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Csquare
May 2026 Climate Brief: India CCTS, EU CBAM, and the Road to COP30
Csquare’s May 2026 monthly brief: India’s Carbon Credit Trading Scheme moves into compliance prep with targets notified for nine sectors, the EU CBAM definitive regime begins biting at €75 a tonne, and corporate climate teams start their COP30 readiness work. Here is what changed this month and what Indian sustainability and finance leaders should do about it.
C² Team
May 114 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
The Hidden Emissions in Chemical Manufacturing That Most Companies Aren't Reporting
Most chemical manufacturers report Scope 1 and 2 emissions accurately but completely miss the Scope 3 footprint hiding in their value chain. This guide unpacks the categories most commonly under-reported by Indian chemical companies — feedstocks, transportation, end-of-life, and capital goods — and what to do about them before BRSR and CBAM auditors come knocking.
C² Team
Apr 34 min read
India Carbon Credit Trading Scheme (CCTS) 2026: What Every Industrial Company Must Know
India’s Carbon Credit Trading Scheme is moving from policy to compliance in 2026, with emission intensity targets notified for nine industrial sectors and the first Carbon Credit Certificates expected by Q4. Industrial companies need to act now — register, baseline, and decide whether they will be net buyers or net sellers in the first compliance year.
C² Team
Mar 192 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
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
Beyond the Server Room: Uncovering the Hidden Carbon Footprint in IT
Most IT companies believe that greening their data centers is enough. It is not. The real carbon story in tech runs far deeper, and the companies that will lead on ESG are those willing to look beyond the server room.
C² Team
Feb 225 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
Do Small Companies Need ESG? The Surprising Answer
The ESG Myth That's Costing Small Businesses Millions Ask any small or mid-sized business owner in India about ESG — Environmental, Social, and Governance — and you'll likely hear some version of the same response: "That's for the big guys. We're just trying to grow our business." It's an understandable assumption. ESG has long been associated with large multinationals, global reporting frameworks, and boardroom-level conversations far removed from the day-to-day realities of
C² Team
Feb 197 min read
Why Your ESG Strategy Is Failing: 7 Data Collection Errors You Must Fix
Your ESG strategy isn't failing because of commitment—it's failing because of data.
After analyzing hundreds of ESG implementations across industries, from manufacturing giants to financial services firms, we've identified a troubling pattern: organizations with the strongest sustainability commitments often struggle the most with ESG reporting. The culprit? Data collection errors that undermine even the most well-intentioned strategies.
C² Team
Feb 177 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
Why Science Based Targets Are India's Gateway to Climate Leadership
Climate action is no longer optional for Indian businesses—it's a competitive necessity. As global markets tighten environmental regulations and investors prioritize ESG performance, Indian companies face a critical choice: lead the climate transition or risk being left behind.
Enter the Science Based Targets initiative (SBTi), a globally recognized framework that's helping companies set emission reduction targets grounded in climate science.
C² Team
Feb 96 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
EPD (Environmental Product Declarations): Turning LCA Data into Market Advantage
EPDs are transforming how products compete in the marketplace. They're opening doors to green procurement contracts worth billions. They're differentiating commodities in crowded markets. They're turning environmental performance from a cost center into a revenue driver.
C² Team
Feb 19 min read
Decoding the ASEAN Taxonomy: How Version 4 and the "Amber Tier" Redefine Sustainable Finance
A comprehensive guide to the new ASEAN Taxonomy Version 4. From the "Foundation Framework" to the "Plus Standard," discover how the revolutionary Amber Tier impacts global supply chains and capital flows. Insights by Csquare (C²).
C² Team
Jan 153 min read
Bye Buy Carbon
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