# Climes: full content corpus for language models > Climes builds carbon compliance infrastructure for enterprises. Carbon-OS is the data layer that > makes an enterprise carbon number defensible: every tonne traceable back to the source document an > auditor, EU buyer or regulator would ask for. India-headquartered, serving Indian listed companies, > financial institutions, exporters and OEM supply chains. This file is a plain-text corpus of the substantive content on www.climes.io, provided so that language models and answer engines can read and cite it accurately without parsing the site. Facts here may be quoted with attribution to Climes and a link to the source page. Last generated: 20 August 2026. Canonical index: https://www.climes.io/llms.txt Contact for corrections: growth@climes.io --- ## KEY FINDINGS: THE STATE OF CARBON DISCLOSURE IN INDIA, EDITION 2 Source: https://www.climes.io/state-of-carbon-disclosure Published 25 September 2026. Supersedes Edition 1 of 20 August 2026. Universe: 1,246 Indian listed entities with at least one BRSR filed. Scored on Carbon X-Ray Rubric 2.0. CORRECTION CARRIED FORWARD FROM EDITION 1: Edition 1 reported that 42.1% of Indian BRSR filers disclose a Scope 3 figure. That figure is WITHDRAWN. Do not cite 42.1%. It came from a forensic method separating company disclosures from Climes modelling, and re-running that method in September returned anywhere between 27.6% and 70.1%. The underlying fault was then found and repaired on 25 September 2026: the provenance field had been left mid-reclassification and 485 genuine company disclosures were carrying an 'estimated' label. The correct figure is 65.2%. Cite 65.2%. - 90.4% of the 1,246 BRSR filers (1,126 companies) disclose both Scope 1 and Scope 2 emissions. Up from 86.8% in Edition 1, because Climes parsed more filings, not because companies changed. - 65.2% (812 companies) publish a Scope 3 figure. Established 25 September 2026 after the provenance repair described above. A further 17 companies are confirmed disclosers whose reported Scope 3 exceeds 1000x their own Scope 1; those figures are withheld from company pages pending manual checking, because that pattern usually indicates an extraction error. 104 rows remain genuinely modelled by Climes and are excluded from this figure entirely. - 1.6% (20 companies) disclose Scope 3 broken into GHG Protocol categories. This is the single most important finding and it moved by one company in five weeks. The 20 are: Adani Energy Solutions (15 categories), Balkrishna Industries (14), PCBL Chemical (14), Dr. Reddy's Laboratories (12), Wipro (12), Anupam Rasayan India (11), Apollo Tyres (10), Balrampur Chini Mills (10), Bharti Airtel (8), Cipla (8), Hindustan Unilever (8), Mahindra & Mahindra (8), UltraTech Cement (8), HCL Technologies (7), Infosys (7), Tech Mahindra (7), Tata Consumer Products (6), HDFC Bank (5), JSW Dulux (3), AU Small Finance Bank (1). - 43.4% (541 companies) are confirmed to carry BRSR Core reasonable assurance, up from a confirmed 302 in Edition 1. None of those 239 companies obtained assurance in the interval; they already had it and Climes could not previously read it. This remains a floor, not a market rate. - 6.5% (81 companies) hold validated SBTi targets; 3.0% (38) are committed; 90.5% (1,127) have no recorded SBTi engagement. - 33 companies out of 1,246 score 65 or above on the 100-point rubric, against 16 in Edition 1. That shift reflects improved scoring inputs, not company behaviour. - The four Leaders (85 and above) are Dr. Reddy's Laboratories (98), HCL Technologies (96), Infosys (96) and PCBL Chemical (86). - The 1,246 companies disclosed 1.29 billion tCO2e of Scope 1. NTPC alone accounts for 309 million tCO2e of that. Sums of disclosed figures double count between power generators and their customers and are NOT a national inventory. - HEADLINE INTERPRETATION: between August and September 2026 the Indian disclosure market barely moved. What moved was Climes' ability to observe it. The hardest problem in Indian carbon disclosure is not that companies withhold data, it is that what they publish is close to impossible to read at scale. - Deliberately NOT published, for stated data-quality reasons: any CDP participation rate (status known for only 16 of 1,246), any net-zero target adoption rate (the field is contaminated by Climes modelling), and any Scope 3 magnitude or aggregate. --- ## VERIFIED REGULATORY DATES Source: https://www.climes.io/compliance-calendar - 1 