Yes. The GRI Standards relate to many other reporting frameworks and sustainability initiatives including SEBI BRSR Framework in India. GRI’s linkage documents are designed to highlight these connections and enable organisations to fulfill multiple reporting requirements. The information collected for these disclosures allows companies to create a sustainability/ESG report based on the GRI Standards at the same time as complying with the SEBI BRSR Framework, without duplicating effort. Indian situation: Sustainability or ESG Reporting in India is governed by mandate as well as voluntary initiatives. The Securities and Exchange Board of India (SEBI) has mandated ESG (environmental, social, and governance) reporting requirements. India’s top 1,000 listed entities (by market capitalisation) will need to submit a Business Responsibility and Sustainability Report (BRSR). As one of the leading Sustainability Reporting Consultants in India, Consultivo supports organisations to prepare their Business Responsibility and Sustainability Report (BRSR).