Carbon Compliance & Reporting Services
Accurate Carbon Data. Structured Disclosures. Audit-Ready Reporting.
Carbon and climate-related disclosures are becoming increasingly important for businesses operating across regulated, investor-facing and global supply-chain environments.
ECS provides Carbon Compliance & Reporting Services to help organisations measure and organise greenhouse-gas emissions data, prepare carbon disclosures, strengthen data governance and align reporting with applicable regulatory and voluntary frameworks.
From GHG inventory preparation and BRSR disclosures to CDP, IFRS S2, carbon accounting and assurance preparation, ECS helps businesses build a consistent and traceable carbon-reporting process.
Why Carbon Compliance & Reporting Matters
Carbon reporting is moving from voluntary sustainability communication toward more structured and decision-useful disclosures.
Investors, lenders, customers, regulators and supply-chain partners increasingly expect businesses to provide reliable information about GHG emissions, climate risks, targets and progress.
In India, SEBI’s BRSR framework requires applicable listed entities to report quantified sustainability information, while the BRSR Core framework introduced a phased approach to assurance/assessment for specified listed entities.
Internationally, IFRS S2 provides a global baseline for climate-related financial disclosures and incorporates the recommendations of TCFD.
A structured carbon-reporting system can therefore help organisations:
- Improve GHG data quality
- Maintain traceable supporting evidence
- Strengthen reporting consistency
- Prepare for assurance or assessment
- Respond to customer and investor data requests
- Identify carbon-management gaps
- Improve climate-related decision-making
Our Carbon Compliance & Reporting Services
1. GHG Inventory Preparation
Develop a structured and traceable greenhouse-gas inventory covering relevant Scope 1, Scope 2 and applicable Scope 3 emissions.
Our support can include:
- Organisational boundary setting
- Operational boundary definition
- Activity-data collection
- Emission-factor selection
- GHG calculations
- Scope 1 and Scope 2 accounting
- Material Scope 3 assessment
- Base-year development
- GHG inventory documentation
- Supporting evidence management
ECS can help establish a carbon inventory that is suitable for relevant sustainability reporting and assurance processes.
2. Carbon Accounting & GHG Data Management
Reliable carbon reporting starts with reliable data.
ECS helps organisations establish processes for
collecting and managing:
- Electricity consumption
- Fuel consumption
- Refrigerant data
- Transportation data
- Production data
- Purchased goods and services
- Waste data
- Business travel
- Employee commuting
- Other relevant Scope 3 information
We also help define data owners, sources, calculation methods, assumptions and evidence requirements to improve traceability.
3. BRSR Carbon Disclosures
ECS supports organisations with carbon-related disclosures under the Business Responsibility and Sustainability Report (BRSR) framework.
Our support can include:
- Energy-consumption data
- GHG emissions
- Scope 1 emissions
- Scope 2 emissions
- Emission intensity
- Water and environmental metrics where relevant
- Carbon-reduction initiatives
- Targets and performance data
- Supporting documentation
- BRSR data review
SEBI’s BRSR framework is mandatory for the applicable top 1,000 listed entities by market capitalisation, and SEBI’s BRSR Core framework has introduced additional requirements for specified entities.
4. BRSR Core Data & Assurance Readiness
BRSR Core places greater emphasis on selected quantitative ESG indicators and assurance/assessment.
ECS helps organisations prepare the underlying data and evidence needed for a more structured BRSR Core process.
Our support includes:
- BRSR Core data mapping
- KPI identification
- Source-document collection
- Data validation checks
- Calculation review
- Evidence trails
- Gap assessment
- Assurance-readiness support
- Management review
SEBI’s 2023 framework originally established a phased BRSR Core assurance glide path, while subsequent SEBI measures have introduced greater flexibility around assessment or assurance. Organisations should therefore assess the requirements applicable to their reporting period and entity.
5. CDP Disclosure Support
CDP provides an environmental disclosure platform covering climate change and other environmental themes.
ECS can support organisations through the CDP disclosure process, including:
- Questionnaire interpretation
- Carbon-data preparation
- Climate-risk information
- Emission disclosures
- Targets and transition planning
- Governance information
- Evidence preparation
- Response review
- Submission-readiness support
CDP’s questionnaire is updated over time and may vary according to organisation type, sector and environmental issues. Its 2026 disclosure cycle includes a full corporate questionnaire and a separate SME questionnaire, among other pathways.
6. IFRS S2 & Climate-Related Disclosure Support
IFRS S2 Climate-related Disclosures establishes requirements for reporting material information about climate-related risks and opportunities that could affect an entity’s prospects.
