Building a materiality-led architecture
Materiality is not a reporting formality. It should determine which environmental and social metrics are prioritized, who owns each metric, and how assurance processes are set up.
ESG Advisory
ESG Materiality and BRSR Roadmap for Listed Companies
How listed entities can move from fragmented disclosures to a board-ready BRSR operating model.
30 Sept 2025 9 min read Aditi Rao | Head of ESG Advisory
BRSRMaterialityGovernance
From narrative to evidence
Stakeholders now expect evidence-backed disclosures. Integrating internal audit, sustainability, and business teams into a common control model reduces inconsistency in BRSR responses.
Maturity roadmap
Organizations can adopt staged targets over 12 to 24 months, focusing first on data integrity and governance, then on strategic performance outcomes and external benchmarking.
Key takeaways
- Materiality assessments should directly inform KPI architecture and disclosures.
- Cross-functional governance is essential for evidence-backed reporting.
- Use phased maturity targets to improve rating outcomes over time.
