India BRSR Core: Mandatory Sustainability Disclosure and Its GHG Data Infrastructure Role | Reclimatize.in

BRSR Core became mandatory for India’s top 150 listed companies by market cap from FY2023-24 and for the top 1,000 from FY2024-25. It requires reasonable assurance on nine Key Performance Indicators including verified Scope 1 and Scope 2 GHG emissions, energy intensity, water intensity, and selected Scope 3 emissions. For industrial companies also under CCTS, the two frameworks produce essentially the same GHG data — but with different verification standards and different penalties for non-compliance. This article maps the overlap, the divergences, and the dual-framework compliance strategy.

India BRSR Core: Mandatory Sustainability Disclosure and Its GHG Data Infrastructure Role | Reclimatize.in Read More »

Financing Industrial Decarbonisation in India: Green Loans, Sustainability-Linked Bonds, and Transition Finance in Practice | Reclimatize.in

India’s industrial sector faces a decarbonisation investment requirement of approximately Rs 40–80 lakh crore through 2070. Three financing instruments are emerging as the primary channels: green loans (use-of-proceeds loans for taxonomy-eligible assets), sustainability-linked loans and bonds (where cost of capital is tied to ESG KPI performance), and transition finance (for high-carbon assets in transition). Understanding which instrument fits which industrial project — and what the Climate Finance Taxonomy determines — is the starting point for every industrial CFO planning decarbonisation capital allocation.

Financing Industrial Decarbonisation in India: Green Loans, Sustainability-Linked Bonds, and Transition Finance in Practice | Reclimatize.in Read More »

India’s Climate Finance Taxonomy: Which Industrial Assets Qualify and What CFOs Must Do Before Finalisation | Reclimatize.in

India’s Climate Finance Taxonomy released in draft in May 2025 and under consultation defines which economic activities and assets qualify for green and transition finance labelling in India. For CFOs at steel, aluminium, and fertiliser companies, the taxonomy determines access to sovereign green bond proceeds, sustainability-linked lending terms, and eventual alignment with the global sustainable finance architecture. The draft thresholds are more demanding than many industry participants anticipated. This analysis maps exactly which production routes qualify, which are excluded, and what asset-level actions enable taxonomy eligibility.

India’s Climate Finance Taxonomy: Which Industrial Assets Qualify and What CFOs Must Do Before Finalisation | Reclimatize.in Read More »

Scroll to Top