KMS provides advisory services for assessing and disclosing a company’s social, environmental and economic impacts, as well as its efforts and commitments towards sustainable practices and responsible business operations. Some of the well known standards for which we provide services, but not limited to, are:
- Global Reporting Initiative (GRI): Provides a widely used framework for sustainability reporting, guiding companies in disclosing their sustainability impacts and performance.
- Sustainability Accounting Standards Board (SASB): Offers industry specific standards for disclosing financially material sustainability information to investors. The SASB standards are now governed by the ISSB.
- Integrated Reporting (IR): Emphasizes the integration of financial and non-financial (sustainability) information into a single report to provide a holistic view of organizational performance. The Integrated Reporting Framework is now part of the same IFRS Foundation ecosystem.
The reporting landscape has moved on
The three frameworks above are still in use but the picture has changed fast and a company choosing how to report should know it. SASB and the TCFD climate recommendations now sit inside the ISSB’s global standards, IFRS S1 and S2. Integrated Reporting moved under the same roof. In the EU, the CSRD and its ESRS standards have made detailed sustainability disclosure mandatory for a large band of companies. In India, SEBI’s BRSR is now required for the top 1000 listed companies by market capitalisation. GRI is still the most widely used framework for reporting impacts on people and the environment and it now works alongside these newer regimes rather than against them.
Frameworks KMS works across
Kanaka Management Services (KMS Group) supports companies across the frameworks that matter now, not just the ones that mattered a decade ago. The work is readiness, gap assessment, data and disclosure preparation and implementation support, aligned with the standard a company reports under. What we do is get a company ready to disclose credibly and stand behind its numbers
- BRSR (India): readiness and disclosure preparation for SEBI’s Business Responsibility and Sustainability Reporting, the strongest local angle for any India based company.
- ISSB, IFRS S1 and S2: gap assessment and disclosure preparation aligned with the global baseline for sustainability and climate reporting.
- CSRD and ESRS (EU): readiness and implementation support for companies inside the EU’s mandatory disclosure regime.
- GRI: reporting aligned with the most widely used impact framework.
- SASB and Integrated Reporting: support under the frameworks now held within the ISSB and IFRS Foundation.
- TCFD aligned climate disclosure: climate risk reporting consistent with the recommendations now consolidated into IFRS S2.
- CSR impact assessment and carbon footprinting: measuring social impact and the greenhouse gas footprint that sits underneath the disclosure.
How KMS approaches sustainability and ESG reporting
KMS helps companies measure their social, environmental and economic impacts, including their greenhouse gas footprint and turn that into sustainability disclosure. The work covers the data behind a report, the structure of the disclosure and alignment with the framework a company uses. As the rules tighten, the value is less about any single standard and more about getting the measurement right and the report credible to investors, regulators and customers.
Carbon sits inside this. Measuring a company’s GHG footprint is the first step, and once a company knows its number, reducing what it can and offsetting the rest with credible carbon credits is the next. KMS works on both the measurement and the offsetting, which is why footprinting connects directly to the rest of what we do. The same logic runs through our life cycle assessment and energy audit work, where the data behind a footprint gets built. For credits, we develop projects under the major standards, including Gold Standard. The wider picture sits in our carbon credit knowledge hub.
Frequently asked questions
What is sustainability reporting?
Sustainability reporting is how a company measures and discloses its social, environmental and economic impacts, alongside its commitments to responsible operations. It uses frameworks like GRI to structure what gets reported. Increasingly it is mandatory rather than voluntary, driven by regimes like the EU’s CSRD and India’s BRSR.
What is the difference between GRI, SASB and ISSB?
GRI focuses on a company’s impacts on people and the environment and is the most widely used framework globally. SASB produced industry specific standards for investors and is now governed by the ISSB. The ISSB’s IFRS S1 and S2 are the new global baseline for sustainability and climate disclosure, consolidating the work of SASB and the TCFD recommendations.
What is a carbon footprint assessment?
A carbon footprint assessment measures the greenhouse gas emissions a company, product or activity is responsible for, usually across Scope 1, 2 and 3. It is the starting point for any climate strategy. Once a company knows its footprint, it can reduce what it can and offset the rest with carbon credits.
Is sustainability reporting mandatory?
It depends where a company operates and its size. In the EU, the CSRD makes detailed sustainability reporting mandatory for many companies. In India, SEBI’s BRSR is required for the top 1000 listed companies by market capitalisation. Elsewhere much reporting is still voluntary but expected, especially by investors and large customers.
How does KMS support sustainability reporting?
KMS provides readiness, gap assessment, data and disclosure preparation and implementation support, aligned with the framework a company reports under, whether GRI, BRSR, ISSB, CSRD or another. KMS prepares a company to disclose credibly. It does not certify, assure or audit the report itself, which is handled by separate accredited bodies.
How does sustainability reporting connect to carbon credits?
Reporting often starts with measuring a company’s greenhouse gas footprint. That number drives the next decisions: cutting emissions where possible and offsetting the remainder with carbon credits. KMS works on both the footprint measurement and the carbon offsetting, so a company can go from disclosure to action in one place.
Talk to a KMS sustainability consultant
Need to measure your footprint, build a sustainability or ESG report, or work out which framework applies to you? Tell us where your company is and we will scope it.
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