Scope 1, 2 and 3 emissions explained: a guide for Indian companies
What Scope 1, 2 and 3 emissions mean under the GHG Protocol, how location-based and market-based Scope 2 differ, the 15 Scope 3 categories, and what Indian companies and MSME suppliers are being asked for.
What do Indian rules ask for today?
SEBI's Business Responsibility and Sustainability Report (BRSR) asks listed companies for Scope 1 and Scope 2 emissions. The BRSR Core format (SEBI annexure, July 2023) lists total Scope 1 and total Scope 2 emissions in tCO2e, with a gas-wise break-up where available, plus Scope 1 and 2 intensity per rupee of revenue adjusted for purchasing power parity (PPP) and per unit of output. The format says emissions may be measured using the GHG Protocol Corporate Standard.
Under the 28 March 2025 circular, the top listed companies by market capitalisation must get assessment or assurance of BRSR Core on this glide path: top 150 in FY 2023-24, top 250 in FY 2024-25, top 500 in FY 2025-26 and top 1,000 in FY 2026-27. Scope 3 appears in the BRSR as a voluntary leadership indicator. Our BRSR guide covers the full framework.
Sources: GHG Protocol Corporate Accounting and Reporting Standard (revised edition, 2004); GHG Protocol Scope 2 Guidance (2015); GHG Protocol Corporate Value Chain (Scope 3) Standard (2011); GHG Protocol: public consultations page; GHG Protocol: release opening Scope 2 and electricity-sector consequential consultations; GHG Protocol: key standard development updates FAQ (29 July 2026); GHG Protocol: Scope 3 Standard Revisions Phase 1 Progress Update (March 2026, draft); SEBI: Format of BRSR Core, Annexure I (July 2023); SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 (28 March 2025); Central Electricity Authority, CO2 Baseline Database for the Indian Power Sector, User Guide Version 22.0 (August 2026)
This article was prepared with AI assistance and checked by the GreenEye team against the sources shown in each section.
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