At DLS & Associates LLP, we are committed to supporting organizations in building a responsible, transparent, and forward-looking sustainability framework. Our dedicated ESG and Sustainability practice focuses on helping clients align with global reporting standards, regulatory requirements, and investor expectations through data-driven and stakeholder-centric reporting solutions. Our Core Focus Areas:

  • Sustainability Report Development: We assist companies in designing and developing sustainability reports that reflect their environmental, social, and governance (ESG) performance. These reports are structured in alignment with recognized global frameworks such as:
    • GRI Standards (Global Reporting Initiative)
    • UN Sustainable Development Goals (SDGs)
    • Integrated Reporting
    • SEBI BRSR / BRSR Core requirements
    • TCFD (Task Force on Climate-related Financial Disclosures)
    • IFRS Sustainability Disclosure Standards
  • Gap Assessment & Benchmarking: We conduct detailed gap assessments of existing ESG/Sustainability reports against:
    • Global frameworks and best practices
    • Peer benchmarks
    • Regulatory and investor requirements: Our assessments identify areas of non-alignment, improvement, and opportunities for enhanced disclosures.
  • ESG Data Architecture & Performance Tracking: We design the data architecture and governance structure needed to support robust ESG reporting. This includes:
    • Defining roles and ownership for data collection
    • Building ESG data report
    • Standardizing performance metrics
  • Stakeholder-Centric ESG Advisory: We help clients showcase their commitment to stakeholders by:
    • Mapping key stakeholder groups
    • Identifying material ESG issues
    • Establishing communication strategies to demonstrate ESG progress
    • Integrating stakeholder feedback into the reporting cycle
  • ESG Due Diligence & Regulatory Reports: We provide technical support in preparing and reviewing:
    • ESG Due Diligence Reports for investors and lenders
    • Business Responsibility and Sustainability Reports (BRSR) under SEBI LODR
    • Extended Producer Responsibility (EPR) reports
    • Scope 1, Scope 2, and Scope 3 emissions data and disclosure
    • Custom ESG Reports for global investors and rating agencies
  • ESG Due Diligence & Regulatory Reports:
    • Our Social Impact Assessment services are designed to provide a structured evaluation of both intended and unintended social consequences — enabling better decision-making, stakeholder engagement, and regulatory alignment.
  • XBRL (eXtensible Business Reporting Language) filing
    • We cater to companies that are mandated to file their financials in XBRL under the Companies Act, 2013 and related MCA guidelines.