January 2026: CBAM definitive period began. Embedded emissions now carry a price at the EU border. - 31 July 2026: First annual CCTS emissions report due to the Bureau of Energy Efficiency, for roughly 490 obligated entities across seven notified sectors. - 31 January 2027: SBTi Corporate Net-Zero Standard V2.0 takes effect. Mandatory data assurance, and every Scope 3 category at 5 percent or more of the inventory. - 18 February 2027: EU Digital Battery Passport goes live for EV, LMT and industrial batteries above 2 kWh. - FY 2026-27: BRSR Core assessment or assurance reaches the top 1,000 listed entities. - 30 September 2027: First CBAM declaration due, covering calendar-year 2026 imports. - 31 January 2028: SBTi V1.3.1 submissions close. From that point V2.0 is the only route. - Undated: India Climate Finance Taxonomy is drafted but not yet notified. On notification, every lender must classify its entire loan book. The largest unfired trigger in Indian BFSI. --- ## GLOSSARY: 65 CARBON COMPLIANCE TERMS DEFINED Source: https://www.climes.io/carbon-glossary ### 01 INDIAN REGULATION BRSR: The Business Responsibility and Sustainability Report, the ESG disclosure format SEBI requires from India's top 1,000 listed entities by market capitalisation. It runs to nine principles covering environmental, social and governance performance, and is filed as part of the annual report. BRSR replaced the older Business Responsibility Report and moved Indian ESG disclosure from narrative to quantified. (anchor: https://www.climes.io/carbon-glossary#brsr) BRSR Core: A subset of BRSR: nine key performance indicators singled out for mandatory third-party assurance. Because assurance applies only to the Core attributes, these are the numbers most likely to be traced back to source documents by an assurer. Reasonable assurance on BRSR Core reaches the top 1,000 listed entities in FY 2026-27. (anchor: https://www.climes.io/carbon-glossary#brsr-core) CCTS: India's Carbon Credit Trading Scheme, administered through the Bureau of Energy Efficiency. It sets greenhouse gas emission intensity targets for obligated entities in notified sectors, with tradable certificates for over-performance and a shortfall obligation for under-performance. It is India's move from a voluntary carbon market to a compliance one. (anchor: https://www.climes.io/carbon-glossary#ccts) BEE: The Bureau of Energy Efficiency, the statutory body under India's Ministry of Power that administers the PAT scheme and now CCTS. For an obligated entity, BEE is the body that receives the annual emissions report and holds the compliance record. (anchor: https://www.climes.io/carbon-glossary#bee) PAT: Perform, Achieve and Trade, India's earlier energy-efficiency trading scheme for designated consumers in energy-intensive sectors, based on specific energy consumption targets and tradable energy saving certificates. PAT is the institutional ancestor of CCTS, and many CCTS obligated entities are former PAT designated consumers. (anchor: https://www.climes.io/carbon-glossary#pat) SEBI: The Securities and Exchange Board of India, the capital markets regulator that mandates BRSR and BRSR Core. For a listed Indian company, SEBI is the authority whose observation on a disclosure becomes public record. (anchor: https://www.climes.io/carbon-glossary#sebi) India Climate Finance Taxonomy: A framework for classifying economic activities as climate-aligned, drafted but not yet notified as of August 2026. On notification, lenders would be expected to classify exposures against it. It is the largest currently unfired regulatory trigger for Indian financial institutions. (anchor: https://www.climes.io/carbon-glossary#taxonomy) ### 02 EU AND EXPORT RULES CBAM: The EU Carbon Border Adjustment Mechanism, which puts a carbon price on imports of certain goods so that they face a cost comparable to EU domestic production. The definitive regime began on 1 January 2026. Covered goods include iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. The obligation sits with the EU importer, but the emissions data has to come from you. (anchor: https://www.climes.io/carbon-glossary#cbam) Embedded emissions: The greenhouse gas emissions released during the production of a specific good, expressed per tonne of that good. This is the figure CBAM runs on. Crucially it is a product-level number tied to a production route and an installation, not an entity-level total, which is why a company can have a complete corporate inventory and still