Sector
Textiles & Apparel
ZLD norms; CSRD/CSDDD value-chain pressure from EU buyers; GRI Textiles & Apparel exposure draft pending.
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.
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.
- European Commission
CSRD / ESRS
EU Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Mandatory sustainability reporting for in-scope companies and EU-listed groups.
- European Commission
EU Corporate Sustainability Due Diligence Directive (CSDDD)
Mandatory due-diligence on human rights and environmental impacts across the value chain.