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BRSR to GRI, TCFD, IFRS, TNFD & ESRS, one crosswalk
Pick the framework you report to and read the mapping from every BRSR disclosure to its GRI, TCFD, IFRS S1/S2, TNFD or ESRS (CSRD) counterpart. Cited, exportable, and free, so one round of BRSR data can feed your other reports.
- Every BRSR disclosure mapped to GRI, TCFD, IFRS, TNFD & ESRS (CSRD)
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Map BRSR to
Showing 77 of 77 BRSR disclosures that have at least one international framework counterpart. Pick a framework above to focus the list.
GRI 2-12
Role of the highest governance body in overseeing the management of impacts
TCFD: Governance
Board oversight of climate-related risks and opportunities (Gov-a)
IFRS S1 Para 26; IFRS S2 Para 5
TNFD: Governance
Board oversight of nature-related dependencies, impacts, risks and opportunities (TNFD Governance A)
ESRS 2
Role of the administrative, management and supervisory bodies in overseeing sustainability matters (ESRS 2 GOV-1)
Section A / Principle 1 Essential
BRSR asks whether the highest authority has responsibility for ESG; TCFD/IFRS S2 narrow the lens to climate; GRI covers all sustainability impacts
GRI 2-9; GRI 2-13
Governance structure; Delegation of responsibility for managing impacts
TCFD: Governance
Management's role in assessing and managing climate-related risks (Gov-b)
IFRS S1 Para 26(a); IFRS S2 Para 6(a)
TNFD: Governance
Management's role in assessing and managing nature-related issues (TNFD Governance B)
ESRS 2
Information provided to and sustainability matters addressed by the governance bodies (ESRS 2 GOV-2)
Section A / Principle 1 Essential
BRSR requires naming the committee/director; IFRS S2 expects disclosure of whether dedicated climate competence exists on the board
GRI 2-27
Compliance with laws and regulations
TCFD: Risk Management
Processes for identifying and assessing climate-related risks (RM-a), regulatory risk subcategory
IFRS S1 Para 36-37
No counterpart in TNFD.
No counterpart in ESRS.
Principle 1 Essential
BRSR asks for monetary value and case count; GRI 2-27 asks for instances of non-compliance; IFRS S1 captures regulation as a risk vector
GRI 205-1; GRI 205-2
Operations assessed for corruption risk; Communication and training on anti-corruption
No counterpart in TCFD.
IFRS S1 Para 28 (general risk/opportunity disclosure)
No counterpart in TNFD.
ESRS G1
Business conduct policies and prevention and detection of corruption and bribery (ESRS G1-1, G1-3)
Principle 1 Essential
Pure governance topic; BRSR asks for policy existence + percentage of workforce trained; GRI 205 is the closest international equivalent
GRI 2-15
Conflicts of interest
TCFD: Governance
Indirectly relevant to Gov-a (board independence in climate oversight)
IFRS S1 Para 26 (general governance)
No counterpart in TNFD.
ESRS G1
Business conduct policies and corporate culture, including conflicts of interest (ESRS G1-1)
Principle 1 Essential
BRSR format mandates disclosure of RPT percentage; GRI asks for process to prevent/mitigate conflicts
GRI 2-24; GRI 205-2
Embedding policy commitments; Communication and training on anti-corruption
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS G1
Training on the prevention and detection of corruption and bribery (ESRS G1-3)
Principle 1 Essential
BRSR requires count of board members / KMPs / employees covered; GRI 205-2 asks for percentage by region and employee category
GRI 2-25; GRI 2-26
Processes to remediate negative impacts; Mechanisms for seeking advice and raising concerns
No counterpart in TCFD.
IFRS S1 Para 36 (risk identification process, broadly)
No counterpart in TNFD.
ESRS 2
Interests and views of stakeholders, and channels to raise concerns (ESRS 2 SBM-2; ESRS G1-1 whistleblower protection)
Principle 1 Essential
BRSR asks for number of complaints filed/resolved per stakeholder category; GRI expects process description plus effectiveness review
GRI 2-3; GRI 2-4; GRI 2-5
Reporting period, frequency and contact point; Restatements; External assurance
TCFD: Governance
Gov-a (board oversight implies transparency mechanisms)
IFRS S1 Para 43-59 (general reporting requirements)
No counterpart in TNFD.
ESRS 2
General basis for preparation of the sustainability statement (ESRS 2 BP-1, BP-2)
Section A / Principle 1
Meta-disclosure: BRSR is itself the disclosure vehicle; GRI asks for assurance status; IFRS S1 requires connected reporting with financial statements
GRI 201-1 (partial)
Direct economic value generated and distributed
TCFD: Metrics and Targets
Capital deployment and R&D towards climate-related opportunities (M&T-b)
IFRS S2 Para 29(g)
No counterpart in TNFD.