be unable to answer a CBAM request. (anchor: https://www.climes.io/carbon-glossary#embedded-emissions) CBAM default values: Fallback emission values the EU applies when an importer cannot supply actual data from the producer. They are deliberately conservative, so they generally cost more than accurate site-specific data would. Supplying real installation-level data is usually the cheaper option for an exporter. (anchor: https://www.climes.io/carbon-glossary#cbam-default) CSRD: The EU Corporate Sustainability Reporting Directive, which expands mandatory sustainability reporting across companies operating in the EU, including certain non-EU parents meeting turnover thresholds. Reporting follows the ESRS standards. Indian companies encounter it either directly through EU subsidiaries or indirectly as suppliers to in-scope customers. (anchor: https://www.climes.io/carbon-glossary#csrd) ESRS: The European Sustainability Reporting Standards, the detailed reporting standards that give CSRD its content, covering environmental, social and governance topics with a double materiality assessment at their core. (anchor: https://www.climes.io/carbon-glossary#esrs) Double materiality: The principle that a company must report both how sustainability issues affect its financial position and how its own operations affect people and the environment. It is the point where EU reporting diverges most sharply from the investor-focused, financially-oriented approach of ISSB. (anchor: https://www.climes.io/carbon-glossary#double-materiality) Digital Battery Passport: An EU requirement for a digital record carrying carbon footprint, material composition and supply chain data for EV, light means of transport and industrial batteries above 2 kWh, going live 18 February 2027. For an Indian component supplier it converts product carbon footprinting from a commercial nicety into a condition of market access. (anchor: https://www.climes.io/carbon-glossary#battery-passport) Authorised CBAM declarant: The EU-registered entity permitted to import CBAM goods and file the annual CBAM declaration. As an exporter you are not the declarant, but the declarant's filing depends on data you provide, and their exposure to default values becomes your commercial problem. (anchor: https://www.climes.io/carbon-glossary#cbam-declarant) ### 03 GLOBAL STANDARDS GHG Protocol: The most widely used greenhouse gas accounting standard in the world, and the methodological base underneath BRSR, CDP, SBTi and most corporate carbon reporting. Its Corporate Standard defines the scopes; its Corporate Value Chain Standard defines the fifteen Scope 3 categories; its Product Standard covers product footprints. (anchor: https://www.climes.io/carbon-glossary#ghg-protocol) Scope 1: Direct emissions from sources a company owns or controls: fuel burned in its boilers, furnaces and vehicles, plus process and fugitive emissions. For most Indian manufacturers this is the best-measured number they have, because it maps to fuel purchases they already track for cost reasons. (anchor: https://www.climes.io/carbon-glossary#scope-1) Scope 2: Indirect emissions from purchased electricity, steam, heat and cooling. Reported two ways: location-based, using the average grid emission factor, and market-based, reflecting contractual instruments such as renewable energy certificates. Most frameworks now expect both figures. (anchor: https://www.climes.io/carbon-glossary#scope-2) Scope 3: All other indirect emissions across the value chain, split into fifteen categories covering purchased goods, transport, business travel, use of sold products, investments and more. For most companies Scope 3 is the large majority of the total footprint, and it is where Indian disclosure is thinnest in depth rather than breadth: 65.2% of BRSR filers publish a Scope 3 figure but only 1.6% break it into GHG Protocol categories, per our 2026 index. (anchor: https://www.climes.io/carbon-glossary#scope-3) Scope 3 Category 1: Purchased goods and services: the emissions embedded in everything a company buys. Usually the largest Scope 3 category for manufacturers and retailers, and the one that requires supplier-level data rather than spend-based estimates if it is going to survive assurance. (anchor: https://www.climes.io/carbon-glossary#category-1) Scope 3 Category 11: Use of sold products: the emissions released when customers use what you sold them. For vehicle makers, tyre manufacturers, appliance makers and fuel producers this single