbon-intensive and at most significant risk of carbon leakage like cement, iron and steel, aluminium, fertilizers, electricity and hydrogen.

Our Solutions on Sustainability:

With the help of our cross functional team, comprising of Engineers, Chartered Accountants, Company Secretaries and Legal professionals, CKA offers the following solutions on Sustainability:

Baseline Assessment

  • Data Template

  • SWOT Analysis with respect to ESG Framework

Stakeholder Engagement

  • Training on ESG Orientation and detail awareness for leadership and senior to frontline managers.

  • Energy Audit and Greenhouse Gas Accounting - Net zero journey aligned with Organization's vision.

  • Carbon Credit/Offset Facilitation

  • Designing short term and long term ESG goals

  • Integration of Management systems like ISO 14000, 45000, 50000 and SA8000, SEDEX

  • STEM CSR Projects

  • Sectoral peer review

  • Support in developing, selecting, and prioritizing KPIs, and designing data measurement, collection, review, and validation procedures ensuring adherence to regulatory requirements.

Assurance Services

  • Third-party assurance services under ISAE 3000/AA1000s frameworks (for sustainability KPIs, value chain KPIs, disclosures, and stand-alone reports)

  • Third-party assurance services against sustainability reporting standards (such as GRI-Global Reporting Initiative) and industry specific frameworks (such as PRB – Principles of Responsible Banking)

Implementing/Monitoring ESG Strategy

  • Resource (Energy, Water) optimization and enhanced utilization

  • Clean energy transition for climate resilience

  • Waste management and circular economy

  • Life cycle assessment for Resource and Operation Optimization

  • Supply Chain Optimization

  • Health & Safety Programs

  • Training for internal capacity building

  • CDM assessment internal and through DOE in case of applicable projects

Drafting Disclosures

  • Digital Dashboard for data visualization

  • SEBI mandated BRSR

  • Carbon Disclosure Project (CDP)

  • Ecovadis

  • Investor ready ESG Report

  • Internationally Approved Data Assurance

Contact Us

 Kolkata, New Alipore Branch 

Address: 584A, Block-N, New Alipore, Kolkata, India - 700053
Telephone:  (033) 4602 1619

Timing: Monday - Saturday | 10:00 - 18:30

 Mumbai Branch 

Address: Ville Parle, Mumbai, Maharashtra, India
Mobile: +91 9830347380


 Bangalore Branch 

Address: CMH Road, Indiranagar, Bangalore, Karnataka, India
Mobile: +91 9830547380


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