The growing impact of climate change has prompted global efforts to mitigate environmental damage, with a strong focus on sustainability and emission reduction. This article analyses the emission tracking practices of Indian companies, particularly in the power and energy and manufacturing sectors, under the Business Responsibility and Sustainability Reporting (BRSR) framework. Through comprehensive data collection and analysis of Scope 1–3 emissions, the study highlights the environmental performance and transparency of these companies. Key findings indicate significant variability in emissions across industries, with the power sector showing the highest emission intensity. It emphasises the importance of robust regulatory frameworks, technological advancements and stakeholder engagement in enhancing sustainability reporting. By implementing these strategies, Indian companies can enhance their sustainability practices, align with global standards and contribute to the fight against climate change, ultimately supporting a more sustainable and resilient economy.
Singh et al. (Thu,) studied this question.