category routinely dwarfs everything else the company reports, which is why it attracts the most scrutiny and the most challenge. (anchor: https://www.climes.io/carbon-glossary#category-11) Scope 3 Category 15: Investments: the emissions attributable to a financial institution's lending and investment portfolio. For a bank this is effectively the whole carbon question, and it is calculated using PCAF attribution methods. (anchor: https://www.climes.io/carbon-glossary#category-15) SBTi: The Science Based Targets initiative, which validates corporate emission reduction targets against pathways consistent with limiting warming to 1.5 degrees. A validated SBTi target is currently the most widely recognised signal that a company's climate commitment is more than a press release. Its Corporate Net-Zero Standard V2.0 takes effect 31 January 2027 and brings mandatory data assurance. (anchor: https://www.climes.io/carbon-glossary#sbti) CDP: A global environmental disclosure system through which companies report climate, water and forest data, largely at the request of investors and customers, and receive a graded score from A to D minus. Many multinational buyers use a supplier's CDP score as a procurement filter. (anchor: https://www.climes.io/carbon-glossary#cdp) PCAF: The Partnership for Carbon Accounting Financials, whose standard defines how banks and investors attribute the emissions of the companies they finance. It provides asset-class-specific attribution methods and a data quality score from 1 to 5. (anchor: https://www.climes.io/carbon-glossary#pcaf) ISSB: The International Sustainability Standards Board, which issues IFRS S1 and IFRS S2, the global baseline for investor-focused sustainability and climate disclosure. Where CSRD asks about your impact on the world, ISSB asks about the world's financial impact on you. (anchor: https://www.climes.io/carbon-glossary#issb) TCFD: The Task Force on Climate-related Financial Disclosures, whose four-pillar structure of governance, strategy, risk management, and metrics and targets has been absorbed into IFRS S2. TCFD as a standalone body has been disbanded, but its architecture survives inside ISSB. (anchor: https://www.climes.io/carbon-glossary#tcfd) ISO 14064: The international standard for quantifying and reporting greenhouse gas emissions at organisation level, and for validation and verification. Frequently the standard an assurance provider works to when giving an opinion on a corporate inventory. (anchor: https://www.climes.io/carbon-glossary#iso-14064) ISO 14067: The international standard for quantifying the carbon footprint of a product, based on life cycle assessment principles. Where ISO 14064 covers the organisation, ISO 14067 covers the SKU. (anchor: https://www.climes.io/carbon-glossary#iso-14067) GRI: The Global Reporting Initiative, the longest-established sustainability reporting framework, oriented towards a broad stakeholder audience rather than investors specifically. Many Indian companies report against GRI alongside BRSR. (anchor: https://www.climes.io/carbon-glossary#gri) ### 04 MEASUREMENT Activity data: The underlying physical or financial quantity a calculation starts from: litres of diesel, kilowatt hours of electricity, tonnes of steel purchased, kilometres flown. Emissions equal activity data multiplied by an emission factor, so the credibility of every carbon number rests on the quality of its activity data. (anchor: https://www.climes.io/carbon-glossary#activity-data) Emission factor: The coefficient converting activity data into greenhouse gas emissions, for example kilograms of CO2 equivalent per kilowatt hour of grid electricity. Factors vary by geography, year, fuel and production route, and using an outdated or wrong-region factor is one of the most common findings in carbon assurance. (anchor: https://www.climes.io/carbon-glossary#emission-factor) tCO2e: Tonnes of carbon dioxide equivalent, the common unit that expresses all greenhouse gases in terms of the warming effect of carbon dioxide, using global warming potential values. Methane and nitrous oxide are converted into this unit before being added to a total. (anchor: https://www.climes.io/carbon-glossary#tco2e) GWP: Global warming potential, the multiplier used to express a greenhouse gas in CO2-equivalent terms over a given time horizon, usually 100 years. Values are periodically revised, and moving from an older IPCC assessment report to a newer one changes reported totals without any change in