PCML knowledge centre

Regulations, Standards & the Decisions They Shape.

A practical reference to Indian requirements and selected global rules and frameworks across ESG, GHG, carbon, net zero, pollution, EHS, EPR, and supply chains.

Source review · 9 November 2026

Start With Applicability.

This is a dated overview of key regimes relevant to our services. Duties depend on jurisdiction, entity size, sector, product, activity, and compliance year. Use the linked official texts and current notices to establish an organisation’s obligations. Voluntary standards and national commitments have their own roles.

Explore the exposure calculators

JurisdictionAreaStatus

41 of 41 reference entries

India · ESG & reporting

SEBI BRSR & BRSR Core

Mandatory for covered entities

Organise environmental, social, and governance disclosures and the evidence behind BRSR Core indicators.

Authority: SEBI
Who should assess it: Listed entities covered by the LODR requirements and applicable market-capitalisation ranking rules.
Timing & current position: BRSR applies to the top 1,000 listed entities. Core assessment or assurance extends to the top 1,000 in FY 2026–27.

Preparation priorities

Map indicators and source evidence.
Follow the applicable Industry Standards.
Arrange independent assessment or assurance where required.

SEBI master circular · January 2026

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · ESG & reporting

BRSR value-chain disclosures

Voluntary framework

The revised framework covers partners individually representing at least 2% of purchases or sales, with an option to limit coverage to 75%.

Authority: SEBI
Who should assess it: The specified listed-entity cohort and its defined upstream/downstream reporting boundary.
Timing & current position: Voluntary disclosure from FY 2025–26 and voluntary assessment or assurance from FY 2026–27 for the top 250 listed entities.

Preparation priorities

Define partner coverage.
Document attribution and estimates.
Review conflicts of interest for assessment or assurance.

SEBI current consolidated provisions

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · GHG & carbon

Carbon Credit Trading Scheme & GEI targets

Mandatory for covered entities

The Indian Carbon Market has compliance and offset mechanisms. Obligated entities compare verified performance with notified intensity targets.

Authority: BEE / Ministry of Power / MoEFCC
Who should assess it: Notified obligated entities under the compliance mechanism. Offset-project participation has separate eligibility and methodology rules.
Timing & current position: CCTS 2023, subsequent procedures, and notified 2025/2026 entity-specific greenhouse-gas emission-intensity targets.

Preparation priorities

Confirm the entity, product boundary, and target year.
Prepare monitoring and verification evidence.
Assess eligible issuance or surrender requirements.

BEE carbon-market framework and notifications Ministry of Power · February 2026

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · GHG & carbon

Energy Conservation Act & PAT

Mandatory for covered entities

PAT regulates specific energy consumption and provides an Energy Savings Certificate mechanism.

Authority: BEE / State Designated Agencies
Who should assess it: Designated Consumers meeting applicable sector and energy-use criteria.
Timing & current position: PAT cycles and gradual CCTS transition depend on the notified sector and entity.

Preparation priorities

Check current designation and cycle.
Maintain energy returns and audit records.
Assess target achievement and certificate reconciliation.

BEE Perform, Achieve and Trade

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · Net zero

India’s NDC & net-zero pathway

National policy commitment

The approved 2035 goals include 47% lower GDP emissions intensity against 2005 and 60% non-fossil installed electric-power capacity.

Authority: Government of India / UNFCCC
Who should assess it: National climate-policy context. Corporate obligations arise through applicable laws, notifications, contracts, and sector schemes.
Timing & current position: 2031–2035 NDC approved in March 2026. Long-term net-zero goal is 2070.

Preparation priorities

Use the correct metric and baseline.
Map sector-specific measures.
Translate strategy into enterprise actions.

Cabinet’s 2035 NDC announcement

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · Pollution

Environment (Protection) Act & standards

Mandatory for covered entities

The central framework supports pollution standards, monitoring requirements, and environmental directions.

Authority: MoEFCC / CPCB / SPCBs
Who should assess it: Facilities and activities within the relevant environmental rules and standards.
Timing & current position: 1986 Act with applicable current rules, amendments, sector standards, and directions.

Preparation priorities

Identify sector standards.
Maintain monitoring evidence.
Track site-specific directions and amendments.

