Risk governance suiteDisclosure command centre
One register. Every mandate. Assurance-defensible.
Everything below is live: click any row for its full story, use ✎ to edit, 🗑 to delete, and “＋ Add” to create. Numbers recompute as you change data or parameters.
What am I looking at? (read me first)
WhatThe cockpit. It summarises the whole disclosure cycle: how ready you are for third-party assessment, how much data is in, what's overdue, and which regulatory obligations apply this year.
HowEvery number is derived, never typed here. The readiness dial is a weighted average of five dimensions (edit them in M5). Collection counters roll up from the data-point register (M3). Obligations come from the rule engine (M1).
WhyA 2nd Line of Defence/CFO opens one screen and knows exactly where the filing stands and what will embarrass the entity at assessment — before the assessor finds it.
New?If words like BRSR, Scope 2 or “assurance” mean nothing yet, start at the Glossary & 60-second primer — every term used anywhere in the studio is defined there in plain English.
In plain words: this page never lies because you can't type on it. Fix the source, the dashboard follows.
M1–M4MeasureScope, collect once, compute deterministically
M5AssureControls + evidence sufficiency per KPI
M6ApproveOwner → 2nd Line of Defence → CFO → Committee → Board
M7–M10DefendClimate-in-risk, targets, filings, reg-change loop
NEW · C1
Greenhouse Gas Accounting
Scope 1, Scope 2 dual reporting and all material Scope 3 categories with activity data, factors, evidence and inventory controls.
NEW · C2
Carbon Accounting
Organisational carbon ledger, base-year governance, financed emissions, intensity metrics, restatements and assurance trail.
NEW · C3
Decarbonisation Pathway
Target pathway, abatement initiatives, marginal abatement cost, progress tracking and net-zero governance.
Assurance readiness — composite
Weighted · edit dimensions in M50Readiness
Collection status by principle
Derived from M3 registerLive obligations — this period
Derived by M1 rule engine · click a rowOrientation
How It Works — end to end
The complete journey of a single number: from an electricity bill in a branch to a Board-adopted, assessor-verified figure in the BRSR filing.
How does data actually get IN? (the four intake routes)
Route 1Manual entry (maker form). A named person opens a KPI's entry form, types the value, attaches evidence (invoice, register extract), and submits. In this app: “＋ Add data point” in M3, or edit any Not-started row — same form.
Route 2File upload. CSV/Excel from ERP, HRMS or utility portals mapped to KPI codes. Each imported line still lands as a Draft awaiting a checker — imports never skip control.
Route 3System connectors (phase 2). Scheduled pulls from GL, HRMS, LOS/LMS. Values arrive pre-tagged with source-system lineage.
Route 4Partner portal. Value-chain partners get a scoped login and submit into the same pipeline with the same rules.
One rule for all four routes: nothing becomes reportable until a different human (the checker) approves it and evidence is attached. Locked = usable; anything else = invisible to outputs.
Overview · multi-period
Trends & Comparison
Current year plus the next two, each computed from its own parameters — planning baselines today, comparatives once filed. Switch the active period from the masthead; add further years in Settings.
What / How / Why — multi-period logic
WhatPeriod-over-period movement of computed metrics (GHG, intensity, energy, completion) and the filed history of any individual indicator.
HowEach period carries its own parameter set and register rows. The open period is live; planned periods (current +1 and +2) start with parameters carried forward as a baseline and an empty register, ready for target-setting and early collection. Use ＋ Add period in Settings for further years; a period is marked Filed on submission and becomes the immutable comparative. Δ compares each period vs the previous — green when moving the right way (down for emissions and intensity, up for completion).
WhyBRSR requires prior-year comparatives, targets need glide paths, and the assessor asks "why did this move?" — the answer must come from the same engine that produced both years, not two spreadsheets.
In plain words: this year and last year are computed by the same formula from their own inputs — so a trend here is a fact, not a formatting exercise.
Metric trend
Pick a metric — bars are per periodAll metrics · all periods
Δ = latest vs previous periodSingle-KPI history
Filed values are archive rows — immutableOrientation · plain English
Glossary & ESG Primer
Every acronym in this studio, decoded. If you have never done ESG before, read the 60-second primer first — then nothing else in the tool should surprise you.
Never done ESG before? The 60-second primer
WhatESG = Environmental, Social, Governance. Regulators now require companies to report non-financial facts — how much energy you use, how you treat employees, how the Board oversees it all — with the same rigour as financial accounts.
