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Frequently asked questions
What is ESG reporting in India, and what does ESG stand for?
ESG stands for Environmental, Social and Governance, so the full form of ESG reporting is Environmental, Social and Governance reporting — the structured disclosure of how a company performs across environmental, social and governance parameters. ESG reporting in India became effectively mandatory when SEBI introduced BRSR for the top 1,000 listed companies, and global customers now ask the same data from Indian suppliers. This shift has created one of the fastest-growing skill gaps in the country's sustainability job market.
How to make an ESG report?
If you are working out how to make an ESG report, the usual sequence is: identify the applicable framework (BRSR for listed Indian companies, GRI or ISSB for voluntary reporting), run a materiality assessment to shortlist priority topics, collect data across energy, emissions, water, workforce and governance metrics, and then map each disclosure to the required format along with targets and performance. Larger companies also add internal review or third-party assurance before publishing.
How to learn ESG reporting?
The practical path for how to learn ESG reporting is to study one mandatory and one voluntary framework in depth — BRSR and GRI are the most useful in India — and then actually draft sample disclosures instead of only reading theory. Structured ESG reporting courses and bootcamps speed this up because they teach materiality assessment, data collection and report preparation with real templates. Reading the published BRSR filings of large listed companies is also a free way to see what good reporting looks like.
What is an ESG reporting framework?
An ESG reporting framework is a published set of guidelines that defines what sustainability information a company should disclose and how to present it. GRI, SASB, TCFD and the ISSB's IFRS S1 and S2 are the most widely used globally, while SEBI's BRSR acts as India's regulatory framework for listed companies. Many companies use a compliance framework and a voluntary framework together, since investors and regulators expect different levels of detail.
Which ESG reporting standards apply to Indian companies?
The mandatory one is BRSR — SEBI's Business Responsibility and Sustainability Reporting — which applies to the top 1,000 listed companies, with assurance requirements under BRSR Core being phased in for larger companies first. Alongside compliance, many Indian businesses also follow global ESG reporting standards such as GRI, the ISSB's IFRS S1 and S2, or CDP, especially when they have international investors or global supply-chain obligations. BRSR reporting is the starting point for most Indian companies, while the global frameworks add credibility with overseas stakeholders.
Which ESG reporting certification is worth doing in India?
It depends on your direction. GARP's Sustainability and Climate Risk (SCR) certificate suits finance and risk professionals, the CFA ESG certificate suits investment-focused roles, and practical bootcamps covering BRSR, GHG accounting and materiality assessment suit people targeting hands-on reporting jobs. Whichever ESG reporting certification you pick, prioritise one that includes actual report-preparation practice — interviewers almost always test applied skills rather than theory.
What is GHG accounting and reporting?
GHG accounting and reporting is the process of measuring the greenhouse gas emissions an organisation is responsible for and disclosing them, typically in tonnes of CO2 equivalent. Emissions are grouped into Scope 1 (direct emissions from owned sources), Scope 2 (purchased electricity) and Scope 3 (value-chain emissions), with the GHG Protocol being the most widely followed methodology. In India, this data feeds into BRSR disclosures, CDP responses and corporate net-zero commitments.
How to do GHG accounting for a company?
Anyone learning how to do GHG accounting should start by fixing the organisational boundary — which entities and operations you include — and then classify emissions into Scope 1, Scope 2 and Scope 3. Next, gather activity data such as fuel consumption, electricity bills, business travel and purchased goods, apply the correct emission factors (including India-specific grid emission factors for Scope 2), convert everything to tonnes of CO2 equivalent, and document every assumption so the inventory can be verified later. Practising on a sample dataset first is the standard approach.
How to learn GHG accounting?
If you are looking at how to learn GHG accounting, begin with the GHG Protocol Corporate Standard along with the Scope 2 and Scope 3 guidance, since nearly every job description and reporting framework is built on them. Then move quickly into practice with sample inventories and real emission factors, because handling messy data is where most beginners struggle. A structured GHG accounting course or bootcamp with case studies and feedback shortens the learning curve considerably, and finishing with a mock inventory gives you a portfolio piece.
Is a GHG accounting certification worth it?
Yes, especially if you are trying to break into sustainability, ESG or carbon roles, because most employers ask for demonstrated inventory-building ability and a GHG accounting certification or bootcamp is the fastest structured way to gain and signal it. It matters less for experienced practitioners, who benefit more from deepening Scope 3 and verification skills. Whatever you choose, pair the credential with a practical project, such as a mock emissions inventory for a real or fictional company.
What GHG accounting jobs are available in India?
The most common GHG accounting jobs are sustainability analyst, carbon accountant, ESG consultant and climate data analyst, spread across consultancies, certification bodies, large corporates and climate-tech startups. With experience, you can move into assurance-focused positions such as GHG accounting lead verifier, where you validate other companies' emissions inventories under frameworks like ISO 14064. Demand has grown sharply since BRSR made emissions disclosure mandatory for India's largest listed companies.
What is a life cycle assessment (LCA)?
A life cycle assessment (LCA) is a scientific method for quantifying the environmental impact of a product or service across its entire life — from raw-material extraction and manufacturing to use and end-of-life disposal. It follows four phases defined under ISO 14040 and 14044: goal and scope definition, inventory analysis, impact assessment and interpretation. Companies use LCA results for eco-design, product comparisons, environmental product declarations and sustainability disclosures.
How to do a life cycle assessment of a product?
To do a life cycle assessment of a product, first define the goal, scope and functional unit — for example, impacts per 1,000 units of packaging. Then map every life-cycle stage (raw materials, manufacturing, transport, use, disposal), collect energy, material and emissions data for each stage, and model the system in software such as openLCA, SimaPro or GaBi using a database like ecoinvent. Finish with the impact assessment, hotspot interpretation and a sensitivity check, since that is what makes the study credible.
How to learn life cycle assessment?
If you are wondering how to learn life cycle assessment, start with the ISO 14040/14044 methodology to understand the framework, then get hands-on with free software like openLCA before investing in paid tools. A structured life cycle assessment course or bootcamp that ends with a complete product study is the fastest route, because system boundaries, data quality and impact-category selection are difficult to figure out alone. A finished LCA project also doubles as strong interview proof.
Is the GARP SCR exam worth it for a sustainability career in India?
For professionals from finance, risk, banking or consulting backgrounds, the GARP SCR exam is one of the more respected entry points because it covers climate science, climate policy, carbon markets and ESG integration into risk management — areas where Indian banks and financial institutions are actively hiring. It works best when paired with practical skills such as GHG accounting or ESG reporting, since employers want both conceptual grounding and hands-on capability.