Engineering Drone Systems ESG & BRSR Innovation Contact
03
ESG & Sustainability

BRSR Core.
GHG Inventory.
Assurance Ready.

ESG reporting demands engineering precision — not just policy frameworks. Our GHG calculations are built on process knowledge. Our BRSR documentation is built to satisfy third-party verifiers, not just tick regulatory boxes.

Our Position

ESG with engineering
at its foundation.

There are thousands of ESG consultants. Very few combine regulatory knowledge with genuine engineering understanding of the processes they are measuring. When SnV calculates Scope 1 emissions for a manufacturing facility, the calculation is built on an understanding of what happens inside the reactor, the furnace, or the moulding machine — not on a generic emissions factor applied to a fuel consumption figure.

That engineering foundation matters because SEBI's BRSR Core and Germany's LkSG are now requiring assurance-grade data — not estimates, not approximations, but verified measurements with traceable methodologies. Getting that right demands people who understand the process, not just the reporting format.

SnV's ESG practice covers Indian listed companies under BRSR, German companies with Indian supply chains under LkSG, and Indian exporters facing EU CSRD obligations from their European buyers.

42
BRSR Core KPIs requiring assurance
SEBI's BRSR Core mandates third-party assured disclosures on 42 indicators — covering GHG, water, waste, energy, social, and governance performance. Mandatory for the top 500 listed companies from FY 2025–26.
Most
Listed mid-market companies lack assurance-ready data systems
Despite mandatory obligations, most listed mid-market companies do not yet have the data systems or documentation needed to satisfy third-party verifiers. The gap is real and the deadline is approaching.
75%
Value chain coverage required by FY 2026–27
SEBI's value chain disclosure requirement — mandatory from FY 2026–27 — requires ESG data from suppliers representing 75% of procurement value. Most companies have not yet begun building supplier ESG data systems.
3
Regulatory frameworks we navigate simultaneously
India's BRSR Core, Germany's LkSG, and the EU's CSRD — three overlapping frameworks affecting Indian manufacturers and their international trading relationships. We work across all three.
Why Engineering Matters in ESG

What makes SnV's approach
different in practice.

  • 01 /
    Process-level GHG calculations. We calculate emissions from actual process data — fuel consumption, reaction stoichiometry, fugitive release estimates — not from generic industry averages applied to revenue figures.
  • 02 /
    Verifier-grade documentation. Every data point we submit is accompanied by a methodology note, an emission factor reference, and a data source record — the standard that SEBI-appointed third-party verifiers require.
  • 03 /
    On-the-ground India presence for LkSG. We conduct supplier audits physically — not through questionnaire-only desktop reviews. Engineering knowledge of Indian manufacturing processes is what makes our LkSG audits credible to German compliance teams.
  • 04 /
    Independent of software vendors and rating agencies. We have no commercial relationship with ESG rating agencies, reporting platforms, or carbon credit brokers. Our advice serves the client's interest — nothing else.
GHG calculations built on process knowledge, not spreadsheet templates.
Regulatory Frameworks We Navigate
→SEBI BRSR Core (India) — top 500 listed companies, FY 2025–26
→LkSG — German Supply Chain Due Diligence Act
→EU CSRD — Corporate Sustainability Reporting Directive
→EU CSDDD — Corporate Sustainability Due Diligence Directive
→GHG Protocol India — Scope 1, 2, and 3 inventory standards
→India Carbon Credit Trading Scheme (CCTS) — MoEFCC
→EcoVadis — supplier sustainability assessment platform
What We Do

Six ESG programmes.
Fixed scope. Engineering precision.

Each programme is scoped to a specific regulatory obligation or business need. We do not offer open-ended ESG retainers — we agree the deliverable, the methodology, and the timeline before work begins. The output is always documentation that a third-party verifier can use, not a PowerPoint presentation.

01 /
BRSR Core Readiness Assessment
+

A structured gap analysis across all 42 BRSR Core KPIs — mapping your current data and documentation against the assurance standards that SEBI-appointed third-party verifiers actually apply. This is the logical first step for any listed company approaching BRSR Core compliance for the first time, or reviewing the adequacy of existing disclosures before an assurance engagement.

We review existing BRSR filings, internal data systems, and measurement methodologies — then produce a prioritised gap closure plan with specific actions, data requirements, and timeline. The output is a working document your team can execute against, not a consultant's observation report.

Deliverables
  • Current state audit across all 42 BRSR Core KPIs
  • Gap identification — data gaps, methodology gaps, documentation gaps
  • Priority ranking — which gaps carry the highest assurance risk
  • Remediation plan with specific actions and data requirements
  • Verifier readiness checklist — what a third-party assessor will check
  • Timeline recommendation for gap closure before annual report cycle
02 /
GHG Inventory Programme
+

Full Scope 1, 2, and 3 greenhouse gas inventory per GHG Protocol India — built at plant level, with data collected from actual process operations rather than estimated from activity factors. For manufacturing companies, the difference between an engineering-grade GHG inventory and a spreadsheet estimate is significant — in accuracy, in verifier acceptability, and in identifying genuine reduction opportunities.

Scope 1 covers direct combustion, process emissions, and fugitive releases. Scope 2 uses both location-based and market-based methods with CEA emission factors. Scope 3 Category 1 (purchased goods and materials) and Category 11 (use of sold products) are covered where relevant, using supplier-specific or industry-average data depending on availability. The output is assurance-ready — organised to the standard that appointed verifiers require.