Who asksThree regulators matter for an Indian lender: SEBI (the BRSR report in your annual report, because you are listed), RBI (a climate-risk disclosure, because you are a large regulated lender), and NHB/MCA for specific items like CSR. Each has deadlines and penalties.
The catchA subset of your numbers (BRSR Core) must be checked by an independent third party — like an audit. So every number needs a document behind it (evidence) and a second person who approved it (maker-checker). A number without both will fail the check.
This studioWalks the whole cycle: work out which rules apply (M1) → define each number once (M2) → collect it with evidence and approval (M3) → compute totals with published formulas (M4) → test your own controls (M5) → get sign-offs (M6) → handle climate risk (M7), promises (M8), documents (M9) and new regulation (M10).
Five words to know: KPI (a number you must report) · Evidence (the document proving it) · Maker-checker (one types, another approves) · Locked (approved — the only state that counts) · Assurance (the outside check on it all).
Glossary — every term used in this studio
Type to filter · click module links to jumpModule 1 · Measure
Applicability & Scoping
The entity profile drives everything downstream. Change a profile answer and obligations, KPI scope and controls re-derive.
What / How / Why — this module
WhatDecides which rules apply to you: BRSR? BRSR Core? Third-party assessment? RBI climate pillars? Value chain? Each answer becomes an "obligation" row with a deadline and an owner.
HowYou answer profile questions once (listed rank, NBFC layer, deposit-taking…). A versioned rule engine tests each regulation against the profile and writes the result — with the circular reference and evaluation date.
WhyGetting applicability wrong is the most expensive ESG mistake — you either over-build or miss a filing. The decision itself is evidence: exhibit #1 in the assurance file.
In plain words: tell the studio who you are; it tells you what the law expects, in a list you can defend.
Entity profile
Edit in Settings — flows everywhereRule engine results
Click a rule to see its logicObligations register
The master to-do list of the whole studioDouble materiality register
Board-approved topics in scopeModule 2 · Measure
Standards Cross-walk
One KPI dictionary, many mandates. Define an indicator once — collect once — report everywhere.
What / How / Why — this module
WhatThe dictionary of every indicator you report. Each KPI has one definition, one calculation method, and a map to every framework that wants it: BRSR/Core, RBI pillar, ISSB/IFRS S1-S2, GRI, CDP, PCAF…
HowAdd a KPI with its code, method version and framework references. When a regulator changes a definition, you bump the method version — the studio then flags every data point and prior-year comparative built on the old version.
WhyWithout a dictionary, five teams collect the same number five slightly-different ways and the assessor finds all five. With it, "collect once, report many" is real.
In plain words: this is the single agreed meaning of every number. Everything else in the studio points back here.
KPI dictionary
Click any KPI for its full definition cardModule 3 · Measure
Data Governance
Every data point carries an owner, a source, evidence and a maker-checker trail. This is where the four intake routes land.
What / How / Why — this module (and the maker-checker rule)
WhatThe register of actual values for the period — one row per KPI per period, with who entered it, from what source, with what proof.
HowLifecycle of every value: Draft (maker entered) → With checker (submitted) → Returned (checker rejected, reason logged) or Locked (approved — now usable by M4 and M9). Maker can never be checker. Evidence must be attached before locking.
WhyAssessment lives or dies on evidence and segregation of duties. A number without a second pair of eyes and a document behind it is an opinion, not a disclosure.
In plain words: one person types, a different person approves, a document proves. No exceptions — even for the CEO's number.
How to read the states
A value's journey: ○ Not started → ✎ Draft → ⏳ With checker → ✓ Locked○ Not startedNo value yetOpen ✎ on the row and enter the value, source and evidence.
✎ DraftEntered, not submittedThe maker has typed a value but hasn't sent it for approval. Set state to “With checker” to submit.
⏳ With checkerAwaiting second personA different person reviews the value + evidence, then approves (→ Locked) or sends back (→ Returned).
⚠ ReturnedRejected — see commentaryThe checker's reason is logged in the row's note. Fix and resubmit.
✓ LockedApproved & evidencedThe only state that counts — Locked rows feed computations, dashboards and downloadable packs.
⟳ ChasingWaiting on an outsiderBlocked on an external party (e.g., a value-chain partner). Escalate; nothing moves until data arrives.
Data-point register
Click a row → full lineage & trailWhat is the value-chain partner portal?
WhatA scoped login for your major suppliers and service partners to submit their own ESG data — energy & emissions, workforce & wages, governance attestations — directly into this register, instead of emailing you spreadsheets.