No counterpart in ESRS.
Principle 2 Essential
BRSR asks for absolute ₹ value and percentage; TCFD recommends disclosing capex directed at climate-related opportunities; IFRS S2 Para 29(g) asks for internal carbon price and capital allocation
GRI 204-1; GRI 301-1; GRI 308-1
Procurement practices; Materials used; Supplier environmental assessment
TCFD: Strategy
Supply chain climate risks and opportunities (Strat-a)
IFRS S2 Para 13(a)
TNFD: Strategy
Value-chain dependencies on nature addressed through sustainable sourcing (TNFD Strategy, dependencies)
ESRS E5
Resource inflows, including the share of sustainably sourced materials (ESRS E5-4)
Principle 2 Essential
BRSR asks for percentage by value; GRI 301-1 separates renewable vs non-renewable inputs; IFRS S2 covers value-chain transition risks
GRI 301-3; GRI 306-2
Reclaimed products; Management of significant waste-related impacts
TCFD: Risk Management
Regulatory and policy risk identification (RM-a)
IFRS S1 Para 36
No counterpart in TNFD.
ESRS E5
Resource outflows and products at end of life; EPR is the Indian instrument, ESRS asks for the underlying circularity data (ESRS E5-5)
Principle 2 Leadership
India-specific compliance; EPR under Plastic Waste Management Rules and E-Waste Rules; no direct TCFD/IFRS equivalent but falls under transition risk (policy/regulation)
GRI 301-2; GRI 302-5
Recycled input materials used; Reductions in energy requirements of products and services
TCFD: Strategy
Climate-related opportunities in products and services (Strat-a, Strat-b)
IFRS S2 Para 13-14
TNFD: Risk and Impact Management
Life Cycle Assessment surfaces value-chain nature impacts (TNFD LEAP Evaluate/Assess)
ESRS E5
Circular product design and life-cycle impacts, which LCA evidences (ESRS E5-1 policies, E5-4 and E5-5 inflows and outflows)
Principle 2 Leadership
BRSR asks whether LCA has been conducted for top products; GRI does not mandate LCA per se but captures material circularity metrics; ISSB expects product-level transition risk analysis
GRI 301-3
Reclaimed products and their packaging materials
TCFD: Metrics and Targets
Circularity metrics where material to climate strategy
IFRS S1 Para 40-42
No counterpart in TNFD.
ESRS E5
Resource outflows, reclaimed and recycled content in products sold (ESRS E5-5)
Principle 2 Essential
BRSR asks for percentage by product category; GRI 301-3 asks for reclaimed volume; TCFD only if tied to climate target
GRI 2-7; GRI 2-8
Employees; Workers who are not employees
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Characteristics of the undertaking's employees and of non-employee workers (ESRS S1-6, S1-7)
Section A / Principle 3 Essential
BRSR mandates male/female/other breakdowns; GRI 2-7 additionally asks for region and contract type; TCFD/IFRS do not require workforce headcounts unless transition-related
GRI 405-1
Diversity of governance bodies and employees
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Diversity metrics, gender distribution across the workforce and at top management (ESRS S1-9)
Principle 3 Essential
BRSR asks board and workforce level percentages; GRI 405-1 expects breakdown by category, age group, and minority group; TCFD/IFRS are climate-focused, no direct gender metric
GRI 405-1
Diversity of governance bodies and employees
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Persons with disabilities in the workforce (ESRS S1-12)
Principle 3 Essential
BRSR requires absolute number by permanent/non-permanent and gender; GRI includes disability within broader diversity indicators
GRI 401-1
New employee hires and employee turnover
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Employee turnover, disclosed within employee characteristics (ESRS S1-6)
Principle 3 Essential
BRSR asks for turnover rate by male/female; GRI 401-1 asks for new hires AND turnover by age group, gender, and region
GRI 405-2
Ratio of basic salary and remuneration of women to men
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Remuneration metrics, gender pay gap and total compensation ratio (ESRS S1-16)
Principle 3 Essential
BRSR asks for gross median by gender for Board, KMP, and employees; GRI 405-2 asks for ratio by significant locations and employee category
GRI 401-3
Parental leave
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Family-related leave metrics, including return to work (ESRS S1-15)
Principle 3 Essential
BRSR asks for male and female separately, permanent employees only; GRI 401-3 additionally asks for number entitled, number who took leave, and 12-month retention rate
GRI 403-1; GRI 403-8
OHS management system; Workers covered by an OHS management system
No counterpart in TCFD.
IFRS S2 Para 21 (climate resilience, workforce physical risk, indirect)
No counterpart in TNFD.
