Environmental, Social and Governance is an evaluation of firm’s collective conscientiousness for social and environmental factors. It is typically a score that is compiled from data collected surrounding specific metrics related to intangible assets within the enterprise.

In less than 20 years, the ESG movement has grown from a Corporate Social Responsibility initiative launched by the United Nations in to a global phenomenon representing more than $30 trillion in assets under management. ESG is the way forward in today’s sustainability focussed society. Our own success and to a large extent survival is dependent on business models respecting triple bottom line of “Profit, Planet and People”. 

GiftAbled with its years of experience in impact and sustainability brings depth of knowledge for Corporates looking to implement ESG practices.



◊  Waste Management

◊  Water Management

◊  Renewable Energy Intensity

◊  Primary Energy Source

◊  Carbon/ GHG Emissions

◊  Energy Intensity

◊  Energy Consumption

◊  Environmental Impacts

◊  Environmental Policy



◊  Local Procurement

◊  Community & Social Work

◊  Gender Parity Ratio at Workforce

◊  Child & Forced Labour

◊  Human Rights Violations

◊  Human Rights Policy

◊  Health Care Benefits

◊  Training & Development Hour

◊  Attrition Rate

◊  Monetary & Non-Monetary Benefits for Employees

◊  Full Time Employees




◊  Corporate Governance

◊  Bribery/ Anti-Corruption Code

◊  Supplier Code of Conduct

◊  Business Ethics & Code of Conduct

◊  Grievance Redressal

◊  Percentage of People with Disabilities employed

◊  Voting Results

◊  Board- Separation of Power

◊  Board- Independence

◊  Gender Diversity on Board

◊  Accessibility of Workplaces as per RPwD Act, 2016


Filing of BRSR is mandatory from the financial year 2022-23 for the top 1000 listed companies by market cap.

Benefits of ESG Reporting

  1. Growth Opportunities
  2. Raises Corporate Transparency 
  3. Strengthens Risk Management
  4. Promotes Stakeholder Engagement

ESG Frameworks

  1. Global Reporting Initiative (GRI)
  2. International Integrated Reporting Council (IIRC)
  3. Sustainability Accounting Standards Board (SASB)
  4. CDP (Carbon Disclosure Project)
  5. United Nations Global Compact (UNGC)