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Assessments & Strategy
Carbon Intensity
Carbon Intensity measures greenhouse gas emissions relative to a unit of output — such as revenue, tonnes of production, or passenger-kilometres — and is a critical metric for regulatory compliance, SBTi target-setting, and investor communication.
India's BEE GEI Target Rules 2025 mandate specific emission intensity reduction targets for covered sectors. SEBI's BRSR Core requires disclosure of GHG emission intensity per rupee of turnover. IFRS S2 requires disclosure of GHG intensity metrics. The SBTi's absolute contraction approach and physical intensity methods for setting near-term and net zero targets both depend on accurate intensity baselines. The CDP Climate Change questionnaire (C6 and C7) requires intensity data. Without a consistently defined and calculated carbon intensity metric, organisations cannot track emissions efficiency, set credible intensity-based targets, or meet regulatory disclosure requirements.
Our approach
A structured carbon intensity framework is developed aligned with GHG Protocol Corporate Standard methodology, BEE GEI Target Rules where applicable, BRSR Core disclosure requirements, and SBTi target-setting methodologies. The framework defines the most appropriate intensity metric(s) for the sector, calculates baseline and current-year intensity, and integrates tracking mechanisms into regular reporting cycles. Outputs are structured to meet BRSR Core, IFRS S2, CDP, and BEE regulatory submission requirements.
- Definition of appropriate intensity denominators (revenue, physical output, floor area, or sector-specific units) per BRSR Core and BEE requirements
- Alignment with GHG Protocol Corporate Standard Scope 1, 2, and 3 inventory outputs
- Calculation of absolute and normalised GHG emission intensity per selected metric(s)
- Benchmarking against sector peers, CDP median scores, and BEE-designated sector benchmarks
- Integration into BRSR Core disclosure templates, IFRS S2 metrics and targets section, and CDP C6/C7 responses
- Development of intensity tracking dashboards and year-on-year trend analysis
Outcomes
Clearly defined GHG intensity metric(s) aligned with BRSR Core, IFRS S2, CDP, and BEE requirements
Auditable carbon intensity baseline and current-year calculations with full methodology documentation
Benchmarking against sector peers and regulatory targets
Integration into regulatory reporting and SBTi intensity-based target-setting
Improved ability to demonstrate emissions efficiency improvement to investors and stakeholders
Speak with an expert
The team can walk you through exactly how Carbon Intensity applies to your organisation's context and objectives.
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