SEBI ESG disclosure requirements
for Indian listed companies.
SEBI (Securities and Exchange Board of India) has established a comprehensive ESG regulatory framework for Indian listed companies. The framework spans ESG ratings, green credentials, sustainability-linked finance, and mandatory GHG emission disclosure — with BRSR as the primary reporting instrument.
Greenhouse gas emissions — Scope 1 and Scope 2 — are a central metric across SEBI's ESG framework. Companies that have accurate, audit-ready GHG inventories are better positioned for ESG ratings, investor scrutiny, and regulatory compliance as SEBI's ESG requirements expand.
SEBI ESG Framework Overview
What SEBI ESG covers — and where GHG fits.
BRSR (Business Responsibility & Sustainability Report)
SupportedPrimary mandatory ESG disclosure. Scope 1 and Scope 2 GHG emissions are required under Principal 6. Sustaineve fully supports BRSR carbon disclosure.
Learn moreSEBI ESG Rating Providers
PartialSEBI has registered ESG Rating Providers (ERPs) who rate listed companies. GHG emissions data is a core input to ESG ratings. Accurate Scope 1 & 2 inventory improves ratings.
Green Credentials Framework
Coming SoonSEBI's framework for green bonds, sustainability-linked bonds, and ESG-labelled financial instruments. GHG emission reduction evidence is required for some instruments.
Sustainability-Linked Finance
Coming SoonSustainability performance targets (SPTs) for loans and bonds often include GHG emission reduction targets. Verified Scope 1 & 2 inventory is the baseline.
ESG Mutual Funds Disclosure
Coming SoonSEBI's circular on ESG schemes requires portfolio companies' environmental metrics — including GHG emissions — to be reported by fund managers.
Extended Producer Responsibility
Coming SoonSEBI's ESG framework intersects with EPR requirements. GHG accounting provides supporting data for plastic and carbon EPR obligations.
BRSR is live. Full SEBI ESG coverage is coming.
The most critical ESG disclosure — BRSR Scope 1 & 2 carbon reporting — is supported now. Extended SEBI ESG framework coverage, including ESG rating inputs and sustainability-linked finance documentation, is on Sustaineve's roadmap.