MoEFCC rules and regulations

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · Pollution

Air & Water Acts · pollution consents

Mandatory for covered entities

Assess Consent to Establish and Consent to Operate, treatment systems, emission/discharge limits, and monitoring.

Authority: State Pollution Control Boards
Who should assess it: Covered industrial operations and effluent-related activities.
Timing & current position: Consent requirements, exemptions, conditions, and validity depend on activity and current state procedures.

Preparation priorities

Screen consent applicability.
Track conditions and renewal dates.
Maintain treatment and monitoring records.

Odisha consent-to-establish guidance Odisha consent portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · Pollution

EIA Notification & environmental clearance

Mandatory for covered entities

Screen whether prior environmental clearance and associated studies or consultation are required.

Authority: MoEFCC / SEIAA
Who should assess it: Scheduled projects, qualifying expansions, and modernisations based on category and thresholds.
Timing & current position: EIA Notification 2006, as amended, with project-specific clearance conditions.

Preparation priorities

Classify the project and competent authority.
Review EIA/EMP requirements.
Track clearance-condition compliance.

PARIVESH environmental-clearance resources

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Hazardous and Other Wastes Rules

Mandatory for covered entities

Waste classification and entity role determine authorisation, storage, handling, movement, and reporting duties.

Authority: MoEFCC / CPCB / SPCBs
Who should assess it: Prescribed generators, handlers, transporters, importers, and authorised waste-management actors.
Timing & current position: 2016 rules with subsequent amendments and stream-specific EPR schedules.

Preparation priorities

Confirm authorisations.
Use eligible downstream channels.
Maintain manifests, records, and returns where prescribed.

OSPCB procedures and circulars

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Plastic packaging EPR

Mandatory for covered entities

Registration and obligations depend on the packaging category, entity role, and compliance year.

Authority: CPCB / SPCBs
Who should assess it: In-scope producers, importers, brand owners, and plastic-waste processors.
Timing & current position: Plastic Waste Management Rules 2016, amended, and Schedule II EPR guidelines with current portal notices.

Preparation priorities

Establish the applicable baseline and category.
Reconcile eligible certificates and targets.
Maintain portal returns and evidence.

CPCB plastic EPR portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

E-Waste (Management) Rules

Mandatory for covered entities

Role-specific registration and producer recycling obligations use the scheme’s eligible certificate mechanism.

Authority: CPCB
Who should assess it: Scheduled electrical/electronic equipment and prescribed producers, manufacturers, recyclers, and refurbishers.
Timing & current position: 2022 rules effective 1 April 2023, as amended.

Preparation priorities

Confirm equipment coverage.
Assess category/year obligations.
Reconcile registered-recycler certificates and returns.

CPCB notified e-waste rules Current portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Battery Waste Management Rules

Mandatory for covered entities

Obligations differ by battery category, year, and entity role.

Authority: CPCB
Who should assess it: Prescribed battery producers/importers and waste-management actors, subject to exclusions.
Timing & current position: 2022 rules with amendments and compliance-year portal notices.

Preparation priorities

Confirm registration and category.
Assess collection/recycling and applicable content or labelling duties.
Use eligible certificates and maintain returns.

CPCB battery EPR portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Waste tyre EPR

Mandatory for covered entities

Annual obligations use prescribed manufacturing/import baselines and eligible certificates.

Authority: CPCB
Who should assess it: Defined tyre producers/importers and registered recycling or retreading actors.
Timing & current position: Schedule IX framework introduced in 2022, with later amendments and notices.

Preparation priorities

Determine the producer role.
Check the correct historical baseline.
Reconcile eligible certificates and reporting.

CPCB waste tyre portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Used oil EPR

Mandatory for covered entities

Role-specific registration, recycling obligations, eligible certificates, and returns apply.

Authority: CPCB
Who should assess it: In-scope base/lubrication-oil producers/importers and prescribed used-oil actors.
Timing & current position: 2023 amendment framework commenced 1 April 2024.

Preparation priorities

Classify the entity and oil stream.
Assess the applicable target.
Check certificate eligibility and portal evidence.

