Preparing an Indian Manufacturing Subsidiary's Data for a European Parent's CSRD Reporting
When its European parent became subject to the Corporate Sustainability Reporting Directive, this Indian subsidiary had to start producing ESG data in a format the group's consolidated CSRD report could actually use. A2 scoped the requirement, built the data collection framework, and aligned it with India's own BRSR di
[PLACEHOLDER CASE STUDY: edit this with your real client's details, dates, and outcome before publishing.] The starting point was scoping exactly which CSRD data points the India subsidiary was expected to feed into the parent's group-level report, since CSRD's requirements are extensive and not every data point is relevant to every subsidiary.
Scoping the subsidiary's CSRD data requirements
The parent's CSRD reporting template was reviewed against the India subsidiary's actual operations, environmental footprint, and workforce data to identify which specific data points the subsidiary needed to track and report, rather than attempting to collect everything the directive covers in the abstract.
Building the ESG data collection framework
A data collection framework was set up across the subsidiary's operations to capture the required environmental, social, and governance metrics on a recurring basis, structured so the output could be consolidated into the parent's group reporting format without manual rework each cycle.
Aligning with India's own BRSR disclosure requirements
Since the subsidiary also had its own Business Responsibility and Sustainability Reporting obligations in India, the CSRD data framework was designed to serve both requirements from the same underlying data set, rather than running two disconnected reporting processes.
The Result
The India subsidiary began feeding accurate, correctly scoped ESG data into its parent's CSRD report on schedule, while also meeting its own BRSR obligations from the same data collection process.
Key outcomes
- CSRD data requirements scoped specifically to the subsidiary's actual operations
- Recurring ESG data collection framework established across the subsidiary
- BRSR and CSRD reporting aligned to a single underlying data set
- Data delivered to the parent's group reporting cycle on schedule
Why This Matters Beyond This Case
[PLACEHOLDER: replace this section with your own framing.] An Indian subsidiary of a CSRD-obligated European parent often gets a generic data request from group finance with no context for what's actually relevant locally, and building a framework scoped to the subsidiary's real operations, rather than trying to answer every line item, is what keeps the reporting burden manageable.