Task 1: Identify Internal and External ESG Data Sources
A. Internal ESG Data Sources
ESG Pillar Department / System Example Metrics Captured
Environmen Energy Mgmt. System (EMS), Scope 1 & 2 emissions, water
tal Utility Logs use, fuel consumption, effluent
discharge
Social HRMS (SAP), CSR Tracker, Workforce diversity, attrition,
Safety Logs training hours, H&S incidents
Governance Company Secretary Office, Board composition, anti-bribery
Ethics Helpline, Legal disclosures, whistleblower cases
Compliance Register
Note: Data is collected at plant-level and site-level, then consolidated through
regional ESG coordinators.
B. External ESG Data Sources
Source / Purpose
Platform
CDP, SBTi Benchmarking emissions performance, science-
based targets
MSCI, ESG risk scoring and investor benchmarking
Sustainalytics
SEBI BRSR Regulatory ESG reporting (India)
Portal
EU CSRD Disclosure alignment in EU operations
Platforms
NGOs / Media Reputation and social license to operate monitoring
Scans
Supplier ESG data from vendor self-assessments and
Disclosures compliance tools
Task 2: Diagnose ESG Data Challenges
Key Challenges Identified
Challenge Description Impact
Area
Scope 3 Data Limited data on purchased goods, Incomplete GHG inventory
Gaps product use, transportation, and CDP disclosures
downstream logistics
System Excel-based systems in Indian Data standardization
Fragmentatio sites vs. automated dashboards in issues, reconciliation
n European operations delays
Supplier Data Tier 2/3 vendors unable to report Weak value chain
Weakness ESG KPIs or GHG emissions transparency, BRSR Core
non-compliance
Assurance Only select business units Reduces investor
Gaps undergo AA1000AS or ISAE 3000 confidence, hinders CSRD
assurance alignment
Framework Need to comply with BRSR, GRI, High reporting workload,
Overlap TCFD, CDP, CSRD simultaneously duplication, inconsistent
data
Task 3: Recommend a 3-Part ESG Data Strategy
A. ESG Data Governance Framework
Action Details
Establish ESG Data Cross-functional body (Sustainability, EHS, HR,
Council Legal, CSR, IT)
Appoint ESG Data Owners Each metric assigned to a department head (e.g.,
HR → DEI; EHS → S1/S2)
Build ESG Data Register One-stop register: metric, source, frequency, owner,
assurance status
Monthly ESG Performance Region-wise dashboard check-ins, issue escalation
Reviews mechanism
Integrate Materiality into Prioritize metrics based on GRI/SASB sectoral
Ownership materiality mapping
B. Digitization & System Integration
Digital Tool / Feature Purpose
ESG Management Software Centralized ESG data collection, framework
mapping
Real-Time IoT for Utilities Live tracking of energy, water, and emissions
Supplier ESG Portal Vendors upload ESG scorecards (GRI 308, 414),
scope 3 disclosures
API Integration with HRMS, Seamless flow of financial + ESG data (GRI 201,
SAP, ERP 205, 401, etc.)
AI for Gap Detection Flagging missing or inconsistent data across sites
Multi-region Access Control Custom access levels for India, EU, UK sites
C. Assurance & Regulatory Readiness Plan
Area Action Plan
BRSR Core Ensure compliance for SEBI-mandated 49 KPIs,
introduce metric-level audit trail
EU CSRD (Double Conduct internal double materiality assessment for EU
Materiality) operations
AA1000AS/ISAE 3000 Implement group-wide third-party assurance protocols
from FY26
Training and SOPs Train staff at site-level on GHG protocol, ESG reporting
frameworks
Audit Maintain metric-wise documentation for use by internal
Documentation and external auditors
Expected Outcomes
KPI Pre- Post-Implementation Target
Implementation
Scope 3 Emission ~45% >85%
Coverage
ESG Metrics with ~60% 100% (BRSR Core + CDP + CSRD
Assurance ready)
Supplier ESG Coverage 30–40% (Tier 1 70–80% (including Tier 2/3)
only)
CDP / MSCI Scores B / BBB A- / A or above
Time to Generate ESG 2–3 months <1 month via automated
Reports workflows