CPCB used-oil portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Non-ferrous metal scrap EPR

Mandatory for covered entities

Product life, schedules, and role-specific rules influence recycling obligations and certificates.

Authority: MoEFCC / CPCB
Who should assess it: Scheduled aluminium, copper, zinc, and alloy products and prescribed actors.
Timing & current position: G.S.R. 438(E), July 2025, effective 1 April 2026.

Preparation priorities

Identify scheduled products.
Determine the prescribed baseline.
Maintain registration, certificate, and return records.

Official Gazette · MPCB-hosted copy

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

End-of-Life Vehicles Rules

Mandatory for covered entities

Producer targets, eligible certificates, and authorised scrapping operate alongside separate battery, tyre, oil, and waste rules.

Authority: MoEFCC / CPCB
Who should assess it: Prescribed vehicle producers, owners, bulk consumers, and registered scrapping facilities, subject to exclusions.
Timing & current position: 2025 rules effective 1 April 2025.

Preparation priorities

Determine vehicle/entity coverage.
Track scrapping obligations.
Use registered facilities and evidence.

CPCB notification

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Solid Waste Management Rules 2026

Mandatory for covered entities

Responsibilities include source segregation and role-specific processing, registration, and reporting duties.

Authority: MoEFCC / CPCB / local authorities
Who should assess it: Waste generators, bulk generators, local bodies, and relevant processing/disposal actors.
Timing & current position: Effective 1 April 2026, superseding the 2016 rules.

Preparation priorities

Apply the four-stream segregation requirements.
Determine generator responsibilities.
Organise authorised handling and reporting.

MoEFCC announcement CPCB solid-waste portal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EPR & waste

Construction & Demolition Waste Rules

Mandatory for covered entities

Generator/producer roles determine handling, registration, recycling/EPR, and utilisation duties.

Authority: MoEFCC / CPCB
Who should assess it: Covered construction, demolition, renovation, remodelling, and repair activities, with specified exclusions.
Timing & current position: 2025 rules effective 1 April 2026.

Preparation priorities

Assess activity and role coverage.
Plan segregation and authorised handling.
Check prescribed targets and evidence.

MoEFCC Gazette

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EHS

Hazardous chemicals & emergency planning

Mandatory for covered entities

Hazard information, safety reports, notifications, and emergency preparedness depend on the substance and activity.

Authority: MoEFCC / competent state authorities
Who should assess it: Chemical activities and quantities meeting the relevant schedules and thresholds.
Timing & current position: MSIHC Rules 1989 and Chemical Accidents Rules 1996, as amended.

Preparation priorities

Screen scheduled chemicals and quantities.
Review safety information and reports.
Coordinate applicable emergency arrangements.

Government implementation guidance MoEFCC rules directory

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · Pollution

Noise Pollution Rules

Mandatory for covered entities

Area-specific limits and operational permissions require a location-sensitive review.

Authority: CPCB / competent local authorities
Who should assess it: Covered noise-generating activities and equipment.
Timing & current position: 2000 rules, as amended, with applicable area classifications and permissions.

Preparation priorities

Confirm area classification.
Assess relevant permissions and limits.
Maintain monitoring and operating controls.

CPCB notified noise rules

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

India · EHS

Occupational Safety, Health & Working Conditions Code

Mandatory for covered entities

Employer safety/welfare duties, registration, records, and reporting depend on establishment and sector. Odisha’s final rule position needs a current notification check.

Authority: Labour Ministry / state authorities
Who should assess it: Establishments and activities within the Code’s coverage and relevant thresholds.
Timing & current position: Code effective 21 November 2025. Confirm applicable central/state rules and final notifications.

Preparation priorities

Determine establishment coverage.
Review hazard controls and worker duties.
Check final state rules and reporting requirements.

IndiaCode commencement record Odisha Gazette notifications

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · GHG & carbon

EU Carbon Border Adjustment Mechanism

Mandatory for covered entities

Embedded emissions, free-allocation adjustments, and eligible carbon prices paid determine certificate exposure.

Authority: European Commission / national competent authorities
Who should assess it: EU importers of covered CN-code goods. A 50-tonne annual exemption applies to covered mass-based goods, with electricity and hydrogen treated separately.
Timing & current position: Definitive period from 1 January 2026. First 2026 declaration/surrender cycle is due 30 September 2027.

