India · SEBI BRSR · 2026
Carbon accounting software for companies in India
Indian companies face SEBI's BRSR and BRSR Core, the Carbon Credit Trading Scheme (CCTS) and rising value-chain data requests from customers and EU buyers — and they need a greenhouse-gas inventory an assessor or assurance provider will accept. CarbonTool gives Indian companies enterprise-grade framework depth: Scope 1, 2 and 3 on one data backbone, BRSR-ready disclosures alongside CSRD, VSME, GRI, CDP and ISSB, transparent pricing and a free trial — without the enterprise price tag.
The short answer
Yes — mandatory sustainability and greenhouse-gas reporting already applies to large companies in India. The principal rule is the Securities and Exchange Board of India's Business Responsibility and Sustainability Report (BRSR), mandatory for the top 1,000 listed companies by market capitalisation since FY 2022–23. A subset called BRSR Core requires reasonable assurance (or, after recent amendments, "assessment or assurance") on nine key ESG attributes — including Scope 1 and Scope 2 GHG emissions — phased in on a glide path that reaches all top 1,000 companies by FY 2026–27. Separately, the Carbon Credit Trading Scheme (CCTS) places binding GHG emission-intensity targets on hundreds of energy-intensive industrial installations. For companies that must produce a defensible, BRSR-ready inventory, CarbonTool is a strong fit — it covers Scope 1, 2 and 3 and maps to BRSR, CSRD, VSME, GRI, CDP and ISSB from a single data backbone.
Mandatory sustainability & GHG reporting requirements in India
India does not transpose the EU's CSRD; it runs its own securities-market disclosure regime built around SEBI's BRSR, alongside an emerging compliance carbon market. The threads below set out who must report, the thresholds, the timelines, and where Scope 3 and assurance fit. Specifics are still moving — treat figures as indicative and confirm what applies to your company.
SEBI BRSR (mandatory)
The Business Responsibility and Sustainability Report is mandatory for the top 1,000 listed companies by market capitalisation, filed annually with the company's annual report since FY 2022–23. It covers environmental, social and governance disclosures across nine principles.
BRSR Core + assurance
A focused subset of nine ESG attributes — including Scope 1 and Scope 2 GHG emissions and intensity — that must carry reasonable assurance (now "assessment or assurance"). It is phased in by market-cap rank, reaching all top 1,000 listed companies by FY 2026–27.
Carbon Credit Trading Scheme (CCTS)
A compliance carbon market run by the Bureau of Energy Efficiency that sets binding GHG emission-intensity targets on energy-intensive installations across sectors such as aluminium, cement, chlor-alkali, pulp & paper, steel, fertiliser, petrochemicals, refining and textiles, with the first compliance period under way from FY 2025–26.
Value-chain (Scope 3) disclosures
Value-chain ESG disclosure was eased in March 2025: it became voluntary, with the partner threshold moving to those at 2% or more of purchases/sales, applying from FY 2025–26 and assessment/assurance deferred. The trajectory still points to greater Scope 3 expectations over time.
ISSB / IFRS S1 & S2 alignment
India is moving toward the global ISSB baseline. ICAI's Sustainability Reporting Standards Board is developing standards and guidance, and many Indian companies voluntarily report against GRI, CDP and TCFD-style frameworks to satisfy international investors.
Energy & PAT legacy
Designated energy-intensive consumers have long reported under the Energy Conservation Act and the Perform, Achieve and Trade (PAT) scheme, which is being transitioned into the CCTS compliance mechanism for relevant sectors and entities.
The BRSR Core assurance glide path
BRSR Core narrows the full BRSR down to nine measurable ESG attributes and attaches third-party assurance to them. SEBI phases that requirement in by market-capitalisation rank, so the largest companies were caught first and the obligation widens each year:
| Financial year | Companies in scope for BRSR Core assurance | By market-cap rank |
|---|---|---|
| FY 2023–24 | Top 150 listed companies | Top 150 |
| FY 2024–25 | Top 250 listed companies | Top 250 |
| FY 2025–26 | Top 500 listed companies | Top 500 |
| FY 2026–27 | All top 1,000 listed companies | Top 1,000 |
BRSR Core requires the more rigorous reasonable assurance on its nine attributes — among the more stringent assurance mandates globally. A March 2025 SEBI amendment broadened the wording to "assessment or assurance" to widen the pool of eligible providers, but the substance of a tested, traceable dataset remains.
