Accurate GHG accounting is the foundation of BRSR environmental disclosures, carbon management strategy, and climate target-setting. This guide walks through the GHG Protocol methodology for Indian companies.
The GHG Protocol Framework
The GHG Protocol is the most widely used international standard for measuring greenhouse gas emissions. It defines three scopes of emissions and provides detailed guidance on boundary-setting, data collection, and calculation methods.
Step 1: Set Organisational Boundaries
Choose between equity share or operational control approach. For BRSR, operational control is most common as it aligns with how Indian companies manage their facilities.
Step 2: Identify Emission Sources
Scope 1 (Direct Emissions)
- Stationary combustion (boilers, furnaces, generators)
- Mobile combustion (company vehicles, forklifts)
- Process emissions (cement, chemicals, steel)
- Fugitive emissions (refrigerants, SF6, methane leaks)
Scope 2 (Purchased Electricity)
- Grid electricity (use CERC/state grid emission factors)
- Purchased steam, heating, cooling
Step 3: Collect Activity Data
For each source, collect consumption data: fuel quantities, electricity bills, refrigerant logs, process data. Ensure data covers the full reporting period (typically April to March for Indian FY).
Step 4: Apply Emission Factors
Use India-specific emission factors where available:
- Electricity: CEA CO2 Baseline Database (updated annually)
- Fuels: IPCC 2006 Guidelines or BEE India factors
- Refrigerants: IPCC AR6 GWP values
Step 5: Calculate and Report
Calculate total emissions in tonnes CO2e. For BRSR, report intensity metrics per revenue (tCO2e per crore) and per unit output.
Use our ScopeTracer tool to automate your GHG inventory, or our Carbon Diagnostic for a quick screening.