Sector
Power
FGD norms, ash disposal, RPO/ESO trajectory; CEA grid emission factor used for Scope 2.
Indian regulation
- BEE
PAT
Mandatory market-based EE trading scheme run by BEE under the Energy Conservation Act. Each cycle DCs receive specific energy consumption (SEC) targets; over- or under-achievers trade Energy Saving Certificates (ESCerts) on power exchanges. Cycle VII (2022–25) is the closing cycle as PAT is being subsumed into CCTS.
- MoP
RPO / ESO
Annual minimum percentage of total electricity that obligated entities must source from renewables (and energy storage from FY24). Trajectory ramps to ~43.3% RPO and 4% ESO by FY30, with sub-RPOs for wind, hydro and distributed RE. Compliance via physical PPAs or RECs (Solar / Non-Solar) traded on IEX / PXIL.
- BEE
CCTS
Hybrid compliance + offset domestic emissions trading scheme administered by BEE under the EC (Amendment) Act 2022. Obligated entities receive sector-specific GHG-intensity targets and trade Carbon Credit Certificates (CCCs); voluntary projects can issue offset CCCs through Accredited Carbon Verifiers (ACVs).
- MoEFCC
EIA 2006
Master notification under the Environment (Protection) Act 1986 governing the prior environmental clearance (EC) regime for industrial, infrastructure and mining projects. Routed through PARIVESH 2.0 since 2023; an Oct 2025 Office Memorandum streamlined EC + Consent to Establish workflows by integrating SPCB OCMMS data.
Global frameworks
- GHG Protocol
GHG Protocol Corporate Standard
Globally adopted corporate accounting and reporting standard for Scope 1, 2 and 3 GHG emissions. Foundation for ISSB IFRS S2 metrics, BRSR Core climate KPIs and SBTi target-setting.
- ISSB
ISSB S1/S2
Global baseline of investor-focused sustainability-related (S1) and climate-related (S2) financial disclosures. Consolidates TCFD recommendations.
- ISO
ISO 14064-1/-2/-3
Quantification and reporting of GHG emissions and removals at the organisation (Part 1) and project (Part 2) level; verification (Part 3).