Day-one FAQs

Yes — Indian credits issued under a CCP-approved methodology can carry the CCP label. By Nov 2025, ICVCM had approved 7 programs and 36 methodologies. From 1 Jan 2026 the VCMI Claims Code requires that only CCP-approved or Article 6.4 credits qualify for Silver, Gold and Platinum buyer claims.

VCMI Claims Code distinguishes Silver, Gold and Platinum tiers based on absolute reduction performance and use of high-integrity credits (CCP-approved or Article 6.4) for residual emissions. From 1 Jan 2026 only such credits qualify for Silver/Gold/Platinum claims. Indian buyers (corporates with net-zero claims) should align Scope 3 strategy with the VCMI Scope 3 Action Code companion.

Verra (VCS) is the world's largest registry, strong in AFOLU/REDD+, ARR, ALM (e.g. VM0042 v2.2; v3.0 in consultation), industrial energy efficiency and methane projects. Gold Standard is smaller and known for community-impact projects (cookstoves, biogas, mini-grid, water) with explicit SDG-impact monetisation. ICVCM CCP labelling is now an additional quality screen on both. Choice depends on project archetype, target buyers, and price expectations.

Yes — under §6 of the Biological Diversity Act 2002, prior approval from the National Biodiversity Authority (NBA) is required before applying for any IP rights based on Indian biological resources or associated traditional knowledge. The 2023 Amendment liberalised the regime for AYUSH practitioners and replaced certain criminal penalties with civil fines, but the NBA approval requirement remains.

The Corporate Laws (Amendment) Bill 2026 (Mar 2026) proposes raising the net-profit trigger for §135 CSR applicability from ₹5 cr to ₹10 cr. As of May 2026 the change has not been notified — the existing ₹5 cr trigger continues, alongside the net-worth (₹500 cr) and turnover (₹1,000 cr) tests. The Schedule VII enumeration of eligible activities and the impact-assessment trigger (project ≥ ₹1 cr + total CSR ≥ ₹10 cr) are unchanged.

Yes. EUDR applies to cattle, cocoa, coffee, palm oil, rubber, soy and wood products. For Indian coffee and natural-rubber exporters, large/medium operators must comply by 30 Dec 2026 and SMEs by 30 Jun 2027. Operators submit Due Diligence Statements with geolocation polygons of the production plot. India's country risk benchmarking is under review; a simplification review is due by 30 Apr 2026.

Under EU Implementing Regulation 2025/2621, default emission values are derived from the average of the top-10 highest-intensity countries' actual values, and a mark-up is added: +10% in 2026, +20% in 2027, and +30% from 2028. Indian exporters can use actual verified plant-level emissions instead of defaults, and India has been arguing for recognition of explicit/implicit Indian carbon prices (such as the CCTS) as deductible.

The Feb 2024 draft framework covers Scheduled Commercial Banks, Tier-IV Urban Co-operative Banks, AIFIs, and top- and upper-layer NBFCs. Smaller and middle-layer NBFCs are out of scope. Phased applicability begins FY26 onwards, aligned with ISSB IFRS S2 pillars (governance, strategy, risk management, metrics & targets).

Use the GHG Protocol Scope 2 Guidance dual reporting: location-based using the latest CEA grid emission factor for India and market-based reflecting contractual instruments (RECs, Green Open Access PPAs, captive). The 2025-26 GHG Protocol Scope 2 revision (in consultation) tightens the market-based approach toward hourly matching, deliverability and a stricter EF hierarchy — relevant for Indian I-REC and Open Access claims.

GRI 14 Mining v1.1 (effective Jan 2026) adopts the same sector-standard structure (likely material topics + topic-specific disclosures) introduced for oil & gas (GRI 11) and coal (GRI 12). Mining-specific topics include tailings management, artisanal & small-scale mining interactions, mine closure, and just transition for affected communities.

BRSR is India-specific, mandatory for top listed entities, and uses 9 NGRBC principles. GRI is multi-stakeholder, voluntary, and most widely used globally. ISSB IFRS S1/S2 is investor-focused, sets a global baseline, and integrates SASB metrics. CDP is a voluntary disclosure platform that scores responses. Most large Indian listed entities produce dual-reference reports (BRSR + GRI), respond to CDP, and increasingly map disclosures to ISSB.

S1 (general sustainability) and S2 (climate) form the global investor-focused baseline. 36+ jurisdictions are adopting or aligning by Apr 2026. India has not formally adopted ISSB; SEBI is reviewing BRSR Core for interoperability and a BRSR climate annex has been mooted. Indian companies with overseas listings or significant global investors typically prepare parallel S2 disclosures.