HowScope follows SEBI's value-chain rule: every partner contributing ≥2% of purchases/sales is in, until cumulative coverage reaches 75%. Each in-scope partner sees only their own VC-series indicators; their submissions land as Draft with mandatory evidence and pass the same maker-checker gate as internal data. Completeness scoring feeds readiness dimension 5 and control C-VC-01.
WhyValue-chain disclosure is voluntary under BRSR today, but lender ESG due-diligence and rating questionnaires already ask for it — and emailed vendor spreadsheets are unverifiable at assessment. Portal data carries the same evidence trail as your own.
In plain words: your vendors type their own numbers into your vault, under your rules — evidence attached, a second person approves. The rows below are illustrative samples (Partner 1–10 by role); replace them with your actual in-scope partners.
Value-chain partner portal
2% / 75% scope · same rules applyModule 4 · Measure
Computation Engine
Deterministic formulas over locked data only. Change a parameter below and watch the totals recompute — with the change logged.
What / How / Why — this module (and why "deterministic" matters)
WhatTurns raw locked inputs (litres of diesel, MWh of electricity, loan exposures) into reportable figures (tCO₂e, intensity ratios, financed emissions) using published formulas and versioned factor libraries.
HowFormula × factor library version × locked inputs = output. E.g. Scope 2 = electricity MWh × grid emission factor. Factors are parameters (editable below); every change recomputes and is logged so the assessor can re-run the maths.
WhyIf the assessor can't reproduce your number from your stated method, it fails. Deterministic means: same inputs, same factors, same answer, every single time.
In plain words: no spreadsheet heroics. The formula is on the label, and anyone can re-run it.
Computation parameters (editable — recomputes live)
Every edit is logged as a factor-library eventFinanced emissions by asset class
PCAF · exposure × factorIntensity ratios — ISF prescribed
Derived from totals + revenue/FTE parametersModule 5 · Assure
Controls & Assurance Readiness
Internal controls over sustainability reporting, evidence sufficiency, and the dimensions that drive the readiness dial.
What / How / Why — this module
WhatTwo registers: (1) ICSR controls — the checks that stop bad data (reconciliations, change control, maker-checker enforcement); (2) readiness dimensions — the scored view of how assessment-ready you are.
HowEach control names the KPIs it protects and carries test results. Each readiness dimension has a score and a weight — the dial on the dashboard is their weighted average. Edit a score or weight here and the dial moves.
WhyThe assessor tests controls before numbers. Strong controls = smaller samples = cheaper, faster assessment. Weak controls = every number gets audited.
In plain words: this is where you find your embarrassments before the assessor does — and price your own readiness honestly.
Readiness dimensions (drive the dashboard dial)
Edit score/weight — dial recomputesICSR control register
Design + operating effectivenessReadiness gap plan
Actions that lift the dialModule 6 · Approve
Review & Governance
A disclosure is a governed decision. Sequential sign-off, committee cadence, and actions that close loops.
What / How / Why — this module
WhatThe approval spine: who signs, in what order, and the committee calendar with tracked actions. RBI's Governance pillar asks you to prove Board oversight — this register is that proof.
HowSteps run strictly in sequence — step 5 can't sign before step 4. Each sign-off issues a certificate stamped with the data snapshot it approved. Committee decisions become actions; actions demand closure evidence.
Why"The Board saw it" must be demonstrable, not asserted. And if a number changes after sign-off, the certificate invalidates and the chain re-runs from that step — no silent edits.
In plain words: signatures in order, receipts for every signature, and nothing dies in the minutes.
Sign-off chain
Sequential · click a stepCommittee cadence & actions
Module 7 · Defend
Climate Risk Integration
Where disclosure meets the loan book: hazard scoring on the portfolio, feeding RBI pillars, ERM and ICAAP.
What / How / Why — this module (the moat)
WhatPhysical-hazard scores (flood, heat, cyclone, water stress) mapped to where your collateral actually sits, plus scenario impacts on credit cost and the capital overlay for ICAAP.
HowPortfolio exposures are geocoded to pincode; each pincode gets hazard scores from public + vendor datasets; a composite drives stressed-GNPA uplift assumptions per scenario. Results flow four ways: RBI Strategy narrative, origination caps, RCSA risk register, ICAAP Pillar II.
WhyGeneric ESG tools measure your office's electricity. For a lender, the risk is the book. This is the module competitors don't have — and the one RBI actually cares about.
In plain words: the same flood map that fills the RBI disclosure also tells credit where to stop lending. One dataset, four defences.
