Mandate Checker
The main ones are CSR under Section 135 for companies above the size thresholds; BRSR for the top 1,000 listed companies, with BRSR Core assessment or assurance for the largest; Carbon Credit Trading Scheme targets for notified industrial sectors; and green belt or compensatory afforestation conditions for projects that need environmental clearance or forest land.
How it works
- CSR (Section 135): based on net worth, turnover or net profit in the preceding year.
- BRSR: the top 1,000 listed companies by market capitalisation, under SEBI's listing regulations.
- BRSR Core: assessment or assurance of key ESG indicators, phased in from the largest listed companies.
- CCTS: emission-intensity targets for aluminium, cement, chlor-alkali, pulp and paper, petroleum refining, petrochemicals and textiles.
- Projects: environmental clearance conditions often include a green belt; using forest land requires compensatory afforestation.
Sources: Companies Act, 2013: Section 135 and Schedule VII (India Code); SEBI: Business Responsibility and Sustainability Report and BRSR Core; Bureau of Energy Efficiency: Carbon Credit Trading Scheme; Ministry of Environment, Forest and Climate Change: EIA Notification 2006 and forest conservation rules
Frequently asked questions
Is BRSR mandatory for unlisted companies?
No. BRSR is required for the top 1,000 listed companies; others may report voluntarily.
Which sectors are covered by India's carbon market?
Targets have been notified for aluminium, cement, chlor-alkali, pulp and paper, petroleum refining, petrochemicals and textiles; obligated entities are named individually.
Can tree plantation meet green belt conditions?
Green belt plantation is a common clearance condition; species, width and survival are set in each clearance letter.
Is this legal advice?
No. It is a guide to help you ask the right questions; check details with your compliance team.
