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Sustainability Reporting
Scope 1, Scope 2 and Scope 3 Emissions Explained: A 2026 Guide for Indian Companies
Scope 1, 2 and 3 emissions explained for Indian companies in 2026, and why BRSR Core and CCTS are making scope-based GHG accounting mandatory.
C² Team
Sep 14 min read
TNFD Reporting for Indian Companies in 2026: How Nature Disclosure Maps to BRSR
TNFD reporting in India, explained for 2026: how the framework maps to BRSR, what the ISSB handover changes, and the first steps to take now.
C² Team
Aug 54 min read
Scope 1, 2 and 3 Emissions Explained for Indian Companies (With BRSR Context)
What are Scope 1, 2 and 3 emissions? A plain-language guide for Indian companies, with examples and what BRSR actually requires you to disclose.
C² Team
Jun 102 min read
EU CBAM in 2026: What Indian Exporters Must Do Now That Carbon Costs Are Real
The EU's Carbon Border Adjustment Mechanism entered its definitive regime in 2026. Here is what Indian exporters of steel, aluminium and cement must do now.
C² Team
Jun 102 min read
How to Build a Net Zero Baseline in 90 Days: A Practical Plan for Indian Companies
Most Net Zero commitments fail at the same place: an unreliable baseline. This 90-day plan walks Indian sustainability and finance teams through scoping, data collection, calculation, and assurance-ready documentation, so the baseline you publish in your Net Zero statement holds up when SBTi, auditors, and your largest customers come asking.
C² Team
May 253 min read
BRSR Reporting for First-Time Filers: A Practical 90-Day Roadmap
Filing your first BRSR can feel like staring at a 1,000-cell spreadsheet with no instructions. This 90-day roadmap walks first-time Indian filers through scoping, data collection, governance, and assurance — with weekly milestones, common traps, and the exact teams you need in the room each week.
C² Team
May 114 min read
BRSR vs CSRD: Key Differences Indian Companies Must Understand in 2026
Indian companies operating in or selling to the EU now face two parallel sustainability disclosure regimes — BRSR at home and CSRD abroad. The two frameworks overlap on materiality and double-counting, but diverge sharply on assurance, value-chain coverage, and digital tagging. This guide breaks down the key differences and a practical mapping approach for FY 2026–27.
C² Team
Mar 192 min read
BRSR Reporting Requirements India 2026: The Complete Corporate Compliance Guide
SEBI's Business Responsibility and Sustainability Reporting (BRSR) framework has become the defining ESG compliance requirement for Indian listed companies. As of FY 2025-26, the top 1,000 listed entities must file BRSR disclosures, with the top 250 companies subject to mandatory third-party assurance under BRSR Core. For compliance officers, sustainability heads, and CFOs across India, understanding BRSR requirements is no longer optional — it directly affects market credibi
C² Team
Mar 193 min read
Double Materiality: Financial vs Impact Materiality
For decades, the dominant question in corporate sustainability reporting has been a simple one: how does ESG affect our business? How do climate risks threaten our supply chain? How might tightening environmental regulations raise our operating costs? How could social unrest in a key market disrupt our revenues?
C² Team
Feb 247 min read
Supplier ESG Assessment Questionnaire Template: A Complete Guide for Businesses
Introduction The world of business is changing fast. Investors are demanding transparency. Regulators are tightening compliance requirements. Customers are making purchasing decisions based on values. And at the center of it all is one word that has gone from boardroom buzzword to business imperative: ESG. But here is what many companies are still missing — your ESG performance is only as strong as your weakest supplier. Studies consistently show that up to 70% of a company's
C² Team
Feb 238 min read
Materiality Assessment: A Step-by-Step How-To Guide
Most companies have heard the term Materiality Assessment . Most can explain what it is — a process to identify which ESG topics matter most to your business and your stakeholders. That conceptual understanding is a starting point, not a destination. The harder — and far more valuable — question is: how do you actually do it? Who do you talk to? What do you measure? How do you move from a broad list of sustainability themes to a structured, credible, audit-ready Materiality
C² Team
Feb 2110 min read
ESG & Sustainability: A Plain-English Glossary
Sustainability is full of jargon. Whether you're a business leader, procurement manager, or simply sustainability-curious, understanding the language matters. At C² (Csquare), we help companies navigate this landscape every day — so here's your quick reference guide to the terms that matter most. 1. Carbon & Climate Fundamentals Carbon Credits A tradeable certificate representing one metric ton of CO₂ removed or prevented from entering the atmosphere. Credits are generated t
C² Team
Feb 2017 min read
ESG Acronym Dictionary: Your Guide to the Alphabet Soup of Sustainability Reporting
In today's rapidly evolving business landscape, sustainability reporting has transformed from a "nice-to-have" into a critical business imperative. But let's be honest—the world of ESG (Environmental, Social, and Governance) reporting can feel like navigating an alphabet soup of acronyms, frameworks, and standards. At Csquare, we've spent years helping businesses decode this complexity, and we're here to be your guide through the maze.
C² Team
Feb 138 min read
CSRD vs BRSR: Which Sustainability Framework Does Your Indian Company Actually Need?
