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APCON & Co.

Frameworks

One Dataset. Every Framework.

BRSR, CBAM, EcoVadis, CDP and more, all built from the same clean data. Collect it once, report it everywhere.

60-second check

Which frameworks apply to you?

Answer five quick questions. Your list updates as you go.

1Are you listed on an Indian stock exchange?
2Do you export iron, steel, aluminium, cement, fertilisers or hydrogen to the EU?
3Do customers ask you for ESG, carbon or supplier-rating data?
4Do you run a plant in aluminium, cement, chlor-alkali, paper, refining, petrochemicals, textiles, steel or fertilisers?
5Do you have global investors or lenders, or plan to set climate targets?
Compliance calendar

What's live now

Where each rule stands as at September 2026.

Live

SEBI BRSR

WhoTop 1,000 listed companies
StatusMandatory since FY2022-23
Phasing in

SEBI BRSR Core

Who
  1. 150FY24
  2. 250FY25
  3. 500FY26
  4. 1,000FY27
StatusAssessment or assurance required. Value-chain disclosure now voluntary
Live

EU CBAM

WhoEU importers of over 50 t a year of iron & steel, aluminium, cement or fertilisers. No threshold for electricity or hydrogen
Status
  1. 1 Jan 2026Definitive phase
  2. 1 Feb 2027Certificates on sale
  3. 30 Sep 2027First declaration
Eased

EU CSRD

WhoEU companies with 1,000+ staff and €450m turnover
StatusOmnibus rules in force since 18 Mar 2026. Buyers can't demand more than the voluntary SME standard from suppliers under 1,000 staff
Live

India CCTS

WhoAbout 490 plants in 7 sectors. About 255 steel plants proposed from FY2026-27
StatusBinding GHG-intensity targets for FY2025-26 and FY2026-27, against FY2023-24

Sources: SEBI circulars (2021, 2023, 2025) · Bureau of Energy Efficiency · EU CBAM Regulation 2023/956 as amended · Directive (EU) 2026/470.

The frameworks we cover

Know what each one asks of you

Mandatory in IndiaRegulated by SEBI or the Government of India
BRSRMandatory

Business Responsibility & Sustainability Report

Top 1,000 listed companies

What it involves
Who
Top 1,000 listed companies by market cap
What
Annual ESG disclosure in SEBI's format, filed with the annual report
We deliver
Data templates, drafting, GRI mapping
BRSR services
BRSR CoreMandatory

BRSR Core assessment or assurance

Top 500 listed now, top 1,000 from FY2026-27

What it involves
Who
Top 500 listed in FY2025-26, top 1,000 from FY2026-27
What
9 key metrics checked by an independent assessor or assurer
We deliver
Evidence file and readiness review before the assurer arrives
What's in BRSR Core
CCTSMandatory

Carbon Credit Trading Scheme

Notified plants in seven heavy-industry sectors

What it involves
Who
Plants in aluminium, cement, chlor-alkali, pulp & paper, refining, petrochemicals and textiles. Steel and fertiliser targets are still being finalised
What
Binding GHG-intensity targets for FY2025-26 and FY2026-27, against an FY2023-24 baseline
We deliver
Baseline and intensity calculations, monitoring data, credit or shortfall planning
Needed to win and keep customersAsked for by EU importers and large buyers
CBAMEU buyers

EU Carbon Border Adjustment Mechanism

EU exporters of steel, aluminium, cement, fertilisers or hydrogen

What it involves
Who
Exporters of steel, aluminium, cement, fertilisers and hydrogen to the EU
What
Definitive phase since 1 Jan 2026. Your EU buyers need your verified embedded-emissions data
We deliver
Embedded-emissions data your buyers can file
CBAM services
EcoVadisBuyers

EcoVadis sustainability rating

Suppliers whose customers ask for a rating

What it involves
Who
Suppliers whose customers ask for a rating
What
Scores environment, labour & human rights, ethics and procurement. Medals go to the top 35% (bronze) up to the top 1% (platinum)
We deliver
Gap check, policies and evidence, questionnaire support
CDPBuyers & investors

CDP disclosure

Companies asked by customers or investors

What it involves
Who
Companies asked by customers or investors to disclose
What
Annual climate, water and forests questionnaire, with a simpler version for SMEs
We deliver
Response drafting and a plan to lift your score
CSRDEU buyers

EU CSRD supplier requests

Suppliers to large EU companies

What it involves
Who
Suppliers to EU companies with over 1,000 staff and €450m turnover
What
Your EU customers report on their value chain, so they ask you for data
We deliver
A ready data pack aligned to the EU's voluntary SME standard
Global standardsVoluntary, but they build trust and win finance
GHG ProtocolFoundation

Scope 1, 2 & 3 accounting

Anyone measuring emissions

What it involves
Who
Anyone measuring emissions. Almost every framework above builds on it
We deliver
Your full GHG inventory
Carbon accounting
ISO 14064-1Voluntary

Verifiable GHG inventory

Companies wanting a verified inventory

What it involves
Who
Companies that want their inventory independently verified
We deliver
An ISO-aligned inventory, ready for verification
GRIVoluntary

GRI sustainability report

Companies publishing a sustainability report

What it involves
Who
Companies publishing a sustainability report. New climate and energy standards apply from 1 Jan 2027
We deliver
A GRI-referenced report
ISSBVoluntary

IFRS S1 & S2 disclosures

Companies with global investors or lenders

What it involves
Who
Companies with global investors or lenders. Voluntary in India
We deliver
Climate-risk gap analysis and disclosures
SBTiVoluntary

Science-based targets

Companies setting reduction targets

What it involves
Who
Companies setting reduction targets, often at a customer's request. SMEs have a simpler route
We deliver
Baseline and target-setting support
Why one dataset works

Collect once. Report everywhere.

The same data points feed most frameworks. We build your dataset once and reuse it.

Data you collectBRSRCBAMCCTSEcoVadisCDPGRIISSB
Scope 1 & 2 emissions
Energy use
Emissions per tonne of product
Scope 3 emissions
Water & waste
Workforce & wages
Ethics & governance
RequiredPartly or optionalNot needed
7 of 7frameworks use your Scope 1 & 2 emissions
6 of 7use your energy data
1source of truth, so your reports never contradict each other

Assurance-ready, not assurance. We get your data and evidence ready for your assurer. We don't assure it ourselves, so there's no conflict of interest.

Not sure where to start?

Free 30-minute consultation. We'll map exactly which frameworks apply to you and what's due first.