# Does a partnership or proprietorship firm have to report its carbon emissions?

Canonical: https://senseible.earth/answers/does-a-partnership-firm-need-carbon-reporting

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.

- [Do unlisted companies need BRSR?](https://senseible.earth/answers/do-unlisted-companies-need-brsr)
- [VSME standard for small suppliers](https://senseible.earth/answers/vsme-standard-for-small-suppliers)

Sources: [SEBI BRSR Core circular, July 2023](https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689087475880.pdf), [Bureau of Energy Efficiency](https://beeindia.gov.in), [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-23.