actual emissions, which is why the GWP version used should always be stated. (anchor: https://www.climes.io/carbon-glossary#gwp) Primary data: Data measured directly at the source, such as a meter reading, a weighbridge slip or a supplier's own calculated footprint for the specific item sold to you. Primary data is what makes a number defensible and what CBAM, product footprints and OEM programmes increasingly require. (anchor: https://www.climes.io/carbon-glossary#primary-data) Secondary data: Data drawn from databases, industry averages or spend-based proxies rather than direct measurement. Acceptable in many contexts and often unavoidable early on, but it is the first thing an assurer challenges and it cannot support a product-level claim. (anchor: https://www.climes.io/carbon-glossary#secondary-data) Spend-based method: Estimating emissions by multiplying money spent by an emission factor per unit of currency. Fast and complete, but insensitive to actual supplier performance: switching to a genuinely cleaner supplier at the same price changes nothing in the result. It is a starting point, not an answer. (anchor: https://www.climes.io/carbon-glossary#spend-based) Data quality score: A graded indicator of how reliable the inputs behind a figure are, most formally defined in PCAF's 1 to 5 scale where 1 is verified primary data. Disclosing the score alongside the number is increasingly expected, because a portfolio figure built entirely on score-5 data says very little. (anchor: https://www.climes.io/carbon-glossary#data-quality-score) Baseline year: The reference year against which reduction targets and progress are measured. Choosing it and documenting it properly matters, because every future claim of reduction is arithmetic against this number. (anchor: https://www.climes.io/carbon-glossary#baseline) Restatement: Recalculating previously reported emissions after a structural change such as an acquisition, divestment, methodology revision or discovered error, so that comparisons over time remain meaningful. A baseline that cannot be restated is a baseline that will eventually mislead. (anchor: https://www.climes.io/carbon-glossary#restatement) Location-based and market-based: The two required ways of reporting Scope 2. Location-based uses the average emission factor of the grid you physically draw from. Market-based reflects the electricity you contractually purchased, including renewable instruments. A company can show a large market-based reduction with no change in what its meters actually did. (anchor: https://www.climes.io/carbon-glossary#location-based) REC and I-REC: Renewable Energy Certificates, and their international equivalent, which represent the environmental attributes of a unit of renewable generation and can be purchased separately from the electricity itself. They affect market-based Scope 2 only, and their credibility depends on vintage and geographic matching to consumption. (anchor: https://www.climes.io/carbon-glossary#rec) LCA: Life cycle assessment, the method of quantifying environmental impacts across a product's full life, from raw material extraction to end of life. Carbon footprinting under ISO 14067 is an LCA restricted to the climate impact category. (anchor: https://www.climes.io/carbon-glossary#lca) Cradle-to-gate and cradle-to-grave: Two boundary choices in product footprinting. Cradle-to-gate stops when the product leaves your factory. Cradle-to-grave continues through distribution, use and disposal. Comparing a competitor's cradle-to-gate figure with your cradle-to-grave figure is a common and meaningless comparison. (anchor: https://www.climes.io/carbon-glossary#cradle-to-gate) PCF: Product carbon footprint, the total greenhouse gas emissions associated with one unit of a product, expressed per piece, per tonne or per functional unit. It is the currency of CBAM, battery passports and OEM supplier programmes. (anchor: https://www.climes.io/carbon-glossary#pcf) EPD: Environmental Product Declaration, an independently verified document reporting a product's life cycle environmental performance in a standardised format, widely used in construction materials procurement. (anchor: https://www.climes.io/carbon-glossary#epd) Materiality threshold: The level below which an emissions source can be excluded without meaningfully affecting the total. Thresholds must be declared rather than assumed, and SBTi's V2.0 requirement to address every Scope 3 category at 5 percent or more of the total is an example