Greenhouse gas Scope 1 and Scope 2
Reviewed by CA Divyanshu Sengar · Last reviewed 29 August 2026
BRSR's greenhouse gas disclosure separates Scope 1 (direct) and Scope 2 (purchased-energy) emissions, reported in tonnes of CO2 equivalent and as intensity.
Finin2min Summary — in 2 Minutes
BRSR's greenhouse gas disclosure separates Scope 1 (direct) and Scope 2 (purchased-energy) emissions, reported in tonnes of CO2 equivalent and as intensity.
Official source and legal ownership
What this covers
BRSR requires disclosure of greenhouse gas emissions split between Scope 1 (direct emissions from sources the company owns or controls, such as fuel combustion on-site) and Scope 2 (indirect emissions from purchased electricity, heat or steam) - a distinction drawn from the internationally used GHG Protocol.
How the disclosure works
Emissions are reported in metric tonnes of CO2 equivalent (tCO2e), both as absolute figures and as intensity ratios (per rupee of turnover, and per unit of physical output where applicable), and GHG footprint is one of the nine BRSR Core attributes carrying a mandatory assurance requirement under the glide path.
Why it matters
BRSR's current mandatory scope stops at Scope 1 and Scope 2; Scope 3 (value-chain) emissions are disclosed by many large companies voluntarily or under the separate value-chain ESG disclosure requirement, but are not yet part of the assured BRSR Core metric set in the way Scope 1 and Scope 2 are.
Evidence and verification checklist
- Confirm the current, in-force text governing Greenhouse gas Scope 1 and Scope 2 on the official source linked above - the summary on this page is an implementation aid, not a substitute for it.
- Record the exact event/transaction date, since the applicable version of the law, form or threshold can change between the date of the underlying event and today.
- Preserve the primary documents (notices, applications, orders, acknowledgements) that would let a reviewer reconstruct how the facts were classified and what was actually done.
- Check for a State-specific rule, later amendment or binding judicial decision that may modify how this applies on your facts.
Before relying on this page
This page is a structured implementation summary, not the operative legal text. Portal or process acceptance of a filing does not by itself establish legal compliance - the underlying classification, authority, evidence and timeline still have to be independently correct. Where the facts are contested, high-value, or time-barred if delayed, verify the current position with the official source and, where appropriate, a qualified professional before acting.