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Rules & Guidelines

Sustainability — Rules & Guidelines

ESG & BRSR — the frameworks, disclosures and regulators that apply to your reporting.

Go to ESG & BRSR → All rules & guidelines →

How to read this: each row shows the governing rule and its effective date/deadline, plus its official links — the rule document (PDF) to download and Official portal ↗ for the government / regulator site — both opening in a new tab.

BRSRSEBI BRSR Framework (2021)
Top 1,000 listed companies

Key regulations & documents

BRSR Reporting Format (Annexure II)SEBI — the full BRSR disclosure format
GHG Protocol — Corporate Accounting & Reporting StandardFoundational carbon-accounting standard
CO₂ Baseline Data for the Indian Power Sector (CEA)Central Electricity Authority — grid emission factors
ISO 14064-1 — GHG quantification & reportingOrganisation-level GHG inventories
ISO 14064-2 — Project-level GHGQuantifying GHG emission reductions
ISO 14064-3 — Verification & validationVerifying GHG assertions
ISCC PLUS Certification GuidelinesSustainability & recycled-content certification
ISCC PLUS v3.4.2ISCC PLUS standard document
EcoVadis Ratings MethodologyOverview & principles (2022)
EcoVadis Scoring PrinciplesCSR rating scoring methodology
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