India's top 1,000 listed companies now face mandatory BRSR Core assurance and BEE Carbon Credit Trading Scheme (CCTS) targets.
SEBI & BEE 2026 RulesSwipe Through All 11 Slides →
SEBI's Business Responsibility and Sustainability Reporting (BRSR) Core now covers the top 1,000 listed Indian entities by market capitalization.
FY2026–27 MandateThird-Party Verification Required
BRSR Core tracks 9 quantitative KPIs: GHG footprint, water footprint, energy intensity, waste circularity, employee safety, diversity, and fairness.
PPP-Adjusted IntensitiesRevenue & Physical Output Ratios
Large listed Indian firms must disclose BRSR Core metrics across value-chain partners representing 75% of annual purchases and sales by value.
2% Individual Partner ThresholdScope 3 Supplier Data Push
Transitioning from PAT to the Carbon Credit Trading Scheme (CCTS), BEE sets GHG intensity targets (tCO2e/t product) across 9 industrial sectors.
Steel, Cement, AluminumChlor-Alkali, Paper, Petrochem
Obligated entities beating their BEE intensity trajectory earn Carbon Credit Certificates (1 CCC = 1 tCO2e) tradable on IEX, PXIL, and HPX.
BEE + CERC RegulatedVoluntary Offset Mechanism Added
Plant-level GHG monitoring built for India's CCTS and BRSR Core directly helps Indian steel and aluminum exporters verify EU CBAM declarations.
Avoids Punitive Default ValuesISO 14064-1 / 14044 Alignment
Use the Central Electricity Authority (CEA) weighted average grid factor (~0.716 tCO2/MWh) for Location-Based Scope 2 and captive/open-access PPAs for Market-Based.
Green Energy Open Access100 kW Threshold Lowered
BRSR Core Attribute 2 tracks total water consumption, discharge treatment quality, and Zero Liquid Discharge (ZLD) recovery in water-stressed blocks.
RO + MVR Evaporators85–95% Process Water Recycled
Calculate your Scope 1–3 and CBAM data free in our 16 tools, or email admin@sustainabilityawakening.com for openLCA/SimaPro value-chain modeling.
Typical 12–16h ReplyBRSR Core & CBAM Ready
Filter India SEBI BRSR Core, EU CBAM, CSRD, and US SB 253 deadlines and launch our 16 free ESG calculators now.
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