Audit-ready Scope 1 & 2 reporting
for steel and cement.
Steel and cement are among the most carbon-intensive manufacturing sectors — and among the most regulated. India's large steel and cement producers face mandatory BRSR filing, CCTS GEI reduction targets, and the most immediate CBAM compliance exposure of any Indian manufacturing sector.
CBAM — Definitive Phase Active from January 2026
The EU Carbon Border Adjustment Mechanism entered its definitive phase on 1 January 2026. Steel and cement are in CBAM Annex I. Indian exporters of steel and cement products to the EU must now report embedded carbon emissions using the CBAM methodology. Carbon documentation is no longer optional — it is a market access requirement with direct financial consequences.
For large listed steel and cement companies, BRSR Principal 6 mandates annual Scope 1 and Scope 2 disclosure. India's CCTS covers both sectors with PAT scheme integration — energy savings and GEI reduction targets apply simultaneously. Sustaineve provides the GHG accounting baseline required across all three frameworks.
CBAM Compliance Status — Steel & Cement
EU Carbon Border Adjustment Mechanism
CBAM Annex I coverage
Active 2026Embedded carbon reporting required
MandatoryCBAM certificates obligation
AnnualGHG Protocol methodology accepted
ConfirmedIndian exporter registration
RequiredAlso applicable
BRSR P6
Mandatory for large listed companies
India CCTS
PAT scheme + GEI reduction targets
ISO 14064
Audit-ready verification support
Emission Profile
High-intensity, multi-source — all categories handled.
Steel — Emission Sources
Blast furnace — coking coal combustion
Scope 1Process emissions — direct reduction iron
Scope 1Electric arc furnace — purchased electricity
Scope 2Auxiliary fuel combustion — ladles, reheating
Scope 1Fugitive — coke oven gas leaks
Scope 1Cement — Emission Sources
Calcination — CaCO₃ to CaO process
Scope 1Kiln fuel combustion — coal, pet coke, gas
Scope 1Clinker production process emissions
Scope 1Purchased electricity — grinding, conveyors
Scope 2On-site transport fleet
Scope 1Calcination: the process emission that most manufacturers miss
In cement production, calcination — the conversion of limestone (CaCO₃) to lime (CaO) — releases CO₂ as a direct chemical reaction, not from fuel combustion. This is a Scope 1 process emission that is separate from and in addition to kiln fuel combustion. For cement producers, process emissions from calcination typically account for 50–65% of total Scope 1. Failing to account for this in a CBAM or BRSR submission is a material under-disclosure. Sustaineve's process emission category captures this correctly.
Scope 1 process emissions explained →
CBAM is active. BRSR is mandatory.
Your baseline needs to exist.
Scope 1 and Scope 2 accounting with CBAM-aware methodology. First report within one week.