ECS can help organisations prepare relevant information around:
- Climate-related risks
- Climate-related opportunities
- Governance
- Strategy
- Risk management
- Metrics and targets
- GHG emissions
- Climate-related targets
- Transition planning
- Scenario-related information
IFRS S2 incorporates the TCFD recommendations and also includes additional requirements, including industry-based metrics and specific information concerning GHG emissions and planned use of carbon credits in achieving net emissions targets.
7. TCFD-Aligned Climate Reporting
The Task Force on Climate-related Financial Disclosures (TCFD) framework has been incorporated into the ISSB standards.
ECS can help organisations structure climate-related
information around the four familiar areas:
Governance: How the organisation oversees climate-related risks and opportunities.
Strategy: How climate-related issues affect business strategy and planning.
Risk Management: How climate-related risks are identified, assessed and managed.
Metrics & Targets: How climate performance, GHG emissions and climate targets are measured.
The IFRS Foundation states that entities applying IFRS S1 and IFRS S2 meet the TCFD recommendations because those recommendations are fully incorporated into the ISSB Standards.
8. Carbon Accounting Policy Development
A consistent carbon-accounting policy helps ensure that emissions are calculated using clearly documented boundaries, methodologies and assumptions.
ECS can support the development of policies covering:
- Organisational boundaries
- Operational boundaries
- Consolidation approach
- Base-year selection
- Base-year recalculation
- Emission-factor selection
- Scope 3 screening
- Data-quality criteria
- Estimation methodology
- GHG calculation methodology
- Documentation requirements
A documented accounting policy can improve consistency when carbon inventories are prepared year after year.
9. Scope 3 Carbon Reporting
Scope 3 emissions can involve multiple upstream and downstream activities across an organisation’s value chain.
ECS helps organisations identify and assess relevant categories such as:
- Purchased goods and services
- Capital goods
- Fuel- and energy-related activities
- Upstream transportation
- Waste generated in operations
- Business travel
- Employee commuting
- Downstream transportation
- Use of sold products
- End-of-life treatment
The materiality and availability of data can vary significantly by industry, so Scope 3 reporting should be developed according to the organisation’s relevant activities and reporting requirements.
10. Carbon Data Verification & Assurance Readiness
Good carbon reporting requires more than calculations. Organisations should be able to demonstrate where the data came from and how the reported numbers were calculated.
ECS helps prepare:
- Source-document registers
- Activity-data records
- Calculation sheets
- Emission-factor references
- Methodology notes
- Assumptions
- Data-owner records
- Evidence trails
- Reconciliation checks
- Review documentation
This can help organisations prepare for applicable third-party assurance, assessment or verification.
11. Carbon Reporting Gap Assessment
Before submitting a carbon disclosure, ECS can assess the existing reporting process and identify potential gaps.
Our gap assessment can review:
Data → Methodology → Calculations → Documentation → Disclosure → Assurance Readiness
We identify areas such as:
- Missing data
- Inconsistent data
- Incorrect or outdated emission factors
- Boundary inconsistencies
- Scope 3 gaps
- Unsupported assumptions
- Missing evidence
- Calculation inconsistencies
- Reporting-format gaps
12. Regulatory & Reporting Framework Monitoring
Carbon reporting requirements continue to evolve across India and international markets.
ECS can help organisations monitor developments relevant to:
- SEBI BRSR
- BRSR Core
- India’s carbon-market framework
- BEE requirements
- IFRS S1
- IFRS S2
- CDP
- GHG accounting
- Climate-related reporting
- Customer and supply-chain requirements
BEE also maintains information on India’s Carbon Credit Trading Scheme and its compliance mechanism.
Carbon Reporting Frameworks We Support
| Framework / Standard | Primary Use | Key Focus |
|---|---|---|
| SEBI BRSR | Indian listed entities | ESG and sustainability disclosures |
| BRSR Core | Applicable listed entities | Selected quantitative ESG KPIs and assurance/assessment |
| GHG Protocol | GHG accounting | Scope 1, 2 and 3 emissions |
| CDP | Environmental disclosure | Climate, water, forests and other environmental information |
| IFRS S1 | Sustainability-related financial disclosures | Material sustainability risks and opportunities |
| IFRS S2 | Climate-related disclosures | Climate risks, opportunities, metrics and targets |
| TCFD Recommendations | Climate-related disclosure | Governance, strategy, risk management, metrics and targets |
| ISO 14064-1 | GHG quantification | Organisation-level GHG inventories |
Note: Applicability varies by organisation, jurisdiction, reporting period and framework. ECS can assess which requirements are relevant to your business.