ESRS S1
Health and safety management system coverage (ESRS S1-14)
Principle 3 Essential
BRSR asks whether system is certified (ISO 45001 etc.) and percentage of workforce covered; GRI 403-1 expects system description; IFRS S2 only relevant if climate-linked occupational hazards exist
GRI 403-9
Work-related injuries
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Recordable work-related injuries, fatalities and rates (ESRS S1-14)
Principle 3 Essential
BRSR asks for LTIFR, total recordable injuries, and fatalities separately for employees and workers; GRI 403-9 aligns closely, requiring rate and number by worker type
GRI 403-10
Work-related ill health
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Cases of recordable work-related ill health (ESRS S1-14)
Principle 3 Essential
BRSR asks for number of fatalities and cases due to ill health for employees and workers; GRI 403-10 expects types of ill health plus hazard identification; climate link exists for heat-exposed sectors
GRI 404-1
Average hours of training per year per employee
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Training and skills development metrics, including average training hours (ESRS S1-13)
Principle 3 Essential
BRSR asks for total hours and average per employee by male/female; GRI 404-1 adds breakdown by employee category (management, non-management, etc.)
GRI 401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Social protection coverage against major life events (ESRS S1-11)
Principle 3 Essential
BRSR asks for specific Indian statutory benefits plus percentage coverage; GRI 401-2 is broader but less prescriptive on benefit types
GRI 407-1; GRI 402-1
Freedom of association and collective bargaining; Minimum notice periods regarding operational changes
No counterpart in TCFD.
IFRS S2 Para 14(a) (transition planning, workforce impact, indirect)
No counterpart in TNFD.
ESRS S1
Collective bargaining coverage and social dialogue (ESRS S1-8)
Principle 3 Essential
BRSR asks for percentage of permanent employees who are members; GRI 407-1 focuses on operations where rights may be at risk
GRI 403-4; GRI 2-25
Worker participation in OHS; Processes to remediate negative impacts
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Complaints channels and incidents relating to working conditions (ESRS S1-3, S1-17)
Principle 3 Essential
BRSR requires current FY and previous FY complaint counts, pending resolution; GRI 403-4 addresses worker consultation processes rather than complaint counts
GRI 202-1
Ratios of standard entry level wage by gender compared to local minimum wage
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Adequate wages, share of employees paid at or above the applicable benchmark (ESRS S1-10)
Principle 3 Essential
BRSR asks for Yes/No per category (permanent, non-permanent, male, female); GRI 202-1 asks for ratio of entry-level to minimum wage by gender and significant locations
GRI 2-29
Approach to stakeholder engagement
TCFD: Governance
Gov-a/Gov-b, stakeholder input into climate governance (indirect)
IFRS S1 Para 26-27 (governance process includes stakeholder consideration)
No counterpart in TNFD.
ESRS 2
Identification of affected stakeholders and users of the statement (ESRS 2 SBM-2)
Principle 4 Essential
BRSR mandates listing vulnerable/marginalized stakeholders; GRI 2-29 asks for categories of stakeholders and how they are identified; TCFD/IFRS expect stakeholder consideration in governance process
GRI 2-29
Approach to stakeholder engagement
No counterpart in TCFD.
IFRS S1 Para 26(b)
No counterpart in TNFD.
ESRS 2
How and how often the undertaking engages with stakeholders (ESRS 2 SBM-2)
Principle 4 Essential
BRSR asks for methods, frequency, and purpose; GRI 2-29 asks for purpose and how the engagement informs decision-making
GRI 3-1; GRI 3-2
Process to determine material topics; List of material topics
TCFD: Strategy
Strat-a, identification of climate-related risks and opportunities
IFRS S1 Para 28-30
TNFD: Governance
Engagement with affected stakeholders and communities on nature-related issues (TNFD Governance C)
ESRS 2
Material impacts, risks and opportunities identified through the double-materiality assessment (ESRS 2 IRO-1, SBM-3)
Principle 4 Leadership
BRSR asks for list of material topics; GRI 3 requires a double materiality process; IFRS S1 applies financial materiality lens; BRSR materiality assessment is becoming de facto double materiality
GRI 412-2
Employee training on human rights policies or procedures
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Human rights policy commitments and training for the workforce (ESRS S1-1); value-chain training feeds ESRS S2-1
Principle 5 Essential
BRSR asks for percentage of employees and BoD trained; GRI 412-2 asks for total hours and percentage
GRI 202-1
Ratios of standard entry level wage compared to local minimum wage
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Adequate wages benchmark (ESRS S1-10)
Principle 5 Essential
BRSR frames minimum wages as a human rights issue; GRI 202-1 frames it as a market presence topic; overlaps with P3-L14
GRI 406-1; GRI 408-1; GRI 409-1
Incidents of discrimination; Child labor; Forced or compulsory labor
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Incidents, complaints and severe human rights impacts, including discrimination and harassment (ESRS S1-17)
Principle 5 Essential
BRSR asks for complaints filed/pending/resolved in current and previous FY; GRI asks for number of incidents and remediation actions
GRI 412-1; GRI 414-1; GRI 414-2
Operations subject to human rights reviews; New suppliers screened; Negative social impacts in supply chain
No counterpart in TCFD.