Preparation priorities

Confirm CN-code coverage and authorisation.
Obtain product/route-specific emissions and adjustments.
Maintain verification and carbon-price evidence.

Commission definitive regime Irish EPA certificate cycle

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · ESG & reporting

EU CSRD & ESRS

Mandatory for covered entities

Determine legal scope, material sustainability information, reporting controls, and applicable assurance.

Authority: EU / member-state authorities
Who should assess it: Amended principal EU scope uses more than 1,000 employees and €450 million net turnover. Separate group/non-EU criteria and transitional provisions apply.
Timing & current position: Omnibus amendments adopted in Directive (EU) 2026/470. Check national transposition, reporting year, and applicable ESRS version.

Preparation priorities

Assess entity/group and national-law scope.
Identify the relevant reporting cohort.
Use the legally applicable ESRS text.

Adopted 2026 amending directive Commission ESRS legal-acts register

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · Supply chains

EU Corporate Sustainability Due Diligence Directive

Future application

Human-rights and environmental due diligence covers prescribed operations, subsidiaries, and chains of activities.

Authority: EU / member-state authorities
Who should assess it: Very large covered EU enterprises and specified non-EU enterprises. Principal EU criteria exceed 5,000 employees and €1.5 billion turnover.
Timing & current position: Amended transposition deadline 26 July 2028 and application 26 July 2029.

Preparation priorities

Check group and turnover scope.
Map risk-based due-diligence processes.
Prepare monitoring, complaints, and communication.

Commission current CSDDD overview

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · GHG & carbon

EU Emissions Trading System

Mandatory for covered entities

A regulated allowance system with approved monitoring and emissions-reporting obligations.

Authority: EU / national competent authorities
Who should assess it: Covered installations, power generation, aviation, and applicable shipping activities.
Timing & current position: Sector-specific monitoring, verification, and surrender cycles. Proposed revisions require separate tracking.

Preparation priorities

Confirm regulated activities and gases.
Maintain monitoring and verification arrangements.
Reconcile verified emissions and allowances.

Commission EU ETS overview

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · Supply chains

EU Deforestation Regulation

Future application

Product scope, legality, geolocation, and deforestation-free evidence determine due-diligence work.

Authority: EU / competent national authorities
Who should assess it: Scheduled cattle, cocoa, coffee, oil-palm, rubber, soya, wood, and derived products, depending on supply-chain role.
Timing & current position: Current Commission dates are 30 December 2026 for large/medium operators and 30 June 2027 for micro/small operators.

Preparation priorities

Screen Annex I products.
Collect traceability and geolocation.
Assess required digital declarations and evidence.

Commission EUDR implementation

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · EPR & waste

EU Packaging and Packaging Waste Regulation

Mandatory for covered entities

Conformity, substances, producer responsibility, recyclability, reuse, and labelling have specific scope and phase-in rules.

Authority: EU / member-state authorities
Who should assess it: Packaging placed on the EU market and role-specific supply-chain actors.
Timing & current position: Phased application began 12 August 2026. Many measures have later implementation dates.

Preparation priorities

Classify packaging and economic-operator role.
Track each measure’s effective date.
Prepare conformity and packaging evidence.

Commission application notice

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · ESG & reporting

UK Streamlined Energy and Carbon Reporting

Mandatory for covered entities

Reports include applicable energy use, emissions, intensity measures, methodology, and efficiency actions.

Authority: UK Government
Who should assess it: Covered quoted companies and qualifying large unquoted companies/LLPs in the UK.
Timing & current position: Applies to covered reporting periods from 1 April 2019, subject to current entity-size and exemption tests.

Preparation priorities

Assess size and group exemptions.
Define the reporting boundary.
Document calculations and efficiency actions.

UK environmental-reporting guidance

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · ESG & reporting

California SB 253 · corporate GHG reporting

Mandatory for covered entities

Check reporting scope, the 2026 Scope 1/2 guidance, and subsequent rulemaking before setting a filing plan.

