Does a partnership or proprietorship firm have to report its carbon emissions?
No law requires it today. BRSR reporting applies to the top 1,000 listed companies by market value. Most small firms report because a buyer, lender or exporter asks. The exception is a plant in a sector notified under India's carbon credit trading scheme, which goes by sector and energy use, not company form.
Why firms report anyway
- Buyers and listed customers need value chain data.
- Banks ask for it in green or sustainability-linked loans.
- EU importers need CBAM data for covered goods.
What to start with
Twelve months of fuel invoices and electricity bills give Scope 1 and 2. That covers most requests from buyers.
What Senseible does here
Senseible reads bills, fuel invoices and production records into dated, fingerprinted records, so the figure you send a buyer can be traced to its documents.
Sources: SEBI BRSR Core circular, July 2023, Bureau of Energy Efficiency, GHG Protocol Corporate Standard
Last reviewed 2026-10-23.