Deliverables
  • Scope 1 GHG inventory — fuel combustion, process emissions, fugitive releases
  • Scope 2 — location-based and market-based, per CEA emission factors
  • Scope 3 — upstream and downstream categories relevant to your operations
  • Emission factor documentation and methodology notes
  • Plant-level data aggregation and consolidation
  • Assurance-ready data package for your appointed third-party verifier
03 /
CSR Programme Design
+

Mandatory CSR spend structured for maximum BRSR Principle 8 disclosure value and genuine community impact — not just a compliance spend that generates a line item in the annual report. Indian companies with ₹5 crore or more of net profit have a mandatory 2% CSR obligation. How that spend is structured, implemented, and documented determines both its community effectiveness and its contribution to BRSR social disclosures.

We design CSR programmes that align community impact with the company's operating context — the communities around manufacturing facilities, the environmental issues relevant to the sector, and the social priorities that matter to institutional investors and ESG rating agencies. Impact documentation follows GRI-aligned measurement frameworks so the results can be reported in BRSR and sustainability reports credibly.

Deliverables
  • CSR strategy aligned to Companies Act 2013 and BRSR Principle 8
  • Programme design — focus areas, activities, partners, budget allocation
  • Impact measurement framework — what to measure and how
  • Implementation plan and governance structure
  • Annual CSR impact report for annual report and stakeholder disclosure
  • 3-year CSR roadmap aligned to company growth trajectory
04 /
EU CSRD & EcoVadis Readiness
+

For Indian exporters whose European customers are beginning to require CSRD-aligned supply chain data and EcoVadis supplier assessments as a condition of contract renewal. This is no longer a future obligation — European companies subject to CSRD are already issuing supplier questionnaires to their Indian manufacturing partners.

EcoVadis is the most widely used supplier sustainability rating platform in European procurement — required by companies including Renault, L'Oréal, Nestlé, Schneider Electric, and hundreds of others. An EcoVadis score is increasingly a commercial prerequisite, not an optional credential. We prepare Indian suppliers for EcoVadis assessments and for the broader CSRD supply chain disclosure requirements their European buyers will impose.

Deliverables
  • EcoVadis readiness audit — gap assessment across all four themes
  • Evidence collection and documentation for EcoVadis submission
  • ESRS E1, E2, E5 alignment for CSRD supply chain disclosures
  • EU buyer ESG questionnaire preparation and response support
  • EU CSDDD supply chain due diligence documentation
  • Ongoing monitoring framework for EcoVadis score maintenance
05 /
LkSG India Supply Chain Audit
+

For German companies with Indian suppliers — on-the-ground ESG audits of Indian manufacturing facilities that satisfy LkSG due diligence requirements and produce documentation in the format that German compliance teams can use directly. The bridge between what Indian factories actually do and what German headquarters legally requires to document.

The LkSG requires German companies to identify, prevent, and document human rights and environmental risks in their direct suppliers and, for larger companies, in indirect suppliers as well. Most German companies find this extremely difficult to execute in India without local engineering knowledge and local presence. SnV's combination of Indian manufacturing knowledge and understanding of German regulatory requirements fills that gap precisely.

Deliverables
  • Supplier risk profile — human rights and environmental risk assessment
  • On-site supplier audit (India) with structured assessment framework
  • Supplier ESG questionnaire completion and scoring
  • Remediation recommendations for identified risks
  • LkSG-compliant documentation package for German HQ
  • Annual monitoring framework for ongoing compliance
06 /
Post-IPO & Post-Restructuring ESG Foundation
+

For companies that listed in the last three years, underwent a demerger, or completed a merger that changed the entity's business perimeter — and now need to establish a clean BRSR baseline for the new entity. Historical ESG data from a previous entity structure cannot simply be restated — the data perimeter, the reporting boundary, and often the material topics change substantially with the corporate structure.

This is a specialised engagement that requires both ESG measurement expertise and an understanding of the corporate restructuring that produced the new entity. We have designed this as a 45-day programme that installs a complete, functioning ESG data system — not just a one-time filing, but a system the company's internal team can sustain and improve in subsequent years.

Deliverables
  • Entity boundary definition for BRSR reporting purposes
  • Full BRSR baseline — all 9 principles, new entity perimeter
  • GHG inventory for the restructured entity
  • Internal ESG data collection system — designed for team sustainability
  • Team capability building — training for ongoing ESG data management
  • Assurance-ready Year 1 BRSR filing documentation
Who We Work With

Organisations under
real ESG pressure.

India · Listed · BSE/NSE
Manufacturing Companies
Steel, chemicals, pharma, textiles, and process industry companies facing mandatory BRSR Core with incomplete data systems. Particularly those where Scope 1 emissions require process-level understanding to calculate accurately.
Germany · Mittelstand
Companies with Indian Suppliers
German mid-size companies needing on-the-ground India ESG audits to satisfy LkSG obligations. The bridge between German compliance requirements and Indian manufacturing reality.
India · Export-Oriented
Tier 1 / 2 Exporters to Europe
Indian manufacturers whose European buyers are beginning to impose CSRD supply chain requirements and EcoVadis assessment obligations as conditions of continued supply relationships.
India · Post-Event
Recently Listed or Restructured
Companies that listed in the last three years, underwent a demerger, or completed a merger — and need to build a clean BRSR baseline for the new entity from scratch.
India · High GHG Sectors
Power, Mining & Process Industry
Companies in energy, mining, and process industries where Scope 1 GHG emissions are significant and require verified, process-level measurement for BRSR Core and carbon credit scheme eligibility.

Your BRSR deadline
is approaching.

Tell us your company name, sector, and which regulatory obligation is most urgent. We will respond within 24 hours with a specific assessment of your situation and a recommendation on which programme fits.

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