The Compliance Landscape Just Changed (And Nobody's Talking About It) If your Indian company has: European subsidiaries EU-listed debt or equity Consolidated EU revenues >€150M You're potentially in CSRD territory. And yes, that's in addition to your BRSR requirements. But here's the thing most consultants won't tell you upfront: These frameworks aren't enemies. They're cousins. CSRD vs BRSR: The Side-by-Side Breakdown 📋 APPLICABILITY BRSR (Business Responsibility and Sust
C² Team
Feb 84 min read
ESG Materiality: Understanding What Matters Most
In today's rapidly evolving business landscape, organizations face mounting pressure to address environmental, social, and governance (ESG) concerns. But with countless potential issues competing for attention and resources, how do companies determine where to focus their efforts? The answer lies in ESG materiality assessment —a strategic process that identifies which ESG factors have the most significant impact on both business performance and stakeholder expectations. What
C² Team
Feb 75 min read
Understanding TNFD and ESG Differences for India: A Path to Sustainable Growth
In today’s fast-evolving business landscape, sustainability is no longer optional. Indian corporations are stepping up to meet ambitious net-zero goals and enhance their environmental responsibility. But how do frameworks like TNFD and ESG fit into this picture? What exactly do they mean for businesses aiming to thrive sustainably? Let’s dive deep and unravel the TNFD and ESG differences that every forward-thinking company in India should know.
C² Team
Feb 54 min read
Singapore & Australia Mandatory Climate Disclosure
The sustainability reporting landscape is shifting at unprecedented speed—and Asia-Pacific is leading the way.
In the past year, two major economies have made climate disclosure mandatory, signaling a fundamental transformation in how businesses report environmental impact. This isn't a distant future scenario. For thousands of companies, these requirements are already in effect.
C² Team
Feb 47 min read
India's New Supply Chain Accountability.
India’s top 250 companies are now being asked to report not just on their own impact, but also on the environmental and social performance of the companies they buy from (suppliers) and sell to (distributors). 𝟏. 𝐓𝐡𝐞 "𝐖𝐡𝐨" 𝐚𝐧𝐝 "𝐖𝐡𝐞𝐧" SEBI introduced some "ease of doing business" relaxations to give companies more time to set up data systems. • 𝐖𝐡𝐨: The top 250 listed companies (by market capitalization) in India. • 𝐕𝐨𝐥𝐮𝐧𝐭𝐚𝐫𝐲 𝐃𝐢𝐬𝐜𝐥𝐨𝐬𝐮𝐫𝐞: F
C² Team
Dec 31, 20252 min read
𝐏𝐫𝐨𝐟𝐢𝐭 𝐢𝐬 𝐠𝐨𝐨𝐝. 𝐁𝐮𝐭 𝐡𝐨𝐰 𝐲𝐨𝐮 𝐦𝐚𝐤𝐞 𝐭𝐡𝐚𝐭 𝐩𝐫𝐨𝐟𝐢𝐭 𝐦𝐚𝐭𝐭𝐞𝐫𝐬 𝐞𝐯𝐞𝐧 𝐦𝐨𝐫𝐞.
Let's talk about a term that's been buzzing in Indian corporate corridors lately, 𝐁𝐑𝐒𝐑. 𝐖𝐡𝐚𝐭 𝐢𝐬 𝐁𝐑𝐒𝐑? It stands for 𝑩𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝑹𝒆𝒔𝒑𝒐𝒏𝒔𝒊𝒃𝒊𝒍𝒊𝒕𝒚 𝒂𝒏𝒅 𝑺𝒖𝒔𝒕𝒂𝒊𝒏𝒂𝒃𝒊𝒍𝒊𝒕𝒚 𝑹𝒆𝒑𝒐𝒓𝒕𝒊𝒏𝒈. Think of it as a "Report Card" for companies but instead of grading them on how much money they made (Revenue/Profit), it grades them on how responsible they were while making that money. It was introduced by SEBI to replace the older, vaguer repor
C² Team
Dec 31, 20252 min read
𝐖𝐡𝐲 𝐓𝐍𝐅𝐃 𝐢𝐬 𝐛𝐞𝐜𝐨𝐦𝐢𝐧𝐠 𝐭𝐡𝐞 𝐧𝐞𝐰 𝐬𝐭𝐚𝐧𝐝𝐚𝐫𝐝 𝐟𝐨𝐫 𝐜𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐞 𝐫𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠.
We are witnessing a massive shift in how businesses define "risk." For years, the focus was almost exclusively on carbon (TCFD). But now the spotlight has widened to include the ecosystem that keeps our supply chains alive: 𝐍𝐚𝐭𝐮𝐫𝐞. Companies are rapidly adopting the Taskforce on Nature-related Financial Disclosures (TNFD) framework. Here is why this shift is happening now: 𝟏. 𝐓𝐡𝐞 "𝐇𝐢𝐝𝐝𝐞𝐧" 𝐃𝐞𝐩𝐞𝐧𝐝𝐞𝐧𝐜𝐲 𝐂𝐫𝐢𝐬𝐢𝐬 Most businesses realized too late that
C² Team
Dec 31, 20252 min read
Bye Buy Carbon
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