IFRS S1 Para 36 (risk management process, broadly)
No counterpart in TNFD.
ESRS S2
Human rights due diligence across the value chain (ESRS S2-1, S2-2; ESRS 2 GOV-4 due-diligence statement)
Principle 5 Leadership
BRSR Leadership asks whether the entity has a HRDD process; GRI 412-1 asks for percentage of operations assessed; GRI 414 covers supplier assessment
GRI 2-25; GRI 2-26
Processes to remediate negative impacts; Mechanisms for seeking advice and raising concerns
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S1
Processes to remediate negative impacts and channels to raise concerns (ESRS S1-3; S2-3 for value-chain workers)
Principle 5 Essential
BRSR asks whether the mechanism exists for value chain partners too; GRI expects process descriptions and access to remedy
GRI 302-1
Energy consumption within the organization
TCFD: Metrics and Targets
Disclose Scope 1, 2 energy metrics (M&T-b)
IFRS S2 Para 29(a)
No counterpart in TNFD.
ESRS E1
Energy consumption and mix, electricity purchased (ESRS E1-5)
Principle 6 Essential
GRI requires fuel-type breakdown; BRSR asks for aggregate total; IFRS S2 asks for cross-industry energy consumption metric
GRI 302-1
Energy consumption within the organization
TCFD: Metrics and Targets
Disclose Scope 1, 2 energy metrics (M&T-b)
IFRS S2 Para 29(a)
No counterpart in TNFD.
ESRS E1
Energy consumption from fossil sources, disaggregated by fuel (ESRS E1-5)
Principle 6 Essential
BRSR asks for total fuel in petajoules; GRI 302-1 requires breakdown by non-renewable and renewable fuel types
GRI 302-1
Energy consumption within the organization
TCFD: Metrics and Targets
Energy metrics (M&T-b)
IFRS S2 Para 29(a)
No counterpart in TNFD.
ESRS E1
Energy consumption from nuclear and renewable sources (ESRS E1-5)
Principle 6 Essential
BRSR captures this as a residual category; GRI classifies renewable sources within 302-1
GRI 302-1; GRI 302-3
Energy consumption within the organization; Energy intensity
TCFD: Metrics and Targets
Energy intensity metrics (M&T-b)
IFRS S2 Para 29(a)
No counterpart in TNFD.
ESRS E1
Total energy consumption and energy intensity per net revenue (ESRS E1-5)
Principle 6 Essential
BRSR denominates intensity per ₹ turnover; GRI 302-3 allows denominator choice (revenue, units, FTE); IFRS S2 cross-industry metric requires energy consumption disclosure
GRI 302-1 (renewable share)
Energy consumption within the organization
TCFD: Metrics and Targets
Transition metric, clean energy deployment (M&T-b)
IFRS S2 Para 29(a); IFRS S2 Appendix B Industry Metrics (sector-specific)
No counterpart in TNFD.
ESRS E1
Share of renewable sources in total energy consumption (ESRS E1-5)
Principle 6 Essential
BRSR asks for percentage; GRI embeds renewable share in 302-1; IFRS S2 industry-specific metrics may require renewable percentage for energy-intensive sectors
GRI 302-4
Reduction of energy consumption
TCFD: Metrics and Targets
Targets used to manage climate-related risks (M&T-c)
IFRS S2 Para 33-36 (climate-related targets)
No counterpart in TNFD.
ESRS E1
Energy-efficiency actions and resources (ESRS E1-3). PAT is an India-specific trading scheme with no direct ESRS counterpart; the underlying energy data is what transfers.
Principle 6 Essential
India-specific BEE scheme; BRSR asks whether entity is a designated consumer under PAT and target vs achievement; closest international analog is science-based energy reduction targets
GRI 303-3
Water withdrawal
TCFD: Metrics and Targets
Cross-industry metric for water-dependent sectors (M&T-b)
IFRS S2 Appendix B (industry-specific water metrics)
TNFD: Metrics and Targets
Water withdrawal by source, a TNFD core global disclosure metric (freshwater dependency)
ESRS E3
Water withdrawals, including withdrawals in areas of water stress (ESRS E3-4)
Principle 6 Essential
BRSR asks for surface, groundwater, third-party, and seawater; GRI 303-3 matches well, adding water-stress area context; IFRS S2 industry metrics require water for high-water-impact sectors
GRI 303-5
Water consumption
TCFD: Metrics and Targets
M&T-b, intensity metrics
IFRS S2 Appendix B (sector-specific)
TNFD: Metrics and Targets
Water consumption and intensity, TNFD core water metric
ESRS E3
Water consumption and water intensity per net revenue (ESRS E3-4)
Principle 6 Essential
BRSR asks for total consumption and intensity; GRI 303-5 reports consumption in megaliters; IFRS S2 water intensity is sector-dependent
GRI 303-4
Water discharge
No counterpart in TCFD.