Scope 1, 2 and 3 — what's actually required
Scope 1 and Scope 2 GHG emissions (absolute and intensity-based) sit inside the nine assured BRSR Core attributes, so they are effectively mandatory for in-scope listed companies. Scope 3 appears in the broader BRSR as a leadership indicator rather than a fully assured core metric — increasingly expected by investors but not yet assured for all filers. Value-chain (upstream and downstream) ESG disclosure was significantly eased in March 2025: the threshold moved from partners covering 75% of purchases/sales to those individually at 2% or more of purchases/sales, and the disclosure itself was made voluntary, applying from FY 2025–26 with assessment/assurance deferred to around FY 2026–27. In practice, the direction of travel is clear: Scope 3 and value-chain data will matter more over time, so building the capability early is sensible.
The SME and unlisted picture
BRSR is a listed-company regime, so most Indian SMEs and unlisted companies are not directly mandated to file it today. But the reporting reaches them indirectly: large listed customers, banks and EU buyers increasingly ask suppliers for emissions and ESG data, and CCTS-obligated industrial buyers push requirements down their supply chains. Unlike the EU there is no single "VSME"-style voluntary standard codified in India yet — though ICAI's Sustainability Reporting Standards Board is working toward ISSB (IFRS S1/S2) alignment, and many Indian companies already report voluntarily against GRI, CDP and TCFD-style frameworks. For an Indian SME, the pragmatic path is a lightweight but credible Scope 1–3 inventory that can answer customer questionnaires now and scale into BRSR, CSRD or VSME if you list, grow or export.
Note for exporters: Indian companies with large EU subsidiaries can be pulled directly into the EU's CSRD, and exporters supplying large EU customers may receive ESRS-style data requests — though the EU's Omnibus simplification package has narrowed CSRD scope to the largest companies and capped what can be demanded of smaller non-EU suppliers. See our CSRD software guide for Europe if EU reporting is in play.
Please note: this is general information for 2026, not legal or compliance advice. India's BRSR, BRSR Core, value-chain rules and the CCTS are evolving — thresholds, timelines and assurance requirements have been amended more than once and may change again. Confirm your specific obligations with a qualified advisor, auditor or your company secretary before relying on anything here.
How to comply: build an auditable GHG inventory
Whether you file BRSR Core, answer a customer's ESG questionnaire or report under CCTS, the same foundation is required: a defensible greenhouse-gas inventory built on recognised methodology, where every figure traces back to its source, unit, emission factor and data-quality level. Spreadsheets rarely survive a reasonable-assurance review — purpose-built carbon accounting software does. A typical path:
Map your boundary and data sources
Define organisational and operational boundaries, then connect the systems that already hold the data — utility bills, fuel logs, ERP and procurement records, and HR/travel systems — so the inventory is grounded in your real activity.
Build Scope 1, 2 and 3 on GHG-Protocol methodology
Apply recognised emission factors to activity and spend data. Spend-based factors give a fast first Scope 3 estimate from categorised procurement, which you refine where it matters most.
Produce BRSR-ready and framework outputs
Generate the GHG figures BRSR Core needs, plus CSRD, VSME, GRI, CDP and ISSB-aligned outputs, so the same data backbone serves multiple disclosure obligations at once.
Make it assurance-ready
Keep a full audit trail — source, unit, emission factor and data-quality score on every figure — so an assessor or assurance provider can trace each number, which is essential for BRSR Core reasonable assurance.
CarbonTool is designed for exactly this workflow: import activity and spend data, apply GHG-Protocol emission factors from a large template library, refine your highest-impact suppliers with primary data, and produce framework-ready outputs. See how the carbon accounting and reporting modules fit together.
Why CarbonTool for India
CarbonTool gives Indian companies the framework depth of an enterprise platform with the flexibility to start small. The points below matter most for an Indian buyer weighing BRSR, CCTS and growing value-chain demands:
BRSR-ready Scope 1, 2 and 3
Build the absolute and intensity-based GHG figures BRSR Core requires, with the audit trail a reasonable-assurance review demands — every figure traceable to source, unit, factor and data-quality level.
