Which greenhouse gases should we include in BRSR Scope 1 and 2?

All seven Kyoto gases, reported together in tonnes of CO2e: carbon dioxide, methane, nitrous oxide, HFCs, PFCs, sulphur hexafluoride and nitrogen trifluoride. BRSR asks for a breakdown by gas if available. For most Indian manufacturers, CO2 from fuel and electricity dominates, with HFCs from refrigerant top-ups next.

Where each gas comes from

• CO2: fuel, process emissions, grid electricity.
• Methane and nitrous oxide: combustion, wastewater, biomass boilers.
• HFCs: air conditioners, chillers and cold rooms.
• SF6: electrical switchgear.

Converting to CO2e

Multiply each gas by its global warming potential and state which IPCC assessment report the values come from. Use the same set every year.

If you cannot split by gas

Report the total and say the breakdown is not available. Grid electricity factors from CEA are given as CO2, which is acceptable for Scope 2.

What Senseible does here

Senseible reads fuel invoices, gas bills and delivery documents into dated, fingerprinted records, so each tonne of CO2 traces back to the document behind it.

• BRSR Core nine attributes
• Is the CEA factor CO2 or CO2e?
• SF6 switchgear leaks

Sources: SEBI, BRSR Core framework (July 2023), GHG Protocol Corporate Standard, IPCC AR6 Working Group I

Last reviewed 2026-10-22.