Pathways to Carbon Neutrality and Scope Emissions in Indian Industries: An Analytical Approach Based on Business Responsibility and Sustainability Report (BRSR)

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🔬研究者:Provides empirical data on scope emissions and decarbonization strategies in Indian industries, useful for comparative studies on mandatory disclosure effectiveness.

🏢実務担当者:Offers benchmarks for Indian companies on emission intensity and popular decarbonization strategies, aiding in setting targets and reporting.

🏛政策担当者:Highlights the dominance of a few firms in sector emissions, suggesting targeted policies rather than blanket regulations.

Reducing greenhouse gases (GHG) emissions have become one of the primary priorities of government bodies and private industries alike. Ever since the Securities and Exchange Board of India (SEBI) mandated the filing of the Business Responsibility and Sustainability Report (BRSR) for the top 1000 listed industries in the Indian stock market, Indian public industries now have to strive to become eco-friendly or risk public outrage. The Business BRSR format classifies emission into three different scopes based on their sources and those scope emissions have their particular ideal way toward decarbonization. Hence, this paper aims to document the BRSR data on scope emissions and decarbonization efforts of industries under the following sectors - Energy, Cement, Iron and Steel, Fertilizers, and Automobiles, and find trends and reasonings for the same. We extracted data from the SEBI website for 175 industries and processed and verified it to reach a final industry count of 52 industries. The scope emission, intensity, and decarbonization strategy data were then tabulated and analyzed. The results show how the overwhelming majority of emissions in the energy, cement, and iron and steel sectors comes from the industry hegemons, such as National Thermal Power Corporation (NTPC), Ultratech, and Tata Steel, which allows us to propose that further decarbonization policies should be made on a case-by-case basis as per the industry leaders. Moreover, the most popular decarbonization strategy included using more efficient technology, fuel and employing waste heat recovery for cement and iron and steel industries. Nature-based solutions are the most popular method for carbon sequestration. Only two industries in India, Steel Authority India Limited and NTPC have begun Carbon Capture, Utilization and Storage (CCUS) projects. NTPC, being responsible for 40% of the emissions out of all 52 industries, employs NBS, and CCUS and engages in carbon markets to maximize their emission mitigation strategies. . KEYWORDS :Business responsibility and sustainability report, Carbon emission, Carbon-neutral pathways, Corporate sustainability, Industrial decarbonization, Scope emissions

• openaire https://doi.org/10.59467/jebs.2025.39.133first seen 2026-05-05 19:06:32