IFRS S2 Appendix B (sector-specific)
TNFD: Metrics and Targets
Pollutants released to water via discharge, TNFD impact-driver metric
ESRS E3
Water discharges, disclosed within water consumption metrics (ESRS E3-4)
Principle 6 Essential
BRSR asks for discharge to surface water, groundwater, seawater, third-party, and treatment levels; GRI 303-4 matches well; IFRS only if sector-specific standard requires it
GRI 303-2
Management of water discharge-related impacts
TCFD: Risk Management
Physical risk mitigation, water scarcity response (RM-b)
IFRS S2 Para 22 (climate resilience)
TNFD: Risk and Impact Management
Managing water-pollution impacts via Zero Liquid Discharge (TNFD Risk and Impact Management)
ESRS E3
Actions and resources related to water, including discharge reduction (ESRS E3-2). Discharge quality also feeds ESRS E2-4 water pollution.
Principle 6 Essential
India-specific regulatory requirement for certain sectors; GRI 303-2 asks for water discharge standards; TCFD/IFRS S2 relevant under physical risk management for water-scarce operations
GRI 305-1
Direct (Scope 1) GHG emissions
TCFD: Metrics and Targets
Disclose Scope 1 GHG emissions (M&T-a)
IFRS S2 Para 29(a)(i)
No counterpart in TNFD.
ESRS E1
Gross Scope 1 GHG emissions (ESRS E1-6)
Principle 6 Essential / BRSR Core
Highest-alignment field across all four frameworks; BRSR Core mandates Scope 1; GRI asks for gases, base year, methodology; IFRS S2 requires GHG Protocol or ISO 14064
GRI 305-2
Energy indirect (Scope 2) GHG emissions
TCFD: Metrics and Targets
Disclose Scope 2 GHG emissions (M&T-a)
IFRS S2 Para 29(a)(ii)
No counterpart in TNFD.
ESRS E1
Gross Scope 2 GHG emissions, location-based and market-based (ESRS E1-6)
Principle 6 Essential / BRSR Core
BRSR Core mandates Scope 2; GRI 305-2 asks for location-based and market-based; IFRS S2 requires location-based and encourages market-based
GRI 305-3
Other indirect (Scope 3) GHG emissions
TCFD: Metrics and Targets
Disclose Scope 3 GHG emissions where appropriate (M&T-a)
IFRS S2 Para 29(a)(vi)
No counterpart in TNFD.
ESRS E1
Gross Scope 3 GHG emissions by category (ESRS E1-6). Mandatory under ESRS where material, unlike BRSR where Scope 3 is a Leadership indicator.
Principle 6 Leadership / BRSR Core (phased)
BRSR Core phases in Scope 3 from FY25 for top-150 by market cap; GRI 305-3 asks for categories per GHG Protocol; IFRS S2 includes transitional relief for Scope 3 measurement
GRI 305-4
GHG emissions intensity
TCFD: Metrics and Targets
GHG emissions intensity (M&T-b)
IFRS S2 Para 29(b)
No counterpart in TNFD.
ESRS E1
GHG intensity per net revenue (ESRS E1-6)
Principle 6 Essential
BRSR uses ₹ turnover as denominator; GRI 305-4 allows flexibility in denominator; IFRS S2 requires intensity per unit of physical/economic output
GRI 305-5
Reduction of GHG emissions
TCFD: Metrics and Targets
Targets used to manage climate-related risks and opportunities (M&T-c)
IFRS S2 Para 33-36
No counterpart in TNFD.
ESRS E1
Targets related to climate change mitigation and adaptation (ESRS E1-4)
Principle 6 Leadership
BRSR Leadership asks whether the entity has set reduction targets; GRI 305-5 asks for absolute reductions achieved; IFRS S2 Para 33-36 expects targets, base year, interim milestones, and whether science-based
GRI 305-5 (partial)
Reduction of GHG emissions (offsets noted separately)
TCFD: Metrics and Targets
M&T-c, if offsets are part of net-zero strategy
IFRS S2 Para 36(e)
No counterpart in TNFD.
