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Guides, stories and insights on BRSR and BRSR Core, carbon accounting, assurance and the frameworks around them — sourced, dated and written to be useful.

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GuideCarbon accounting

Scope 1, 2 and 3 emissions: what each covers, with examples from Indian operations

Scope 1 is the greenhouse gas a company emits from sources it owns or controls, such as its boilers, furnaces, generators and vehicles. Scope 2 is the emissions from producing the electricity, steam, heat or cooling it buys. Scope 3 is every other emission in its value chain, in 15 categories — from purchased goods to the use of sold products. BRSR Core requires Scope 1 and 2; Scope 3 is a BRSR leadership indicator.

5 min read

GuideCarbon accounting

How to calculate emissions from activity data: factors, units and GWPs, worked through

Emissions are activity data multiplied by an emission factor — litres of diesel, kilowatt-hours or tonnes of material times the kilograms of greenhouse gas each unit releases — with every gas converted to CO₂e using one set of global warming potentials. Common errors come from units, from a factor that does not fit the activity, and from not recording which factor was used.

5 min read

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A walkthrough around your sites, frameworks and deadlines — with the evidence and approvals behind every figure.

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