Multi-framework coverage from one backbone
CarbonTool maps the same emissions data to BRSR, CSRD, VSME, GRI, CDP, ISSB and PCAF, so an Indian company that also exports or has EU subsidiaries reports once rather than rebuilding for each framework.
Multi-entity consolidation
Consolidate emissions across subsidiaries, plants and business units — useful for Indian groups and listed parents that must roll up many reporting entities into a single inventory.
Value-chain and supplier data
A supplier portal collects primary data from your largest value-chain partners, helping you answer customer and investor Scope 3 requests and prepare for tightening value-chain expectations.
Integrations and custom connectors
Connect ERP, procurement and other business systems through integrations and custom connectors, plus an API, so data flows in automatically rather than being re-keyed each reporting cycle.
Self-serve or done-for-you delivery
Run it yourself, or use managed and done-for-you delivery — including white-label options for consultancies serving Indian clients — so you can match the level of support to your in-house capacity.
Transparent pricing and global reach
Pricing is published up front, with INR equivalents easy to estimate, and CarbonTool serves companies across Romania, wider Europe, the UK, the Middle East, Asia and the Americas — relevant for Indian exporters and multinationals.
For larger groups with multiple subsidiaries, plants and reporting entities, CarbonTool consolidates emissions across the whole structure — see our enterprise carbon accounting software guide. Pricing is transparent and published up front; review the plans to budget in advance, with INR equivalents easy to estimate from the listed price.
Got more questions?
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Yes. SEBI's Business Responsibility and Sustainability Report (BRSR) is mandatory for the top 1,000 listed companies by market capitalisation and has been filed annually since FY 2022–23. A subset called BRSR Core requires reasonable assurance (or "assessment or assurance") on nine ESG attributes, phased in by market-cap rank and reaching all top 1,000 listed companies by FY 2026–27. India does not apply the EU's CSRD domestically, though Indian companies with EU subsidiaries or large EU customers can still be affected by it.
For the top 1,000 listed companies, the main requirement is BRSR, with BRSR Core attaching reasonable assurance to nine ESG attributes including Scope 1 and Scope 2 GHG emissions. Separately, the Carbon Credit Trading Scheme (CCTS) sets binding GHG emission-intensity targets on energy-intensive industrial installations across sectors such as cement, aluminium, steel and refining. Most SMEs and unlisted companies are not directly mandated to file BRSR but increasingly receive ESG and emissions data requests from listed customers, banks and EU buyers.
Scope 1 and Scope 2 emissions are inside the assured BRSR Core attributes, so they are effectively mandatory for in-scope listed companies. Scope 3 currently sits in the broader BRSR as a leadership indicator rather than a fully assured core metric. Value-chain (Scope 3) ESG disclosure was made voluntary in a March 2025 amendment, with the partner threshold set at 2% or more of purchases/sales and assessment/assurance deferred. Expectations around Scope 3 are rising, so building the capability early is sensible.
BRSR is filed annually alongside the company's annual report. BRSR Core assurance is phased in by market-cap rank: top 150 listed companies from FY 2023–24, top 250 from FY 2024–25, top 500 from FY 2025–26, and all top 1,000 from FY 2026–27. Value-chain ESG disclosure applies (voluntarily) from FY 2025–26 with assessment/assurance deferred to around FY 2026–27. Dates have been amended before, so confirm the current timeline for your company.
For most companies, the best carbon accounting software in India is one that produces a BRSR-ready, assurance-grade Scope 1, 2 and 3 inventory and also maps to CSRD, VSME, GRI, CDP and ISSB for exporters and multinationals. CarbonTool does this from a single data backbone, with multi-entity consolidation, a supplier portal, ERP and procurement integrations plus custom connectors, self-serve or done-for-you delivery, and transparent pricing — making it a strong choice for Indian listed companies, exporters and growing SMEs alike.
Most Indian SMEs and unlisted companies are not directly required to file BRSR today, and India has not yet codified a single VSME-style voluntary standard. However, large listed customers, banks and EU buyers increasingly request emissions and ESG data, and CCTS-obligated industrial buyers push requirements down their supply chains. The practical approach for an SME is a lightweight but credible Scope 1–3 inventory that answers customer questionnaires now and scales into BRSR, CSRD or VSME as the company grows, lists or exports.
BRSR, CCTS and Scope 1–3.
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