BRSR Core is the subset of 49 KPIs in SEBI's Business Responsibility & Sustainability Report that requires reasonable assurance. The phasing is mandatory for the Top 150 listed entities by market cap from FY24, Top 250 from FY25, Top 500 from FY26, and Top 1,000 from FY27. Listed-entity status, market-cap rank, and SEBI's annual list determine applicability.

PARIVESH 2.0 (since 2023) integrated EC, Forest Clearance, Wildlife Clearance and CRZ approvals onto a single window. The Oct 2025 MoEFCC OM streamlined integration with SPCB OCMMS so that data and EC conditions for Consent to Establish / Consent to Operate flow automatically. Typical clearance timelines have shortened, but Cat A projects requiring public consultation remain time-bound by the consultation cycle.

Categorisation depends on the activity in the EIA Notification 2006 Schedule and on capacity / location triggers. Category A projects are appraised by the central EAC (MoEFCC); B1 projects undergo full EIA but are appraised by SEIAA; B2 projects are appraised by SEIAA without full EIA. Eco-sensitive zones can elevate a B project to A. Since 2023, all routing is via PARIVESH 2.0; an Oct 2025 OM streamlined the EC + Consent to Establish workflow.

Eligible CDM activities can transition to Article 6.4 PACM through a host-country Letter of Authorisation, methodology re-baselining under PACM rules, and a one-time CER → A6.4ER conversion subject to the Supervisory Body's procedure. India has the largest pipeline of prior-consideration notifications globally (~714) and 511 transition-seeking activities.

CCTS is India's domestic emissions-trading scheme administered by BEE under the Energy Conservation (Amendment) Act 2022. It is hybrid — a compliance market for ~461–740 obligated entities across 9 sectors, plus a voluntary offset mechanism. Phase 1 sectoral GHG-intensity targets were notified Oct 2025 (aluminium, cement, chlor-alkali, pulp & paper) and Jan 2026 (refining, petrochemicals, textiles); steel and fertilizers next. Coverage depends on sector listing and sector-specific energy/GHG thresholds.

The Feb 2025 amendment ramps recycling efficiency from 70% to 90% by FY27 and introduces a recycled-content mandate from FY27-28, escalating to 20% by FY30-31. Recycled-content thresholds are differentiated by chemistry (lead-acid vs Li-ion vs nickel-cadmium).

EPR target: 60% (FY23-25), 70% (FY26), and 80% (FY27 onwards). All transactions — registrations, returns, EPR certificate trading — flow through the centralised CPCB e-Waste portal. Refurbishers are recognised as a separate stakeholder category.

Under the Plastic Waste Management Rules and the 2026 amendment: rigid (Cat I) recycled-content target rises from 30% (FY26-27) to 60% (FY28-29); flexible (Cat II) from 10% to 20%; multi-layered (Cat III) from 5% to 10%. Reuse targets for rigid bottles in the 0.9–4.9 L range climb from 10% in FY24 to 25% by 2029. Importers were brought to parity with producers in 2024.

India's Mar 2026 update raises ambition to ~47% emission-intensity reduction (vs 2005) and ~60% non-fossil installed capacity by 2035. Non-fossil installed capacity already stood at ~52.6% by Feb 2026, indicating a focus on grid integration, storage and demand-side measures rather than capacity headroom.

The Green Credit Programme (GCP) Rules 2023, administered by ICFRE for MoEFCC, issues Green Credits for eligible environmental actions (initially tree plantation; expanding to water and sustainable agriculture). Green Credits are not GHG-equivalent and are distinct from CCTS Carbon Credit Certificates (CCCs). The 2025 revision shifted the plantation methodology from tree count to canopy density and survival.

The V2 Corporate Net-Zero Standard (final mid-to-late 2026; mandatory for new targets from Jan 2028) introduces scope-specific targets, a 'focused & flexible' Scope 3 approach, an ongoing-emissions recognition mechanism, and updated FLAG guidance (refreshed 19 Mar 2026). Indian SBTi adopters include Infosys, Wipro, Tata Motors, Mahindra, ITC, Dr Reddy's and HUL.

The RPO trajectory ramps to ~43.3% by FY30 with sub-RPOs for wind, hydro and distributed RE. Annual percentages are notified by MoP and adopted by SERCs. Compliance is met through physical PPAs, captive generation, or RECs (Solar / Non-Solar) traded on IEX / PXIL — with regulator-set caps on REC-based compliance for some sub-RPOs.

Under the National Green Hydrogen Mission, green hydrogen must have a well-to-gate emission intensity below 2 kgCO2e per kg of H2. Certification is via Green Hydrogen Certification India (GHCI), launched Apr 2025. SIGHT scheme funds production and electrolyser manufacturing; H2 Hubs notified Oct 2025.