Authority: CARB
Who should assess it: Qualifying US-organised entities doing business in California with revenue over $1 billion, subject to definitions and exemptions.
Timing & current position: Initial regulation effective 12 October 2026. CARB’s 2026 reporting date is 10 November, with first-year enforcement guidance.

Preparation priorities

Determine entity coverage.
Review current CARB instructions.
Prepare emissions evidence and applicable assurance.

CARB rulemaking status

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · ESG & reporting

California SB 261 · climate financial risk

Stayed / enforcement restricted

The original reporting date should be read together with current enforcement restrictions.

Authority: CARB / courts
Who should assess it: Statutory scope concerns qualifying US entities doing business in California above $500 million revenue.
Timing & current position: CARB currently reports an injunction against enforcement. Check the latest litigation and programme notices.

Preparation priorities

Assess statutory scope.
Track official enforcement updates.
Maintain climate-risk information as appropriate.

CARB current climate-risk programme

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

International · ESG & reporting

US SEC climate-disclosure rules

Stayed / proposed rescission

Track the SEC’s official rulemaking and litigation position before treating the 2024 requirements as operative.

Authority: US SEC / courts
Who should assess it: Assess issuer-specific obligations and existing securities-law disclosure requirements separately.
Timing & current position: The 2024 rules remain stayed. Rescission was proposed on 29 May 2026; a proposal is distinct from a final repeal.

Preparation priorities

Review current SEC status.
Separate proposed from final actions.
Assess existing materiality-based disclosures.

SEC rescission proposal

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · GHG & carbon

GHG Protocol corporate accounting

Voluntary framework

Define boundaries, gases, scopes, activity data, factors, and the accounting basis.

Authority: GHG Protocol
Who should assess it: Organisations preparing corporate inventories voluntarily or under a scheme incorporating these methods.
Timing & current position: Use the applicable Corporate Standard, Scope 2 Guidance, and Scope 3 methods with the reporting programme’s requirements.

Preparation priorities

Document organisational boundaries.
Separate Scope 1, 2, and 3.
Record factors, assumptions, and data quality.

Corporate Standard Scope 3 calculation guidance

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · ESG & reporting

IFRS S1 & IFRS S2

Jurisdiction-dependent adoption

Investor-focused sustainability and climate disclosures address governance, strategy, risk management, and metrics/targets.

Authority: IFRS Foundation / local regulators
Who should assess it: Entities adopting the standards voluntarily or under local requirements.
Timing & current position: Standards effective from 1 January 2024. Legal adoption, timing, and covered entities vary by jurisdiction.

Preparation priorities

Check local adoption.
Assess material risks and opportunities.
Connect disclosures to financial reporting.

IFRS Foundation adoption FAQ

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · ESG & reporting

GRI impact-reporting standards

Voluntary framework

Universal, Sector, and Topic Standards support reporting of material impacts.

Authority: Global Reporting Initiative
Who should assess it: Organisations reporting impacts using GRI, including where another requirement incorporates it.
Timing & current position: Universal Standards effective from 2023. GRI 102 Climate and GRI 103 Energy 2025 become effective 1 January 2027.

Preparation priorities

Assess material topics.
Identify applicable sector/topic standards.
Plan the 2027 climate/energy transition.

GRI Standards New climate and energy standards

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · Pollution

ISO 14001:2026

Voluntary standard

A framework for environmental aspects, compliance obligations, controls, objectives, and improvement.

Authority: ISO
Who should assess it: Organisations implementing an environmental management system.
Timing & current position: New edition published 15 April 2026. Certification transition arrangements should be checked with the certification body.

Preparation priorities

Review environmental aspects.
Organise operational controls.
Plan edition transition where relevant.

ISO 14001 current edition

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · EHS

ISO 45001:2018

Voluntary standard

Leadership, worker participation, hazard assessment, controls, preparedness, and improvement.

Authority: ISO
Who should assess it: Organisations implementing occupational health and safety management systems.
Timing & current position: 2018 edition including Amendment 1:2024 remains the current published basis.

Preparation priorities

Review hazards and participation.
Implement controls and learning.
Check published amendments and certification scope.

ISO 45001

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · GHG & carbon

ISO 14064-1:2018

Voluntary standard

Requirements for inventory design, quantification, management, and reporting.