Common Carbon Reporting Challenges
1. Incomplete Activity Data
Missing electricity, fuel, transportation or supplier data can affect the completeness of an emissions inventory.
ECS approach: Establish defined data-collection templates, responsibilities and evidence requirements.
2. Incorrect Emission Factors
Using inappropriate or outdated emission factors can affect reported emissions.
ECS approach: Review the source, applicability, geography, year and unit of relevant emission factors.
3. Scope 3 Data Gaps
Value-chain emissions can be difficult to measure because data often comes from external suppliers and partners.
ECS approach: Identify material categories and establish appropriate primary- and secondary-data approaches.
4. Inconsistent Boundaries
Changes in organisational structure or operational boundaries can make year-on-year comparisons difficult.
ECS approach: Document boundary methodology and base-year treatment.
5. Weak Data Traceability
Carbon figures without supporting evidence can create challenges during review or assurance.
ECS approach: Build source-to-disclosure evidence trails.
6. Unsupported Emission-Reduction Claims
Claims about reductions should be supported by appropriate data, methodology and evidence.
ECS approach: Maintain documented baselines, calculation methodologies and supporting records.
Our Carbon Compliance & Reporting Process
Benefits of Carbon Compliance & Reporting
Improved Data Accuracy: Build a structured process for calculating and reporting GHG emissions.
Better Audit Readiness: Maintain supporting evidence and traceable documentation.
Regulatory Alignment: Prepare carbon information according to applicable regulatory and reporting requirements.
Stronger Investor Communication: Provide more consistent climate-related information to relevant stakeholders.
Better Supply-Chain Readiness: Respond more effectively to customer and supplier requests for carbon data.
Improved Carbon Management: Use reporting data to identify emission hotspots and reduction opportunities.
Consistent Year-on-Year Reporting: Create documented methodologies and policies for repeatable carbon accounting.
Who Needs Carbon Compliance & Reporting Services?
ECS can support:
- Listed companies
- Large enterprises
- Manufacturing organisations
- Export-oriented businesses
- Multinational companies
- Supply-chain-intensive businesses
- Energy-intensive industries
- Companies responding to CDP
- Organisations preparing BRSR disclosures
- Companies developing climate strategies
- Businesses preparing for climate-related reporting requirements
Frequently Asked Questions
What is carbon compliance and reporting?
Carbon compliance and reporting involves measuring, calculating, documenting and disclosing greenhouse-gas emissions and other climate-related information according to applicable regulations, standards or reporting frameworks.
What is a GHG inventory?
A GHG inventory is a structured record of an organisation’s greenhouse-gas emissions, generally covering relevant Scope 1, Scope 2 and Scope 3 emissions.
What is BRSR carbon reporting?
BRSR includes quantitative environmental and sustainability disclosures for applicable listed entities. Carbon-related information includes areas such as GHG emissions, energy consumption and emission intensity. SEBI introduced BRSR as a mandatory reporting framework for the applicable top 1,000 listed entities from FY 2022–23.
What is BRSR Core?
BRSR Core is a focused set of ESG KPIs introduced by SEBI with requirements around assurance/assessment for specified listed entities. The applicability has been phased and subsequently modified, so companies should assess the requirements applicable to their reporting period.
Is TCFD still a separate reporting framework?
The TCFD recommendations have been incorporated into the ISSB Standards. The IFRS Foundation states that companies applying IFRS S1 and S2 meet the TCFD recommendations because they are fully incorporated into the ISSB Standards.
What is IFRS S2?
IFRS S2 is the ISSB’s standard for climate-related disclosures. It addresses material climate-related risks and opportunities, including relevant governance, strategy, risk management, metrics and targets.
Does ECS support CDP reporting?
Yes. ECS can support organisations with carbon-data preparation, questionnaire interpretation, evidence gathering and review of CDP disclosures. CDP’s questionnaires and guidance are updated for each disclosure cycle.
Why is Scope 3 reporting important?
Scope 3 captures relevant indirect emissions across an organisation’s value chain. Depending on the business model, these emissions can represent significant parts of an organisation’s overall GHG footprint.
Can ECS prepare carbon reports for assurance?
ECS can help organisations prepare carbon inventories, supporting calculations, documentation and evidence for applicable third-party assurance, assessment or verification processes. The final assurance or verification conclusion is provided by the independent assurance or verification provider.