ESRS E1
GHG removals and mitigation projects financed through carbon credits (ESRS E1-7)
Principle 6 Leadership
BRSR asks for amount of offsets and type; GRI expects offsets disclosed separately from reduction; IFRS S2 Para 36(e) explicitly requires disclosure of offset use in targets, including type and crediting scheme
GRI 306-3
Waste generated
TCFD: Metrics and Targets
Relevant if waste-to-methane or circular economy is part of climate strategy
IFRS S2 Appendix B (sector-specific)
TNFD: Metrics and Targets
Total waste generated, TNFD waste / pollution impact-driver metric
ESRS E5
Resource outflows, total waste generated by hazardous and non-hazardous (ESRS E5-5)
Principle 6 Essential
BRSR asks for plastic, e-waste, bio-medical, construction, battery, radioactive, and other categories; GRI 306-3 asks for total by composition
GRI 306-4
Waste diverted from disposal
TCFD: Metrics and Targets
Circular economy metrics where climate-relevant
IFRS S2 Appendix B (sector-specific)
TNFD: Metrics and Targets
Waste recovered / circularity, TNFD resource-use metric
ESRS E5
Waste diverted from disposal by recovery operation (ESRS E5-5)
Principle 6 Essential
BRSR asks for recovery method breakdown; GRI 306-4 expects onsite vs offsite and method; IFRS S2 only if sector standard requires waste metrics
GRI 306-5
Waste directed to disposal
TCFD: Metrics and Targets
Methane/landfill risk (indirect)
IFRS S2 Appendix B (sector-specific)
TNFD: Metrics and Targets
Waste directed to disposal, TNFD pollution metric
ESRS E5
Waste directed to disposal by disposal operation (ESRS E5-5)
Principle 6 Essential
BRSR asks for breakdown by disposal method; GRI 306-5 asks for incineration (with/without energy recovery), landfilling, and other
GRI 305-7
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
No counterpart in TCFD.
IFRS S2 Appendix B (sector-specific, e.g., metals and mining)
TNFD: Metrics and Targets
Non-GHG air pollutants (NOx, SOx, PM), TNFD pollution impact-driver
ESRS E2
Pollution of air, water and soil, emissions of pollutants to air (ESRS E2-4)
Principle 6 Essential
BRSR asks for NOx, SOx, PM, POP, VOC, HAP, and others in MT; GRI 305-7 aligns closely; TCFD excludes non-GHG air emissions; IFRS S2 captures these only via industry-specific metrics
GRI 304-1; GRI 413-1
Operations in areas of high biodiversity value; Operations with local community engagement and impact assessments
TCFD: Risk Management
RM-a, identifying physical and transition risks
IFRS S1 Para 36-39
TNFD: Risk and Impact Management
Process to identify and assess project impacts on nature (EIA ≈ TNFD LEAP Evaluate)
ESRS 2
Process to identify and assess material environmental impacts, risks and opportunities (ESRS 2 IRO-1)
Principle 6 Essential
BRSR asks whether EIA has been undertaken for expansion/new projects and if results are publicly available; GRI captures this indirectly via biodiversity and community impact; TCFD/IFRS frame it as part of risk identification
GRI 304-1; GRI 304-2
Operational sites in areas of high biodiversity value; Significant impacts on biodiversity
TCFD: Strategy
Nature-related physical risks (Strat-a, increasingly cross-referenced with TNFD)
IFRS S2 Para 12 (physical risks including ecosystem degradation)
TNFD: Strategy
Operations in/adjacent to ecologically sensitive areas, priority locations and biodiversity impacts (TNFD Strategy + LEAP Locate)
ESRS E4
Sites located in or near biodiversity-sensitive areas and impact metrics (ESRS E4-5; ESRS 2 SBM-3 for material impacts)
Principle 6 Essential
BRSR asks for site count and whether biodiversity management plans exist; GRI 304-1/304-2 expect detailed impact descriptions; ISSB is expected to integrate TNFD-aligned biodiversity disclosures
GRI 306-1; GRI 306-2
Waste generation and significant waste-related impacts; Management of significant waste-related impacts
No counterpart in TCFD.
No counterpart in IFRS.
TNFD: Metrics and Targets
Single-use plastic reduction, TNFD plastic-pollution metric
ESRS E5
Actions and resources related to resource use and circular economy, including plastics (ESRS E5-2)
Principle 6 Leadership
India-specific regulatory push under PWM Rules 2016 (amended 2022); BRSR asks for steps taken and percentage reduction; GRI captures via waste management approach
GRI 2-27
Compliance with laws and regulations
TCFD: Risk Management
RM-a, regulatory risk (transition risk sub-category)
IFRS S2 Para 10(a) (transition risks, policy and legal)
No counterpart in TNFD.
No counterpart in ESRS.
Principle 6 Essential
BRSR asks for amount of fines and number of cases; GRI 2-27 asks for instances of non-compliance; IFRS S2 includes policy/legal transition risk
GRI 201-2
Financial implications and other risks and opportunities due to climate change
TCFD: Strategy
Strat-a, Climate-related risks and opportunities identified over short, medium, and long term
IFRS S2 Para 10-12
No counterpart in TNFD.
