Benchmarking, Gap Analysis, and Sustainability Report Drafting for a Major Infrastructure Company

We enable organizations to strengthen their sustainability reporting and meet compliance requirements.

Major Infrastructure Company

A tailored solution to accelerate ESG integration and reporting aligned with evolving regulations.

A major infrastructure and construction company wanted to benchmark its sustainability reporting against frameworks such as GRI, TCFD, and the local SEC, while comparing its performance with global competitors. The company also sought to identify and address disclosure gaps and draft a comprehensive and updated sustainability report aligned with regulatory and stakeholder expectations.

Crisil’s approach involved,

Key Requirements in Frameworks: Summarized the key requirements outlined in GRI, TCFD, and regional regulator to ensure the client’s sustainability report complied with relevant disclosure standards.

Benchmarking:

• Analyzed the client's existing sustainability report and disclosures against leading industry frameworks, including GRI, TCFD, and the local SEC.
• Identified the company's material topics and benchmarked them against the generic disclosures and material topic disclosures recommended by the frameworks.
  
• Conducted a comprehensive comparison of the client’s disclosures with those of its major competitors across the globe.

Gap Analysis: Identified gaps in the client’s reporting relative to industry frameworks and competitors, categorizing gaps into:

• Must-haves: Critical elements required to meet compliance.
  
• Good-to-haves: Valuable enhancements to improve transparency and stakeholder engagement.
  
• Have-nots: Optional but beneficial additions for long-term improvement.
  

For each gap, we delivered clear, prioritized recommendations for short-, medium-, and long-term action.

Drafting Sustainability Report:

• Collaborated with multiple stakeholders such as investor relations, sustainability, CSR, and corporate teams to gather relevant data aligned with disclosure requirements.
• Enhanced the value proposition by mapping and measuring the impact of the company’s initiatives and disclosures against the UN SDGs.
• Incorporated anecdotal evidence to showcase client’s success stories and achievements in sustainability.
• Highlighted key aspects the client wanted to emphasize, such as material topics and improvements made based on the gap analysis.
• Drafted a comprehensive sustainability report aligned with GRI, TCFD, and local SEC standards, ensuring alignment with regulatory requirements and investor expectations.

• Delivered a detailed benchmarking analysis, helping the client understand how they compared to both global standards and industry competitors.
• Provided a clear roadmap to bridge gaps with actionable recommendations, categorized and prioritized for short-, medium-, and long-term implementation.
• Drafted an updated report, fully aligned with GRI, TCFD, and regional regulator frameworks, helping the client strengthen its sustainability disclosures and stakeholder communication.