EY Sustainable Value Chain Assessment

Purpose-driven approach for long-term sustainable supply and value chain.

The EY Sustainable Value Chain Assessment will help you tackle BRSR reporting requirements for your value chain. 

 

Click here to take the assessment

Vision

In July 2023, the Securities and Exchange Board of India (SEBI) introduced additional Environmental, Social, and Governance (ESG) metrics that must be disclosed as part of the 'BRSR Core' framework for specific listed companies in India. The Business Responsibility and Sustainability Report (BRSR) format, which replaced the earlier Business Responsibility Report (BRR), was initially introduced in May 2021. SEBI has outlined a specific timeframe for obligatory adherence to the BRSR Core. By the fiscal year 2023, all the leading 1000 publicly listed companies in India based on market capitalization are required to submit their respective BRSR Reports.

Under annual reports, publicly listed companies have a responsibility to disclose information related to Environmental, Social, and Governance (ESG) aspects concerning their value chain. These disclosures should align with the guidelines outlined in the BRSR Core framework. The scope of the value chain should encompass the primary partners situated both upstream and downstream of the listed company, collectively accounting for 75 percent of its sales or purchases in terms of value.

In their reporting, these listed companies are required to present the Key Performance Indicators (KPIs)   specified in the BRSR Core. These KPIs should be relevant to their partners within the value chain and should be linked to the company's business interactions with these partners.

EY teams support you to help establish your roadmap for ESG reporting through the following offerings: 

  • Business model strategy and value chain

    Review of the strategy and business model to assess adherence in the transition towards a sustainable economy as per the Paris Climate Agreement. Plan and help implement policies and due diligence processes for the value chain.

  • ESG material topics

    EY teams can help identify ESGmaterial topics based on stakeholder dialogue in accordance with the double materiality concept.

  • ESG risk management

    Perform an ESG risk and opportunities assessment, including risk appetite. Help integrate ESG risks to a company’s existing risk management process.

  • Decarbonization

    Help develop a net zero strategy and carbon-reduction targets by leveraging climate scenario modeling tools. 

    Help establish impact measurement capabilities to quantify carbon footprint, transform supply chain and decarbonize products.

  • Governance

    Help identify roles and responsibilities of the governance bodies  regarding sustainability matters and risk management.

  • Metrics and targets

    Help develop policies, targets action plans and resources for ESG material topics.

  • Reporting

    Help integrate ESG KPIs into a monitoring framework, including design methodology, definitions, and data collection processes. Support the drafting of the ESG Integrated report.

  • Assurance readiness

    Assess the assurance readiness of data process flows and internal control activities to ensure that your ESG information is assurance-ready.

  • Digital enablers

    Help organizations realize a wide range of benefits, including cost savings, improved efficiency, reduced environmental impact, and enhanced reputation. Integrating these tools and technologies into sustainability strategies can help organizations thrive. EY ESG Compass - Convergence of sustainability, data & digital to transform sustainability journey.

How EY can help

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EY ESG Compass is a comprehensive digital ecosystem that seeks to help organizations evaluate their ESG maturity levels and adapt a sector-specific strategy, using the power of analytics.

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ESG and sustainability

Integrate ESG and sustainability into business strategy, and improve and communicate performance to stakeholders with help from EY teams.

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Climate and decarbonization

The EY climate and decarbonization services help businesses respond to the physical and transition risks associated with climate change, as well as advise on how to operate in new markets and regulatory environments related to carbon and renewable energy.

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