Authority: ISO
Who should assess it: Organisations quantifying and reporting GHG emissions/removals and preparing for verification.
Timing & current position: Current organisational inventory standard, with programme-specific requirements assessed separately.

Preparation priorities

Define inventory boundaries.
Document methods and quality controls.
Prepare evidence for verification.

ISO 14064-1

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · GHG & carbon

ISO 50001:2018

Voluntary standard

Energy reviews, baselines, performance indicators, and continual performance improvement.

Authority: ISO
Who should assess it: Organisations implementing energy-management systems.
Timing & current position: Current edition including Amendment 1:2024.

Preparation priorities

Define energy baselines.
Track meaningful performance indicators.
Review actions and improvement.

ISO 50001

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · Enterprise risk

ISO 31000:2018

Voluntary guidance

Principles and a process for integrating risk management into decisions.

Authority: ISO
Who should assess it: Organisations developing risk frameworks, assessments, treatments, and monitoring.
Timing & current position: Current risk-management guidance. It does not establish organisational certification requirements.

Preparation priorities

Establish context and criteria.
Assess and treat risks.
Monitor and communicate findings.

ISO 31000

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · Net zero

SBTi Corporate Net-Zero Standard

Voluntary validation programme

Target boundaries and validation requirements depend on the version and submission window.

Authority: Science Based Targets initiative
Who should assess it: Companies choosing the SBTi target-validation programme and applicable sector criteria.
Timing & current position: V2 published June 2026. SBTi encourages V1.3.1 submissions in 2026, with its stated V2 transition from 2027.

Preparation priorities

Check submission-version eligibility.
Define target boundaries and implementation plans.
Track the programme’s transition timetable.

SBTi V2 and transition

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Global frameworks · Net zero

Paris Agreement & national commitments

International treaty / policy context

National targets provide strategic context for climate mitigation and adaptation.

Authority: UNFCCC / national governments
Who should assess it: Treaty obligations concern Parties. Enterprise duties depend on domestic law and applicable schemes.
Timing & current position: Parties communicate nationally determined contributions and long-term pathways.

Preparation priorities

Identify relevant national commitments.
Map domestic implementation.
Separate enterprise targets from national policy.

UNFCCC Paris Agreement

Reviewed 2026-11-09 · Follow the source for later amendments and notices.

Interesting facts

Details Worth Knowing.

Categories across the value chain

GHG Protocol’s Scope 3 guidance covers categories from purchased goods and transport to product use and investments.

Source · GHG Protocol

Greenhouse gases and gas families

The Corporate Standard covers more than carbon dioxide. Gas-specific quantities require a documented conversion to CO₂-equivalent.

Source · GHG Protocol

1,000

BRSR Core’s FY 2026–27 cohort

SEBI’s phased requirement reaches the top 1,000 listed entities for BRSR Core assessment or assurance.

Source · SEBI

Mechanisms in India’s carbon market

CCTS includes a compliance mechanism for obligated entities and an offset mechanism with separate project requirements.

Source · BEE

2035

A new national planning horizon

India’s approved NDC targets a 47% reduction in GDP emissions intensity from 2005 and a 60% non-fossil share of installed electric-power capacity by 2035.

Source · Government of India

Initial CBAM goods groups

Cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen are covered through specified CN codes and exclusions.

Source · European Commission

2026

A new environmental-management edition

ISO published ISO 14001:2026 on 15 April 2026. Edition-transition planning is relevant to environmental-management programmes.

Source · ISO

Connected disclosure themes

IFRS sustainability disclosures organise information around governance, strategy, risk management, and metrics and targets.

Source · IFRS Foundation

2022

Safety recognised as a fundamental right

The ILO recognised a safe and healthy working environment as a fundamental principle and right at work in June 2022.

Source · ILO

Streams in the new segregation framework

India’s Solid Waste Management Rules 2026 introduced four-stream source segregation and took effect on 1 April 2026.

Source · MoEFCC

31000

Risk-management guidance

ISO 31000 supports risk-management practice. Its role differs from management-system standards used for organisational certification.

Source · ISO

2027

Climate and energy reporting evolves

GRI’s new Climate Change and Energy Topic Standards become effective on 1 January 2027.

Source · GRI