ESRS E1
Anticipated financial effects from material physical and transition risks (ESRS E1-9; ESRS 2 SBM-3)
Principle 6 Leadership (BRSR Core addendum)
Strongest TCFD/IFRS alignment; BRSR Core is converging toward TCFD-style climate risk disclosure; GRI 201-2 captures financial implications; IFRS S2 requires scenario context
GRI 201-2 (partial)
Financial implications due to climate change
TCFD: Strategy
Strat-c, Resilience of strategy under different climate scenarios, including 2°C or lower
IFRS S2 Para 22
No counterpart in TNFD.
ESRS E1
Resilience of the strategy tested through climate scenario analysis (ESRS E1 SBM-3; E1-1 transition plan)
Principle 6 Leadership (BRSR Core addendum)
BRSR Core phased requirement; TCFD/IFRS S2 expect qualitative and, where possible, quantitative scenario analysis; GRI 201-2 asks for risks/opportunities but does not mandate scenario methodology
No counterpart in GRI.
TCFD: Metrics and Targets
M&T-b, internal carbon prices (supplemental guidance)
IFRS S2 Para 29(g)
No counterpart in TNFD.
ESRS E1
Internal carbon pricing schemes and how they are applied (ESRS E1-8)
Principle 6 Leadership
BRSR asks whether entity uses an internal carbon price and its value; TCFD supplemental guidance recommends disclosure; IFRS S2 Para 29(g) mandates disclosure if used in decision-making; GRI has no dedicated standard
GRI 2-28
Membership associations
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS G1
Political influence and lobbying activities, including trade-association memberships (ESRS G1-5)
Principle 7 Essential
BRSR asks for list of associations with basis of membership; GRI 2-28 asks the same with emphasis on significant memberships
GRI 206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS G1
Business conduct policies and corporate culture (ESRS G1-1). ESRS has no dedicated anti-competitive-conduct datapoint.
Principle 7 Essential
BRSR asks for number of pending or completed legal proceedings; GRI 206-1 aligns closely, asking for legal actions, status, and outcomes
GRI 415-1
Political contributions
TCFD: Governance
Gov-a, if lobbying positions are relevant to climate policy advocacy
IFRS S2 Para 14(a)(iv) (climate-related public policy engagement as part of transition plan)
No counterpart in TNFD.
ESRS G1
Political influence and lobbying, including positions taken and their alignment with material impacts (ESRS G1-5)
Principle 7 Leadership
BRSR asks whether the entity has taken public positions on ESG issues; GRI 415-1 focuses on political contributions; IFRS S2 captures climate-related policy engagement within transition plan disclosure
GRI 201-1; GRI 203-1
Direct economic value generated and distributed; Infrastructure investments and services supported
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S3
Affected communities (ESRS S3). ESRS has no CSR-spend datapoint; mandatory CSR spend is India-specific (Companies Act s.135), so the spend figure does not transfer, the community impact behind it does.
Principle 8 Essential
India-specific (Companies Act Section 135); BRSR asks for 2% CSR compliance; GRI captures community investment under 201-1 and 203-1; no TCFD/IFRS equivalent
GRI 204-1
Proportion of spending on local suppliers
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S2
Workers in the value chain (ESRS S2); payment practices toward smaller suppliers feed ESRS G1-6
Principle 8 Essential
BRSR asks for percentage of inputs sourced from small/marginalized producers; GRI 204-1 focuses on locally sourced spending; BRSR is more inclusive-growth oriented
GRI 204-1 (partial); GRI 414-1
Proportion of spending on local suppliers; New suppliers screened using social criteria
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S2
Value-chain workers and supplier practices, procurement from vulnerable groups (ESRS S2-1, S2-4)
Principle 8 Leadership
BRSR asks for procurement policy and percentage spent; GRI does not have a direct 'disadvantaged procurement' metric; closest is local supplier spending
GRI 413-1
Operations with local community engagement, impact assessments, and development programs
No counterpart in TCFD.
IFRS S2 Para 14(a) (transition plan, social considerations, indirect)
No counterpart in TNFD.
ESRS S3
Taking action on material impacts on affected communities (ESRS S3-4)
Principle 8 Essential
BRSR requires specifying beneficiary demographics; GRI 413-1 focuses on community engagement programs but without India-specific social categories; IFRS S2 Just Transition lens is emerging
GRI 202-2; GRI 203-2
Proportion of senior management hired from the local community; Significant indirect economic impacts
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S3
Material impacts on affected communities, including economic impacts of operations (ESRS S3 SBM-3, S3-4)
Principle 8 Leadership
India-specific inclusive growth lens; BRSR asks for percentage of workforce employed in underserved geographies; GRI 202-2 is closest but focuses on senior management
GRI 418-1; GRI 416-2; GRI 417-3
Complaints regarding customer privacy; Incidents of non-compliance concerning health and safety; Non-compliance regarding marketing communications
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S4
Channels for consumers and end-users to raise concerns, and remediation (ESRS S4-3)
Principle 9 Essential
BRSR asks for complaints filed, pending, and resolved across five categories; GRI splits these across separate topic standards; no TCFD/IFRS equivalent
GRI 416-2
Incidents of non-compliance concerning the health and safety impacts of products and services
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S4
Personal safety of consumers and end-users, and actions taken (ESRS S4 SBM-3, S4-4)
Principle 9 Essential
BRSR asks for number of recalls and reasons; GRI 416-2 asks for non-compliance incidents resulting in warnings, fines, or voluntary codes
GRI 418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data
No counterpart in TCFD.
