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Carbon & Climate

A carbon number you can defend — and a pathway to cut it.

A GHG inventory (greenhouse-gas footprint across Scopes 1, 2 and 3) built to the GHG Protocol, a decarbonisation pathway a board can approve, and climate disclosure aligned to IFRS S2, which incorporates the TCFD recommendations — every figure traceable to its activity data.

GHG Protocol Scopes 1 · 2 · 3 IFRS S2 climate disclosure Scope 3 full value chain Traceable to activity data
The shift

Your emissions number used to be an estimate. Now it gets tested.

Emissions and energy sit inside the KPIs India's disclosure regime increasingly subjects to independent scrutiny — and customers, lenders and boards are asking for the working, not the summary. Three pressures land at once.

01 · THE REGULATOR

Checked, not asserted.

Greenhouse gases and energy are attributes of BRSR Core — the subset of India's mandated disclosure subject to independent assessment or assurance. A footprint that can't be traced to activity data is where that stalls.

02 · THE VALUE CHAIN

Your customers count you.

Your emissions are someone else's Scope 3. Customers and lenders with their own targets increasingly ask suppliers for credible numbers — and drop the ones who can't show them.

03 · THE OPERATION

Energy is money.

Behind every tonne of CO₂e is fuel and electricity you paid for. A footprint you actually understand is also a map of operating cost — decarbonisation done properly is an efficiency programme.

What this is · what you get

From fuel bills and activity data to a board-approvable pathway.

We build the inventory, set the trajectory, and prepare the disclosure — and you keep the calculation trail behind every figure, so next year is an update, not a rebuild.

01 · MEASURE

Build the inventory

Scopes 1, 2 and 3 to the GHG Protocol — boundaries set, factors sourced and versioned, every line traced to activity data.

You get A GHG inventory
02 · TARGET

Set the trajectory

A baseline your board can sign, and reduction targets grounded in what your operations can actually deliver.

You get A board-signed baseline & targets
03 · CUT

Plan the reductions

Interventions ranked by abatement and cost — energy, process and procurement levers in one sequenced pathway.

You get A costed reduction pathway
04 · DISCLOSE

Report it credibly

Climate disclosure aligned to IFRS S2 (incorporating the TCFD recommendations), consistent with your BRSR — written for the reader who checks.

You get Climate disclosure, S2-consistent
Signature capability · Scope 3

The hard part is the value chain. We have done all fifteen categories.

Scope 3 is where most of the footprint hides — and where most inventories stop. We have calculated Scope 3 across all fifteen categories — the full value-chain footprint — for an energy company: purchased and capital goods, transport, waste, business travel, use of sold products and end-of-life, each traced to activity data.

Carbon accounting architecture — Scope 1 direct, Scope 2 purchased energy and Scope 3 value-chain emissions reconciled into an assurance-ready ledger
◇ SCOPES 1 · 2 · 3 — DIRECT, ENERGY AND THE FULL VALUE CHAIN.
Built to be checked — and we show how

Every tonne we report carries its activity data, its factor and its source.

The inventory is mastered against the standards that govern it, so the same numbers serve your disclosure, your customers and your lenders:

GHG Protocol IFRS S1 & S2 BRSR Core GHG / energy
A footprint is not a number — it is a calculation. We hand over the calculation, so you are never asked to defend a figure you cannot reconstruct.
◇ HOW A TYPICAL ENGAGEMENT MOVES

A typical engagement takes you from source data to a complete Scopes 1, 2 and 3 inventory and a costed reduction pathway across a single reporting cycle.

GHG INVENTORY
ACTIVITY DATA · SOURCED AT SITETRACED
EMISSION FACTORS · SOURCED & VERSIONEDSOURCED
PATHWAY · RANKED BY ABATEMENT & COSTCOSTED
RECONCILED TO THE MULTI-MARKET TRACK RECORD OF THE ASSOCIATED PRACTICE, TERAVUE.
◇ THE REAL ECONOMY

Every tonne on the page
traces to an activity, source and calculation.

Behind the inventory is the boiler, the fleet and the grid your figures describe. A credible footprint starts at the meter — not in a spreadsheet template.

Where you sit

Built for the teams a carbon number lands on.

Manufacturers & operators

Energy-intensive operations that need a defensible footprint and a reduction pathway that respects how the plant actually runs.

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Listed companies

Carrying GHG and energy KPIs into scope for assessment or assurance, and answering climate questions from the board and investors.

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Suppliers with customer asks

Asked for emissions data by customers and lenders with their own targets. We scope a proportionate, credible response.

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Bring us your activity data.

Tell us your operations and what your buyers or board are asking for. A specialist scopes a proposal — a real person, not a form receipt.

Common questions

Carbon accounting & climate disclosure, briefly.

Under the GHG Protocol: Scope 1 is what you burn directly (fuel, process, fleet); Scope 2 is the electricity and energy you purchase; Scope 3 is everything up and down your value chain — usually the largest and hardest to measure.
IFRS S2 is the ISSB's climate-disclosure standard. India's regulators are monitoring adoption, larger issuers are voluntarily aligning to reassure global investors, and BRSR↔ISSB convergence is widely anticipated — so S2-consistent climate reporting is readiness, not gold-plating.
If you are in India's top-1,000 listed companies, greenhouse-gas and energy disclosure is part of your BRSR — and within BRSR Core it is phased into independent assessment or assurance by market-cap band. Unlisted suppliers increasingly face the same ask contractually, from customers.
Not until they are verified. Teravora is a new India practice and will not publish an outcome we have not substantiated. We prove the method — activity data, factor and source behind every figure — and our own results appear as engagements complete. The wider track record shown is the associated practice, Teravue, attributed.