GHG Protocol IPCC 2006 & 2019 ISO 14064 BRSR

Every tCO₂e traceable
to a published standard.

GHG accounting is only credible when every figure links back to its methodology. Sustaineve is built on GHG Protocol, IPCC 2006 & 2019 Refinements, and ISO 14064 — the frameworks that auditors, investors, and regulators actually check. No proprietary factors. No black-box calculations.

For Indian manufacturing companies, BRSR disclosure under SEBI is a mandatory compliance obligation. Sustaineve maps your complete Scope 1 and Scope 2 GHG inventory directly to BRSR Principal 6 fields — without manual reformatting.

Standards Coverage Matrix

Sustaineve implementation status

Standard S1 S2 BRSR ISO
GHG Protocol
IPCC 2006
IPCC 2019
ISO 14064-1
BRSR P6
AR5 GWP

S1 = Scope 1 · S2 = Scope 2 · BRSR = Principal 6 · ISO = 14064-1

Six frameworks. One accounting system.

Each standard addressed below is actively implemented in Sustaineve's calculation engine and reporting output — not merely cited.

BRSR India anchor India — SEBI Mandated

Business Responsibility & Sustainability Report

SEBI requires the top 1000 listed Indian companies by market cap to file BRSR. Scope 1 and Scope 2 GHG emissions are mandatory disclosures under Principal 6. Sustaineve maps your entire GHG inventory to BRSR fields automatically.

Full BRSR Guide
GHG Protocol Core Framework

Corporate Accounting & Reporting Standard

The GHG Protocol Corporate Standard is the foundational framework for corporate GHG accounting. It defines Scope 1, 2, and 3, consolidation approaches, and inventory quality principles. Sustaineve implements the Corporate Standard for Scope 1 and Scope 2.

Deep dive
IPCC 2006 & 2019 Calculation Basis

Emission Factor Guidelines

IPCC 2006 Guidelines and 2019 Refinements provide the emission factors used in every tCO₂e calculation in Sustaineve. Stationary combustion, mobile combustion, fugitive emissions — all sourced from IPCC tables, cited by reference in the audit trail.

Deep dive
ISO 14064 Verification Ready

GHG Quantification & Verification

ISO 14064 Part 1 specifies principles and requirements for quantification and reporting of GHG emissions at organisation level. Sustaineve's inventory structure and audit trail support third-party verification under ISO 14064-1.

Deep dive
Scope 1 GHG Protocol Definition

Direct Emission Categories

Scope 1 covers direct GHG emissions from sources owned or controlled by the company. Four categories: stationary combustion, mobile combustion, fugitive emissions, process emissions. Sustaineve handles all four with category-specific IPCC emission factors.

Deep dive
Scope 2 Location & Market Based

Purchased Energy Emissions

Scope 2 covers indirect emissions from purchased electricity, steam, heat, and cooling. Sustaineve supports both location-based and market-based methods, with India-specific grid emission factors from the Central Electricity Authority (CEA).

Deep dive
SEBI ESG Coming Soon

ESG Disclosure Framework

SEBI's ESG disclosure requirements extend beyond BRSR to cover ESG ratings, green credentials, and sustainability-linked finance. Full Sustaineve coverage of SEBI ESG framework — launching Q3 2025.

Inaccurate GHG accounting carries regulatory and financial risk.

BRSR disclosures are submitted to stock exchanges and reviewed by investors, auditors, and ESG rating agencies. An emission figure that cannot be traced to a methodology is a liability — not a disclosure.

ISO 14064 verification requires a complete audit trail from source activity to final tCO₂e. GHG Protocol mandates documented emission factors with source citations. These are not optional — they are the standard.

Sustaineve builds the audit trail at every calculation step: source entry → emission factor applied (IPCC table cited) → GWP weighting (AR5) → tCO₂e result. Every figure is reproducible. Every figure is defensible.

See Calculation Engine

BRSR Mis-disclosure

Scope 1 or Scope 2 figures filed without traceable methodology are flagged in ESG audits and SEBI reviews.

ISO 14064 Verification Failure

Third-party verifiers require documented emission factors with IPCC or equivalent source. Missing references = failed verification.

SBTi Target Rejection

Science Based Targets initiative requires a verified GHG inventory as the baseline. Unverified figures are not accepted.

Investor ESG Rating Impact

ESG rating agencies apply scoring penalties for incomplete or unverified GHG disclosures in annual filings.

Compliance questions, answered.

What compliance standards does Sustaineve follow?

Sustaineve follows GHG Protocol Corporate Standard, IPCC 2006 Guidelines and 2019 Refinements, ISO 14064 Part 1, and BRSR as mandated by SEBI for Indian listed companies. All emission factors are sourced from published IPCC tables — no proprietary factors are used.

Is Sustaineve compliant with GHG Protocol?

Yes. Sustaineve implements the GHG Protocol Corporate Accounting and Reporting Standard for Scope 1 and Scope 2 emissions. The operational control consolidation approach is used. Emission factors are from IPCC 2006 & 2019 Refinements with AR5 GWP values as required by GHG Protocol.

What is the difference between Scope 1 and Scope 2 emissions?

Scope 1 emissions are direct GHG emissions from sources owned or controlled by the company — stationary combustion (boilers, generators), mobile combustion (fleet), fugitive emissions (refrigerants), and process emissions. Scope 2 emissions are indirect emissions from purchased energy: electricity, steam, heat, and cooling consumed by the company but generated elsewhere.

Does Sustaineve support BRSR reporting?

Yes. Sustaineve's Scope 1 and Scope 2 GHG inventory maps directly to BRSR Principal 6 disclosure requirements, including total energy consumption, total Scope 1 tCO₂e, total Scope 2 tCO₂e, and emission intensity per rupee of turnover. The report output is formatted for BRSR submission.

Which emission factors does Sustaineve use?

Sustaineve uses IPCC 2006 Guidelines for National Greenhouse Gas Inventories (Volume 2 — Energy) with updates from the 2019 Refinements. GWP values are from IPCC AR5 (100-year): CO₂ = 1, CH₄ = 27.9 (fossil), N₂O = 273. For Scope 2 electricity in India, CEA (Central Electricity Authority) grid emission factors are applied.

Can Sustaineve's output be used for ISO 14064 third-party verification?

Sustaineve produces the inventory documentation required for ISO 14064-1 third-party verification: source-level activity data, emission factors with IPCC citations, calculation derivations, and a complete audit trail per emission source. The final step — engaging a third-party verifier — is the organisation's responsibility.

Compliance-grade from day one

See how Sustaineve implements each standard.

30-minute demo. Calculation methodology walkthrough. BRSR mapping preview. Audit trail demonstration.