IFRS S1 Para 28 (general risk/opportunity, if material)
No counterpart in TNFD.
ESRS S4
Information-related impacts for consumers, privacy and data protection (ESRS S4-1, S4-4)
Principle 9 Essential
BRSR asks for number of complaints from customers, regulators, and law enforcement; GRI 418-1 asks for substantiated complaints and identified data leaks/thefts
GRI 418-1 (tangentially)
Customer privacy (tangential)
No counterpart in TCFD.
IFRS S1 Para 28 (sustainability-related risk if material to enterprise value)
No counterpart in TNFD.
ESRS S4
Policies protecting consumer information and privacy (ESRS S4-1)
Principle 9 Essential
BRSR asks whether the entity has a cyber security policy and data breach history; no direct GRI/TCFD equivalent; IFRS S1 general requirements may capture if material
GRI 417-1; GRI 417-2; GRI 417-3
Requirements for product and service information and labeling; Non-compliance re: labeling; Non-compliance re: marketing
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S4
Access to quality information and responsible marketing to consumers (ESRS S4-1, S4-4)
Principle 9 Essential
BRSR asks for percentage of product categories covered by labeling practices including environmental/social info and safe use; GRI 417-1 aligns closely
No counterpart in GRI.
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S4
Processes for engaging with consumers and end-users about impacts (ESRS S4-2)
Principle 9 Leadership
BRSR Leadership asks whether entity has conducted surveys on consumer satisfaction and ESG awareness; no international framework mandates consumer satisfaction surveys
GRI 416-1
Assessment of health and safety impacts of product and service categories
No counterpart in TCFD.
No counterpart in IFRS.
No counterpart in TNFD.
ESRS S4
Personal safety and informed use by consumers and end-users (ESRS S4-1, S4-4)
Principle 9 Essential
BRSR asks for percentage of product/service categories assessed for health and safety and for which disclosure is provided; GRI 416-1 directly matches
Go deeper
Read the side-by-side comparisons, or run a full gap-analysed BRSR report that maps every one of your client's 108 fields to these frameworks automatically.
Frequently asked questions
Does BRSR map to GRI?
Yes. Most BRSR disclosures have a close GRI counterpart, because both frameworks ask for the same underlying sustainability data. This crosswalk shows the GRI standard that lines up with each BRSR disclosure.
Is BRSR aligned with IFRS S1 and S2 (ISSB)?
Partly. BRSR's governance, risk-management and climate disclosures map to IFRS S1/S2, and the two share the Scope 1 & 2 emissions data. IFRS S2 goes deeper on climate (scenario analysis, transition plans) than BRSR requires. The crosswalk shows the IFRS reference for each BRSR field.
Does BRSR map to CSRD / ESRS?
At topic level, yes. Most BRSR disclosures have a counterpart in one of the twelve ESRS standards: P6 energy and emissions feed ESRS E1, water feeds E3, waste feeds E5, the whole of P3 feeds S1 Own workforce, and P1 ethics feeds G1 Business conduct. ESRS goes further in two places, it requires a double-materiality assessment and mandatory Scope 3 where material, while BRSR treats Scope 3 as a Leadership indicator. A few BRSR disclosures are India-specific (the PAT scheme, statutory CSR spend under Companies Act s.135) and have no ESRS equivalent. This crosswalk maps the topics; it is not an applicability test.
Does CSRD apply to my client?
This tool does not answer that, and no crosswalk can. Since Omnibus I entered into force on 18 March 2026, CSRD scope turns on EU turnover and headcount thresholds (broadly, more than 1,000 employees and turnover above EUR 450 million), which are facts about the company that this tool does not collect. Use the crosswalk to see what BRSR data would transfer if CSRD does apply, and confirm applicability separately.
Is this an official SEBI crosswalk?
No. It is an indicative, consultant-facing mapping to orient the work, not a certified equivalence. Standards evolve, so confirm the exact clause against each framework's current version before relying on it for a filing.
Can I export the crosswalk?
Yes. Download the whole mapping as a CSV or an editable Word document, on your device, nothing is uploaded.