From GHG intensity to zero-liquid discharge, BRSR Core assurance to EU CBAM readiness — we help manufacturers manage every ESG obligation with precision and evidence.
2.1 Gt
CO₂ emitted annually by Indian industry
78%
of BRSR gaps are in Scope 3 data collection
₹4.2L Cr
potential green finance unlocked for mfg sector
63%
of top 500 manufacturers lack verified GHG data
Based on SASB Industrials, GRI standards and our proprietary materiality database across 200+ clients.
Process heat, combustion and purchased energy represent the core carbon exposure. Scope 3 Category 1 (raw materials) and Category 11 (products in use) compound it.
CPCB mandates ZLD for water-intensive plants. Effluent non-compliance is among the top three causes of environmental consent cancellations in India.
BEE's PAT Scheme mandates specific energy consumption targets. ISO 50001 certification is increasingly required by institutional buyers and export customers.
EU CBAM and CSDDD are forcing manufacturers to document and verify the ESG performance of their supply chains — beyond their own factory gates.
Lost Time Injury Frequency Rate (LTIFR), fatalities and near-miss reporting are mandatory BRSR Core disclosures — and heavily weighted by ESG rating agencies.
Hazardous and other Wastes Rules require authorisation, manifest tracking and authorised disposal. Liabilities from legacy waste sites are increasingly material in M&A.
Framework / Regulation
Type
Scope & Applicability
Effective
Securities & Exchange Board of India
Top 1,000 listed companies by market cap. Assured disclosure of 49 KPIs.
FY 2023–24
MoEFCC / CPCB / SPCB
All manufacturing plants. Consent to Operate, ZLD mandate, CEMS installation.
Active
Bureau of Energy Efficiency
Energy-intensive industries: cement, steel, aluminium, textiles, chemicals.
Cycle V Active
MoEFCC / CPCB
All generators, transporters and processors of hazardous and other wastes.
Active
WRI / WBCSD
Gold standard for Scope 1, 2 & 3 inventory. Required by most lenders and investors.
Global
Bureau of Indian Standards
Environmental & energy management systems. Often required by OEM customers.
Buyer-Driven
European Commission
Steel, cement, aluminium, fertilisers, hydrogen, electricity. Affects Indian exporters to EU.
Transition to Jan 2026
SBTi Coalition
Net Zero targets aligned with 1.5°C. Required by CDP disclosure and investor coalitions.
Investor-Driven
A structured four-phase programme, built around the realities of plant-level data collection, multi-site operations and regulatory timelines.
We conduct a full ESG baseline assessment across all manufacturing sites — mapping existing data systems, identifying BRSR Core gaps, and running a sector-specific double materiality assessment aligned with ESRS and GRI.
ISO 14064-3 verified GHG inventory covering Scope 1 (combustion, process), Scope 2 (market-based and location-based) and priority Scope 3 categories. SBTi target-setting and TCFD scenario analysis.
Deploy abatement initiatives — energy efficiency, renewable procurement (RECs/PPAs), ZLD wastewater systems, supplier ESG scoring. Integrate ESG data into the ESG Astraa platform for real-time monitoring.
Prepare, verify and submit BRSR Core disclosures with third-party assurance. Generate simultaneous outputs for GRI, TCFD, CDP and EU CBAM — from a single verified data set.
Typical ESG Maturity Uplift
Certifications We Deliver
Pulled from all three practice areas — Strategy & Advisory, Finance & Risk, and Governance & Social — filtered for manufacturing priority.
ISO 14064-3 compliant Scope 1, 2 & 3 inventory with third-party verification. Covers all manufacturing sites and priority supply chain categories.
End-to-end data collection, KPI calculation, narrative drafting and third-party assurance for BRSR Core. Submitted on time, every year.
Zero Liquid Discharge system design, Effluent Treatment Plant audit and upgrade, CPCB consent management and OCEMS installation.
BEE-accredited energy auditors conducting detailed energy audits, SEC target-setting and full ISO 50001 EnMS certification support.
Tier 1 & 2 supplier ESG scoring, embedded carbon calculation for EU CBAM declarants and supply chain due diligence for CSDDD readiness.
CA firm-backed structuring of sustainability-linked loans and green capex financing with ESG KPI ratchets that reduce borrowing costs as you improve.
Only 34% of Indian manufacturers have investment-grade GHG disclosures. Lenders are beginning to price this risk into interest rates.
Manufacturers in the top ESG quartile are securing sustainability-linked loans 18–35 bps below peers. The ESG premium is real and growing.
Indian steel and aluminium exporters with no verified embedded carbon data face tariff exposure from January 2026. Preparation lead time is 12–18 months.
SEBI has issued the most BRSR enforcement notices for incomplete OHS KPIs. LTIFR and fatality disclosure quality is consistently below the assured threshold.
49-point checklist covering every BRSR Core KPI, the data source required, and common gaps we see in manufacturing BRSR submissions.
PDF Document
In 2 weeks, our team will give you a clear picture of your ESG gaps, regulatory exposure, and the three most impactful actions to take first.
No commitment · 2-week turnaround · Senior practitioner assigned