Physical hazard — portfolio concentration
Composite drives stressed upliftModule 8 · Defend
Targets & Transition
What you promise is tracked as rigorously as what you report.
What / How / Why — this module
WhatEvery public or internal commitment — emission intensity cuts, PCAF data-quality improvement, green product share — with a baseline, milestones and live progress.
HowProgress reads from the same locked registers (M3/M4), never typed in. Variance against the glide path is reviewed at the ESG Committee each quarter with commentary.
WhyA missed target you disclosed is a greenwashing allegation waiting to happen. Tracking against evidence keeps promises honest — or gets them revised through governance, not quietly.
In plain words: promises get the same discipline as numbers. No quietly forgetting FY30.
Target register
Module 9 · Defend
Output Factory
Every pack generated from the same locked register — no re-keying, no divergence.
What / How / Why — this module
WhatThe document generators: BRSR XBRL filing, RBI four-pillar pack, assessment evidence binder, board packs, GRI/ISSB reports, rating questionnaires.
HowGenerators read only locked data. A pack renders with its snapshot ID; if any underlying number changes, the pack is marked stale and must regenerate. AI drafts narrative around the numbers — always marked draft, always through the M6 chain.
WhyThe classic failure: Board deck says X, filing says X±ε because someone re-typed. Single-source generation makes divergence impossible.
In plain words: documents are printed from the vault, never written beside it.
Output packs
Module 10 · Defend
Regulatory Change Management
Circular → obligation → KPI → control → owner. Every instrument shows its blast radius.
What / How / Why — this module (the loop closer)
WhatA tracker of every new SEBI/RBI/NHB/ISF instrument, its impact assessment, and exactly which KPIs and controls it touches.
HowLog the circular → assess against the dictionary and control register → the studio lists impacted items → actions open with owners and dates → closure feeds back into M1 scoping if applicability changed.
WhyESG regulation moves quarterly. Without a loop back to scoping, your beautiful register quietly drifts out of compliance while you're busy filing.
In plain words: when the regulator moves, you know within days exactly what breaks — and who fixes it by when.
Instrument tracker
Admin
Settings & Parameters
White-label configuration and the global parameters that flow through every module.
What / How / Why — this page
WhatEntity identity (name, period, profile flags) and the top-level counters used on the dashboard.
HowChange here → masthead, rule engine and dashboard update. Supabase authentication and connection are completed once at sign-in; no second authentication is required.
WhyThe Miovault pattern: one build, any client. The entity name renders on every screen, pack and certificate.
Entity configuration
Deployment & persistence
Connected deployment. Authentication and project connection happen once on the opening screen. Use the sync toggle in the masthead to keep saved changes aligned with Supabase. JSON backup and CSV exports remain available as independent controls.
C1 · Greenhouse gas inventory
Greenhouse Gas Assessment & Accounting
Build an auditable emissions inventory across Scope 1, Scope 2 and material Scope 3 categories. Calculations are maintained in the ESG Studio and synchronised to Supabase with the wider assessment state.
Supabase-connected module · local-first operationEmissions inventory ledger
Activity × emission factor × GWPScope profile
tCO₂eScope 2 dual reporting: location-based and market-based totals are maintained separately. The corporate total uses the selected reporting basis.
Calculation methodology
Combustion / activityQuantify activity from invoices, meters, fuel registers or travel data.
Emissions (tCO₂e) = Activity × EF (kgCO₂e/unit) ÷ 1,000
RefrigerantsUse gas-specific leakage or recharge quantities and 100-year global warming potential.
tCO₂e = Refrigerant mass (kg) × GWP ÷ 1,000
Scope 2Location-based uses grid-average factors. Market-based uses qualifying contractual instruments; residual mix applies where required.
Scope 3Use supplier-specific, hybrid, average-data or spend-based methods according to data availability and materiality. Record method and data-quality score.
Inventory qualityMaintain organisational boundary, operational boundary, base year, factor source/version, evidence, maker-checker approval and recalculation policy.
Standards visibly applied
GHG Protocol Corporate Standard
Corporate inventory principles, organisational boundaries and Scope 1/2 accounting.
Primary corporate inventory frameworkGHG Protocol Scope 2 Guidance
Dual location-based and market-based accounting for purchased electricity, heat, steam and cooling.
Scope 2 reporting basisGHG Protocol Scope 3 Standard
Fifteen value-chain categories, materiality, calculation hierarchy and disclosure expectations.
