Sector
Iron & Steel
CBAM exposure is the binding constraint for export-oriented mills (HRC, rebar). Domestic Green Steel taxonomy was put out in draft Dec 2024. CCTS trajectory for steel pending notification.
Indian regulation
- 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).
- 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.
- 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.
- MoEFCC
HOWM Rules 2016
Governs hazardous waste lifecycle — generation, storage, transport, treatment, disposal — and transboundary movement under the Basel Convention. CPCB-issued authorisations and the Form 10 manifest are mandatory.
- SEBI
BRSR Core
Business Responsibility and Sustainability Report. The Core subset of 49 KPIs requires reasonable assurance per the SEBI phasing schedule. Industry Standards (Dec 2024) by ASSOCHAM/FICCI/CII clarify computation. Value-chain disclosures for the top 250 are voluntary in FY25-26 and assurance is voluntary in FY26-27 (most recent SEBI clarifications).
Global frameworks
- European Commission
EU CBAM
EU import tariff on embedded direct (and from 2026 some indirect) emissions in cement, iron & steel, aluminium, fertilizer, hydrogen and electricity. Authorised CBAM Declarant regime; default values with country and product mark-ups.
- 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).
- ISO
ISO 14067 Product Carbon Footprint
Specifies principles, requirements and guidelines for the quantification of the carbon footprint of products (CFP), based on ISO 14040/14044 LCA.
- 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.
- GRI
GRI Standards
World's most widely used multi-stakeholder sustainability reporting standards (Universal, Topic, Sector).