SIT Consulting · Service 02

SIT Assessment — Double Materiality Consulting

A structured assessment of an organisation's IT sustainability posture using GCF's Double Materiality methodology — evaluating both impact materiality (how IT affects the environment) and financial materiality (how environmental risks affect IT operations). Produces BRSR-ready and CSRD-aligned outputs.

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Double MaterialityBRSR Principle 6Scope 1/2/3 GHGE-Waste AssessmentPeer BenchmarkingRisk Register
The Challenge

Why organisations need this

India's BRSR framework requires organisations to assess their sustainability impact from both directions: how their operations affect the environment (impact materiality) and how environmental changes create financial risks for the business (financial materiality). Most IT organisations have only scratched the surface of either dimension.

GCF's Double Materiality Assessment provides a rigorous, evidence-based evaluation across both dimensions — producing the verified data, gap analysis, and risk register needed for credible BRSR disclosure, ESG investor reporting, and strategic sustainability decision-making.

Ideal For

  • IT companies approaching their first BRSR filing
  • Organisations that have filed BRSR but need to improve the quality and depth of environmental disclosure
  • Companies facing ESG investor due diligence requiring evidence-based sustainability data
  • IT organisations with high AI compute footprints needing formal Scope 2 and 3 measurement
  • Organisations preparing for CSRD compliance as global subsidiaries or exporters
Our Approach

How GCF delivers this engagement

1

Scope Scoping & Stakeholder Alignment

Define the boundaries of the assessment: which entities, which geographies, which IT systems. Align on materiality thresholds and reporting standards (BRSR, GRI, CSRD as relevant). Stakeholder interviews to identify sustainability priorities.

2

Impact Materiality Assessment

Structured data collection for Scope 1 (direct emissions), Scope 2 (purchased electricity), and priority Scope 3 categories (business travel, procurement, use of sold products, employee commuting). AI workloads measured separately using kgCO₂e per inference methodology. E-waste, water, and biodiversity impact assessed.

3

Financial Materiality Assessment

Climate risk assessment for IT operations: physical risks (data centre flooding, heat stress), transition risks (carbon pricing, regulatory requirements, stranded assets). Supply chain sustainability risk assessment. ESG investor materiality mapping.

4

Gap Analysis & Benchmarking

BRSR Principle 6 gap analysis: what data exists, what's missing, what needs to be created. Peer benchmarking: how does this organisation compare to sector leaders on key sustainability metrics? GCF SIT Rating pre-assessment.

5

Report & Risk Register

Double Materiality report: findings, gaps, benchmarks, and recommendations. Risk register: sustainability risks affecting IT operations, ranked by likelihood and impact. BRSR data architecture: what to collect, how, and in what format.

Deliverables

What you receive

DeliverableDescription
Double Materiality ReportImpact materiality findings (Scope 1/2/3, e-waste, water); financial materiality findings (climate risk register); materiality heatmap by topic
BRSR Readiness ScoreGap analysis against BRSR Principle 6 disclosure requirements; traffic-light readiness assessment; priority actions to achieve full disclosure
Peer Benchmark ReportComparison of key sustainability metrics against 5 sector peers; gap-to-leader analysis; quick wins with highest benchmark improvement potential
Risk RegisterClimate and environmental risks affecting IT operations; ranked by likelihood and financial materiality; suggested mitigation actions
BRSR Data ArchitectureRecommended data collection processes, systems, and responsibilities; BRSR-ready data fields and calculation methodology
Management PresentationExecutive summary of findings; priority recommendations; proposed next steps for board and sustainability committee
Engagement Model

How engagements work

Structure & Pricing
Pricing ModelScoped & priced per organisation
Discovery CallComplimentary · no obligation
Typical Duration6–12 weeks
Delivery ModeOn-site & remote · Across India
CSR FundingAvailable for eligible organisations

All consulting is B2B

GCF consulting engagements are scoped and priced per organisation based on size, complexity, and scope. Every engagement begins with a complimentary discovery call — no obligation.

Engagements are delivered jointly by GCF experts and your internal team, ensuring knowledge transfer and long-term capability building — not consultant dependency.

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Ready to start your sustainability journey?

Initial discovery call is complimentary. GCF consulting is B2B — delivered to corporate clients and institutions, not individuals.

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Get in Touch

Or reach us directly
niladric@greencomputingfoundation.org +91 81059 66200

All consulting is B2B

GCF consulting engagements are scoped and priced per organisation. Initial discovery call complimentary. Engagements typically run 4–16 weeks depending on scope.