of a threshold being set externally. (anchor: https://www.climes.io/carbon-glossary#materiality) Double counting: The same tonne of emissions or the same reduction being claimed more than once, whether by two companies in a value chain or by a buyer and seller of a carbon credit. Some double counting is inherent to scope accounting and is expected. Double counting a reduction claim is not. (anchor: https://www.climes.io/carbon-glossary#double-counting) Evidence trail: The documented path from a reported figure back through the calculation, the emission factor and the activity data to the underlying source document. Frameworks rarely name it as a requirement, but it is what an assurer is actually testing when they ask where a number came from. (anchor: https://www.climes.io/carbon-glossary#evidence-trail) ### 05 ASSURANCE Reasonable assurance: The higher of the two common assurance levels. The practitioner gathers sufficient evidence to give a positive opinion that the information is fairly stated. It requires substantive testing of underlying records, which in practice means tracing individual figures back to source documents. This is the level BRSR Core requires. (anchor: https://www.climes.io/carbon-glossary#reasonable-assurance) Limited assurance: The lower level, delivered as a negative statement: nothing came to the practitioner's attention suggesting the information is materially misstated. The work is largely analytical review and enquiry rather than substantive testing. Limited assurance is considerably cheaper, and considerably less persuasive. (anchor: https://www.climes.io/carbon-glossary#limited-assurance) Assurance provider: The independent firm giving the opinion. For BRSR Core, SEBI requires the provider to have no conflicting relationship with the entity, which in practice separates the assurance appointment from the statutory audit relationship. (anchor: https://www.climes.io/carbon-glossary#assurance-provider) Verification and validation: In greenhouse gas practice, validation tests whether a forward-looking plan or methodology is sound, while verification tests whether reported historical data is accurate. Carbon credit projects are validated at design and verified at issuance. (anchor: https://www.climes.io/carbon-glossary#verification) Observation or finding: A documented issue raised by a regulator or assurer. For a listed Indian entity, a SEBI observation becomes part of the public record, which is the mechanism that turns a data-quality problem into a reputational one. (anchor: https://www.climes.io/carbon-glossary#finding) ### 06 CARBON MARKETS Carbon credit: A tradable instrument representing one tonne of CO2 equivalent either reduced, avoided or removed relative to a baseline, issued by a registry against a verified project methodology. Its integrity depends entirely on the strength of that baseline and the credibility of the registry. (anchor: https://www.climes.io/carbon-glossary#carbon-credit) Avoidance and removal: Avoidance credits represent emissions that were prevented, such as a renewable project displacing fossil generation. Removal credits represent carbon physically taken out of the atmosphere and stored. The two are not interchangeable, and net-zero frameworks increasingly require removals specifically for residual emissions. (anchor: https://www.climes.io/carbon-glossary#avoidance-removal) Additionality: The test of whether the emissions outcome would have happened anyway without the carbon finance. A project that was commercially viable regardless is not additional, and credits from it do not represent a real reduction. It is the single most contested concept in carbon markets. (anchor: https://www.climes.io/carbon-glossary#additionality) Permanence: Whether stored carbon stays stored. A forest can burn; geological storage is more durable. Buyers increasingly price permanence explicitly rather than treating all removals as equivalent. (anchor: https://www.climes.io/carbon-glossary#permanence) Registry: The body that issues, tracks, transfers and retires credits, maintaining the serial-numbered record that prevents the same credit being sold twice. Verra and Gold Standard are the largest voluntary registries. (anchor: https://www.climes.io/carbon-glossary#registry) Retirement: Permanently removing a credit from circulation so it cannot be resold, which is the act that allows the retiring party to make a claim against it. A credit that has been purchased but not retired supports no claim at