Sustainability Strategy.
Measurable Outcomes.

BRSR (Business Responsibility and Sustainability Reporting) is mandatory for the top 1,000 listed companies in India by market capitalisation — required by SEBI for FY 2022-23 onwards. SEBI has signalled extension to additional listed companies. For companies with EU operations or EU enterprise customers, CSRD (Corporate Sustainability Reporting Directive) may also apply — covering scope, governance, and strategy disclosures. Even for companies not yet legally required to report, institutional investors and global enterprise supply chains are applying ESG disclosure requirements through their procurement and investment processes.

Scope 1 emissions are direct emissions from sources owned or controlled by your organisation — fuel combustion, company vehicles, manufacturing processes. Scope 2 emissions are indirect emissions from purchased electricity, heat, or steam. Scope 3 emissions are all other indirect emissions across your value chain — supplier emissions, business travel, product use, and end-of-life disposal. Scope 3 typically represents 70–90% of a company's total carbon footprint and is the most complex to measure. IBEAN's Carbon Accounting engagement covers all three scopes using the GHG Protocol methodology.

IBEAN's BRSR gap analysis maps your current disclosure against SEBI's mandated BRSR core indicators across the nine principles of the National Guidelines on Responsible Business Conduct, identifying which disclosures are absent, estimated rather than measured, or below the data quality standard required for investor assurance. The most common material gaps are: energy and water consumption data that is estimated from billing aggregates rather than metered by facility, Scope 1 and 2 emissions without a documented calculation methodology, workforce diversity disclosures with inconsistent boundary definitions year-on-year, and supply chain sustainability assessments that are absent despite being a BRSR core indicator. The gap analysis produces a prioritised data collection workplan, boundary definitions for each metric, and a disclosure calendar aligned to your board reporting cycle.

IBEAN's ESG rating improvement roadmap begins with a methodology deconstruction of your current MSCI, Sustainalytics, or CDP score — identifying the specific disclosure gaps and policy absences driving your current score rather than the overall percentile rank. Rating agency scores are heavily weighted by the presence or absence of documented policies (whistleblower policy, human rights policy, climate risk governance) and quantitative disclosure completeness — improvements in these dimensions are achievable within 12 months without material operational change. IBEAN sequences interventions by score impact per implementation effort, targeting a 1–2 notch rating improvement within 18 months. Institutional investor capital access and cost-of-equity benefits at a 50–150 bps improvement in ESG rating typically justify the full advisory cost within the first financing cycle.

IBEAN's renewable energy feasibility assessment evaluates four procurement options against your consumption profile: rooftop solar (generation potential, capital cost, payback, and net metering eligibility by state), open access solar or wind (eligibility under state open access regulations, wheeling and banking charges, and cross-subsidy surcharge impact on net economics), group captive (ownership structure, generation adequacy, and compliance with 26% stake and 51% consumption requirements), and PPAs with IPPs (term, tariff structure, generation profile risk, and grid evacuation constraints). Most vendor proposals are optimised for the vendor's preferred structure rather than the client's energy economics; IBEAN's assessment is vendor-neutral and produces a total cost of energy comparison across options over a 20-year horizon, including risk-adjusted scenarios for curtailment, banking policy changes, and grid charges.