Data Governance as a Strategic Enabler of ESG Assurance and BRSR Compliance: A Maturity Assessment Framework for Manufacturing Industries

Hari Om Tatsad

Data Governance as a Strategic Enabler of ESG Assurance and BRSR Compliance: A Maturity Assessment Framework for Manufacturing Industries

Author(s)	Hari Om Tatsad
Country	India
Abstract	The growing emphasis on Environmental, Social and Governance (ESG) performance and Business Responsibility and Sustainability Reporting (BRSR) compliance has increased the need for reliable, transparent and assurance-ready sustainability data. Manufacturing industries generate ESG information across multiple operational functions, including environmental management, occupational health and safety, human resources, procurement, compliance, risk management, and corporate governance. However, fragmented data sources, manual reporting practices, unclear ownership, inconsistent methodologies, and weak quality controls often reduce the credibility of ESG disclosures. This study positions data governance as a strategic enabler of ESG assurance and BRSR compliance in manufacturing industries. The paper proposes a Data Governance Maturity Assessment Framework that integrates Data Governance Theory, Stakeholder Theory and the Resource-Based View. The framework identifies six key dimensions: governance leadership, data ownership and stewardship, data quality management, technology and information security, ESG assurance readiness and continuous improvement. These dimensions collectively support accurate, complete, consistent, timely, secure and verifiable ESG information. A 100-point maturity assessment model is proposed to evaluate organizational readiness, with five maturity levels ranging from Initial to Optimized. The study argues that ESG reporting quality depends not only on sustainability performance but also on the governance of underlying data assets. Strong data governance improves accountability, traceability, evidence management, assurance preparedness, and regulatory compliance. For manufacturing organizations, the framework provides a practical roadmap to strengthen ESG data systems, improve BRSR reporting, reduce assurance risks, and enhance stakeholder confidence. The study contributes to sustainability reporting literature by conceptualizing ESG reporting as a data governance challenge and offers a structured tool for managers to assess and improve ESG data maturity. Future empirical research may validate the proposed framework across manufacturing sectors and examine how data governance maturity influences ESG reporting quality, assurance outcomes, and sustainable business performance.
Keywords	Data Governance; ESG Assurance; BRSR Compliance; ESG Reporting; Manufacturing Industries; Maturity Assessment Framework
Published In	Volume 7, Issue 7, July 2026
Published On	2026-07-07

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Data Governance as a Strategic Enabler of ESG Assurance and BRSR Compliance: A Maturity Assessment Framework for Manufacturing Industries

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