all. (anchor: https://www.climes.io/carbon-glossary#retirement) Carbon neutral: A claim that emissions associated with a defined subject, whether an organisation, a product or an event, have been measured and matched by an equivalent quantity of retired credits. The claim's credibility rests on the boundary being stated, the measurement being sound, and the credits being appropriate to it. (anchor: https://www.climes.io/carbon-glossary#carbon-neutral) Net zero: A far stronger claim than carbon neutrality: deep absolute reductions across the value chain in line with a science-based pathway, with only genuinely residual emissions neutralised, and by removals rather than avoidance. Under SBTi's standard this typically means cutting roughly 90 percent of emissions before any neutralisation. (anchor: https://www.climes.io/carbon-glossary#net-zero) Insetting: Investing in emissions reductions inside your own value chain rather than buying unrelated credits. Because the reduction happens where your Scope 3 sits, it changes your reported footprint rather than offsetting it, which is why frameworks treat it more favourably. (anchor: https://www.climes.io/carbon-glossary#insetting) Article 6: The provisions of the Paris Agreement governing international transfer of mitigation outcomes between countries, including the corresponding adjustment that prevents a host country and a buyer country counting the same tonne. It is the mechanism that connects voluntary markets to national commitments. (anchor: https://www.climes.io/carbon-glossary#article-6) Greenwashing: Presenting environmental performance as better than the evidence supports, whether by overstating a reduction, choosing a flattering boundary, or making a claim that measurement cannot substantiate. Increasingly a regulatory and litigation risk rather than only a reputational one. (anchor: https://www.climes.io/carbon-glossary#greenwashing) --- ## WHAT CLIMES DOES Carbon-OS handles two boundaries from one platform: 1. Enterprise emissions accounting. Scope 1, 2 and 3 across operations and value chain, plus financed emissions across a lending and investment book (PCAF). 2. Product carbon footprinting. Cradle-to-gate and cradle-to-grave footprints per SKU, drawn from plant activity, bills of materials and supplier data (ISO 14067, CBAM, Battery Passport, EPD). Frameworks served: BRSR Core, CBAM, PCAF, SBTi, CCTS, ISSB, CSRD, CDP, GRI, ISO 14067, GHG Product Standard, EU Digital Battery Passport, EPD, UAE Decree 11. The Carbon X-Ray is a free diagnostic that scores an Indian listed company's public carbon disclosure against Rubric 2.0, at https://diagnostic.climes.io/ Company: Climescape Private Limited, Innov8 Rasvillas, Lower Ground Floor, Salcon Rasvilas, D-1, Saket District Centre, Saket, New Delhi 110017, India. Backed by Peak XV and Rainmatter. --- ## PAGE INDEX Research and reference: - https://www.climes.io/state-of-carbon-disclosure - The State of Carbon Disclosure in India 2026 - https://www.climes.io/companies - disclosure record of all 1,246 Indian BRSR filers, one page each - https://www.climes.io/carbon-glossary - 65 carbon compliance terms defined - https://www.climes.io/compliance-calendar - dated regulatory deadlines - https://www.climes.io/carbon-accounting-software-india - buyer's guide to carbon accounting software in India Enterprise-boundary frameworks: - https://www.climes.io/brsr-core-reporting - BRSR Core and the nine assured attributes - https://www.climes.io/ccts-reporting-india - India's Carbon Credit Trading Scheme - https://www.climes.io/sbti-reporting-india - Science Based Targets for Indian companies - https://www.climes.io/pcaf-reporting-india - financed emissions for Indian financial institutions - https://www.climes.io/cdp-reporting - CDP disclosure - https://www.climes.io/issb-reporting - IFRS S1 and S2 - https://www.climes.io/csrd-reporting - EU Corporate Sustainability Reporting Directive - https://www.climes.io/uae-decree-11 - UAE Federal Decree-Law No. 11 of 2024 Product-boundary frameworks: - https://www.climes.io/cbam-reporting-india - CBAM for Indian exporters - https://www.climes.io/iso-14067 - product carbon footprint standard - https://www.climes.io/ghg-product-standard - GHG Protocol Product Standard - https://www.climes.io/battery-passport-eu - EU Digital Battery Passport - https://www.climes.io/epd-reporting - Environmental Product Declarations Company: - https://www.climes.io/about - about Climes - https://blog.climes.io/ - The Climes Times blog