What Is GHG Emissions Calculation?
Greenhouse gas (GHG) emissions calculation is the systematic process of identifying, quantifying, and reporting the climate-relevant gases released by an organisation's activities. It is the foundation of any credible corporate climate strategy — whether you are preparing for SEBI BRSR disclosure, setting net-zero targets, or responding to investor ESG due diligence.
At MindEarth Consultancy, we help companies across India and 40+ countries build robust GHG inventories aligned with the GHG Protocol Corporate Standard, SEBI BRSR, GRI Standards, and the TCFD framework.
The Three Scopes of GHG Emissions
The GHG Protocol divides corporate emissions into three categories:
Scope 1: Direct Emissions
Scope 1 covers emissions from sources directly owned or controlled by the company — combustion in boilers and furnaces, company-owned vehicles, industrial processes, and fugitive emissions from refrigerants. These are the most straightforward to measure and typically form the starting point of any GHG inventory.
Scope 2: Indirect Energy Emissions
Scope 2 covers emissions from the generation of purchased electricity, heat, steam, or cooling consumed by the company. In India, the grid emission factor published by the Central Electricity Authority (CEA) is used. Companies with renewable energy certificates (RECs) or PPAs can report market-based Scope 2 figures alongside the location-based figure.
Scope 3: Value Chain Emissions
Scope 3 is typically the largest emissions category, covering 15 categories of upstream and downstream value chain emissions — from raw material extraction and business travel to product use and end-of-life disposal. SEBI's BRSR Core now requires disclosure of at least the most material Scope 3 categories for top-listed Indian companies.
Step-by-Step GHG Calculation Process
1. Define Organisational Boundary
Determine which entities and operations are included in your GHG inventory using either the equity share, financial control, or operational control approach.
2. Identify Emission Sources
Map all relevant emission sources across Scope 1, 2, and material Scope 3 categories specific to your industry and operations.
3. Collect Activity Data
Gather consumption data — fuel volumes, electricity bills, travel records, procurement spend — for the reporting period (typically calendar or financial year).
4. Apply Emission Factors
Multiply activity data by appropriate emission factors. MindEarth Consultancy uses IPCC, IEA, CEA, and DEFRA emission factors depending on geography.
5. Calculate in CO₂ Equivalent
Convert all GHGs (CH₄, N₂O, HFCs, etc.) to CO₂ equivalent (CO₂e) using the latest IPCC Global Warming Potential (GWP) values.
6. Verify and Report
Third-party verification enhances credibility. MindEarth Consultancy prepares disclosure-ready reports aligned with BRSR, GRI, TCFD, and investor questionnaires like CDP.
GHG Calculation for Indian Companies: BRSR Requirements
SEBI's Business Responsibility and Sustainability Reporting (BRSR) framework — mandatory for the top 1,000 listed companies by market cap — requires disclosure of Scope 1 and Scope 2 emissions, with Scope 3 encouraged. The BRSR Core (applicable from FY2023-24) introduces assurance requirements and intensity metrics.
MindEarth Consultancy has helped 100+ Indian listed companies build BRSR-compliant GHG inventories, from data collection frameworks to board-ready disclosure documents. Our BRSR Advisory service covers the full engagement lifecycle.
Common Challenges in GHG Calculation
- Data gaps across distributed operations, contract manufacturing, and leased assets
- Selecting the right emission factors for India-specific grid, fleet, and process emissions
- Boundary-setting decisions for joint ventures and subsidiaries
- Scope 3 category prioritisation under materiality constraints
- Double-counting risks in supply chain emissions (especially for Scope 3 Category 1 and 11)
Frequently Asked Questions
What is GHG emissions calculation?
GHG emissions calculation is the process of measuring and quantifying the greenhouse gases (CO2, CH4, N2O, etc.) released by an organisation's activities. It follows the GHG Protocol Corporate Standard and covers Scope 1 (direct), Scope 2 (energy indirect), and Scope 3 (value chain) emissions.
Which framework should I use for GHG calculation in India?
Indian companies typically use the GHG Protocol Corporate Standard aligned with SEBI's BRSR (Business Responsibility and Sustainability Reporting) requirements. MindEarth Consultancy helps companies implement compliant GHG inventories aligned with both BRSR Core and international frameworks like GRI and TCFD.
How long does a corporate GHG inventory take?
A full Scope 1, 2, and 3 GHG inventory typically takes 6–12 weeks depending on the complexity of operations and data availability. MindEarth Consultancy's structured 6-phase methodology ensures data accuracy and regulatory compliance within this timeframe.
Ready to Start Your GHG Inventory?
MindEarth Consultancy's experts will build a disclosure-ready GHG inventory for your organisation — aligned with BRSR, GRI, and TCFD.