Value-chain inventoryISO 14064-1:2018
Organisation-level quantification, reporting, inventory design, quality management and documentation.
Current edition confirmed in 2024ISO 14064-3:2019
Principles and requirements for verification and validation of GHG statements.
Assurance readinessGRI 305 / IFRS S2
Emissions disclosures and climate-related metrics connected to broader sustainability reporting.
Disclosure cross-referenceC2 · Carbon ledger & financed emissions
Carbon Accounting & Portfolio Attribution
Translate the GHG inventory into a controlled carbon ledger, intensity metrics and financed-emissions view suitable for a financial institution. This module remains operationally separate while synchronising its controlled ledger to Supabase.
Supabase-connected carbon ledgerCarbon ledger consolidation
Intensity & disclosure metrics
Accounting policy
ConsolidationSelect equity share, financial control or operational control and apply consistently across facilities and subsidiaries.
Base yearEstablish a representative base year. Recalculate for significant structural changes, methodology changes or material errors under a documented threshold.
Offsets / removalsReport gross inventory separately. Do not net offsets against Scope 1–3. Disclose removals, neutralisation and carbon credits in separate ledgers.
EvidenceRetain factor source, version, activity evidence, estimation rationale, data-quality rating, approval and assurance status for every ledger line.
PCAF-style financed emissions portfolio
Illustrative local calculationAttribution methodology
Financed emissions
Attribution factor = Outstanding amount ÷ EVIC or asset value
Financed emissions = Attribution factor × Counterparty / asset emissions
Financed emissions = Attribution factor × Counterparty / asset emissions
Data qualityScore reported/verified data highest; estimated sector or economic data lower. Show coverage and weighted score.
Asset classApply the relevant PCAF method for business loans, mortgages, commercial real estate, project finance or investments.
Applicable standard
PCAF Global GHG Accounting and Reporting Standard
Harmonised measurement and reporting of emissions associated with loans and investments; apply current asset-class methodology and disclose data quality.
Financial activitiesGHG Protocol Scope 3 · Category 15
Investments and financed activities form part of value-chain emissions for financial institutions.
Scope 3 linkageAssurance control
Reconcile exposure, denominator, attribution factor and emissions source to approved portfolio extracts and evidence.
Maker-checker + audit trailInventory boundary configuration
Required governance record
Included entitiesLegal entity, subsidiary, branch, facility and joint-operation register with inclusion rationale.
ExclusionsQuantified exclusions, materiality assessment, owner approval and remediation plan.
RestatementsTrigger, original and revised values, impact, approval date and disclosure treatment.
ResponsibilitiesData owner, sustainability reviewer, Finance/CFO approval, Risk challenge and assurance provider.
C3 · Transition plan
Decarbonisation Strategy & Delivery
Convert the verified baseline into a measurable pathway, prioritised abatement portfolio and governed transition plan. Targets, initiatives and calculations are maintained locally first and synchronised to Supabase.
Supabase-connected transition planTarget pathway
Linear planning pathway · editable assumptionsTarget methodology & guardrails
Near-term targetDefine absolute or intensity target covering material scopes, with baseline and boundary consistent with the inventory.
HierarchyAvoid → reduce → substitute → remove. Carbon credits are not a substitute for direct value-chain abatement.
ProgressCompare actual emissions with annual pathway, explain variance and reassess initiative delivery.
Net zeroDeeply reduce emissions, then neutralise residual emissions with durable removals under a documented standard.
Abatement initiative portfolio
Rank by annual abatement and ₹/tCO₂eInitiativeCapex ₹ LAbatementAnnual saving ₹ LStatus
Standards and transition-plan alignment
SBTi Corporate Net-Zero Standard
Science-based near-term and long-term target principles, value-chain coverage and net-zero endpoint.
Use the applicable validated version; track standard updatesISO 14064-2:2019
Project-level quantification, baselines, monitoring and reporting for emission reductions or removal enhancements.
Abatement project accountingIFRS S2 / transition planning
Connect climate targets, strategy, risks, capital allocation, metrics and performance to decision-useful disclosure.
Governance and disclosure integrationMarginal abatement cost
Prioritise initiatives using net annual cost divided by verified annual tCO₂e abatement, while considering feasibility and dependencies.
Portfolio sequencingResidual emissions
Identify hard-to-abate residuals separately and define approved neutralisation principles; do not obscure gross reductions.
Integrity guardrailAssurance trail
For each initiative retain baseline, methodology, evidence, owner, funding, milestone, realised abatement and independent review.
Delivery accountability