A ten-question diagnostic across the three major sustainability disclosure regimes — India's BRSR Core, EU's CSRD/ESRS, and IFRS S1/S2. Designed for sustainability leads, finance leadership, and audit committee members at entities subject to any combination of these regimes.
0 of 10 questions answered
Regime applicability
1.Which disclosure regime(s) apply or will apply to your organisation?
2.Has the reporting scope (entities, geographies, value chain coverage) been formally determined?
Materiality & content
3.How substantive is your materiality assessment process?
4.If subject to CSRD: does your materiality assessment address both impact and financial materiality?
5.How developed is your climate-related disclosure capability?
6.How robust are your sustainability data collection and verification systems?
Implementation & assurance
7.Do you operate internal controls over sustainability reporting (ICSR) — the sustainability analogue of ICFR?
8.What level of external assurance do you obtain on sustainability disclosures?
9.How is sustainability reporting governed at board level?
10.Are sustainability and financial reporting cycles integrated?