{"id":7693,"date":"2026-09-17T14:06:44","date_gmt":"2026-09-17T08:36:44","guid":{"rendered":"https:\/\/www.akgvg.com\/blog\/?p=7693"},"modified":"2026-09-22T15:30:00","modified_gmt":"2026-09-22T10:00:00","slug":"from-esg-data-to-brsr-building-reliable-reporting","status":"publish","type":"post","link":"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/","title":{"rendered":"From ESG Data to BRSR: Building Reliable Reporting"},"content":{"rendered":"<p>ESG reporting should no longer be confined to the general reporting of sustainability initiatives. Increasingly, businesses require organized, verifiable and consistent information to meet regulatory requirements and the expectations of stakeholders. BRSR reporting is essentially about aggregating environmental, social and governance data across various functions and making it a meaningful reporting system for companies subject to the relevant requirements.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#Establish_clear_data_ownership_of_ESG_data\" >Establish clear data ownership of ESG data<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#Develop_standard_ways_to_collect_data\" >Develop standard ways to collect data<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#Create_Governance_over_Environmental_Social_and_Governance_ESG_Data\" >Create Governance over Environmental, Social and Governance (ESG) Data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#Maintain_a_Strong_Audit_Trail\" >Maintain a Strong Audit Trail<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#Embed_ESG_Reporting_into_functions\" >Embed ESG Reporting into functions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#Get_ready_for_Review_and_Assurance\" >Get ready for Review and Assurance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.akgvg.com\/blog\/from-esg-data-to-brsr-building-reliable-reporting\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Establish_clear_data_ownership_of_ESG_data\"><\/span><strong><b>Establish clear data ownership of ESG data<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The first challenge in <strong><a href=\"https:\/\/www.akgvg.com\/brsr-reporting\">BRSR reporting<\/a><\/strong> is to define the responsibility for gathering and verifying various types of ESG data. The data can be from finance, HR, procurement, operations, facilities, compliance departments and more.<\/p>\n<p>If there is no ownership, organizations can find themselves with differing figures, missing information or delays in reporting cycles. Assigning responsibility for every data point assists by helping to set accountability and by making it easier to resolve discrepancies prior to the disclosures being finalized.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Develop_standard_ways_to_collect_data\"><\/span><strong><b>Develop standard ways to collect data<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Some examples of ESG information include energy use, greenhouse gas emissions, water usage, employee metrics, workplace practices, supply-chain information, and governance indicators. These data points can be stored in various systems or spreadsheets, which can lead to inconsistencies and inaccuracies.<\/p>\n<p>The structured reporting process should specify:<\/p>\n<ul>\n<li>What information needs to be collected<\/li>\n<li>The data source for each data point<\/li>\n<li>How often the data is collected<\/li>\n<li>The department or person responsible<\/li>\n<li>The calculation methodology<\/li>\n<li>The supporting evidence that needs to be provided<\/li>\n<\/ul>\n<p>A common format frees them from having to rely on random data collection and provides a consistent reporting procedure.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Create_Governance_over_Environmental_Social_and_Governance_ESG_Data\"><\/span><strong><b>Create Governance over Environmental, Social and Governance (ESG) Data<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are normal review and control processes in place for financial reporting. Although ESG data may be an important part of corporate disclosures, it does not always receive the same level of scrutiny.<\/p>\n<p>Review controls can be incorporated into a business, including management approvals, reconciliations, documented calculations, exception checks and evidence retention. Such controls can detect odd movement and\/or error before information is put into final disclosure.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Maintain_a_Strong_Audit_Trail\"><\/span><strong><b>Maintain a Strong Audit Trail<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A final number isn&#8217;t enough to be considered reliable reporting. Organizations should be able to provide an explanation as to the origin of the number, how it was determined, and who has reviewed it.<\/p>\n<p>Source documents, calculation files, assumptions, approvals and correspondence establish an audit trail for ESG information. This is especially helpful when data is evaluated internally and\/or external assurance procedures are carried out.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Embed_ESG_Reporting_into_functions\"><\/span><strong><b>Embed ESG Reporting into functions<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The BRSR reporting should not be a standalone sustainability initiative. There are many disclosures that rely on information already produced as part of an existing business process.<\/p>\n<p>For instance, workforce information could be linked to HR systems, energy information to facility information, procurement information to vendors, and financial information to accounting information. Linking these sources together can boost consistency and minimize repetitive manual tasks.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Get_ready_for_Review_and_Assurance\"><\/span><strong><b>Get ready for Review and Assurance<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is important for businesses to get ahead of the curve when it comes to ESG information reporting as the expectations are evolving. A pre-disclosure review can help uncover gaps in documentation, inconsistent definitions and calculations, missing data, and unsupported calculations.<\/p>\n<p>Organizations should also review that their data collection and control processes are suitable on a regular basis to keep pace with their operation, reporting needs and internal systems.<\/p>\n<p>Establishing a More Reliable Reporting Framework will help enhance the reliability of the reporting process.<\/p>\n<p>Good BRSR reporting will be based on a good reporting process. Having clear ownership, standardized methodologies, documented controls, reliable source data, and a robust audit trail can all help to enhance reporting discipline.<\/p>\n<p>ESG information processed in a similar manner to other critical business information can be reported in a more consistent, transparent and robust way to meet future disclosure and assurance requirements.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><strong><b>FAQs<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong><b>Q: What ESG data is required for BRSR reporting?<\/b><\/strong><\/p>\n<p>It may include energy, emissions, water, workforce, supply-chain, workplace and corporate governance information.<\/p>\n<p><strong><b>Q: How can companies standardize ESG data collection?<\/b><\/strong><\/p>\n<p>They can define data sources, collection frequency, responsible teams, calculation methods and supporting evidence.<\/p>\n<p><strong><b>Q: Why should ESG reporting be integrated with business functions?<\/b><\/strong><\/p>\n<p>Integration connects ESG data with existing systems, improving consistency and reducing repetitive manual collection.<\/p>\n<blockquote><p><strong>Also Read:<\/strong> <a href=\"https:\/\/www.akgvg.com\/blog\/esg-assurance-readiness-how-software-supports-audit-trails\/\">ESG Assurance Readiness: How Software Supports Audit Trails<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>ESG reporting should no longer be confined to the general reporting of sustainability initiatives. Increasingly, businesses require organized, verifiable and consistent information to meet regulatory requirements and the expectations of stakeholders. BRSR reporting is essentially about aggregating environmental, social and governance data across various functions and making it a meaningful reporting system for companies subject&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3000],"tags":[],"class_list":["post-7693","post","type-post","status-publish","format-standard","hentry","category-brsr-reporting"],"_links":{"self":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/7693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/comments?post=7693"}],"version-history":[{"count":1,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/7693\/revisions"}],"predecessor-version":[{"id":7694,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/7693\/revisions\/7694"}],"wp:attachment":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/media?parent=7693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/categories?post=7693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/tags?post=7693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}