Resources

Blogs

Field notes on BRSR, CBAM, GRI, value-chain ESG and carbon management, from the team that builds Karbon.

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Library

Where to start

Everything below is published and live. No gated downloads, no form in front of a definition.

Methodology

How we build a baseline: boundaries, factors, and how restatements are logged.

Reporting

What a disclosure pack contains and how it is assembled from one dataset.

Certifications

The ISO and accreditation work we run, and what certification requires.

Trainings

Courses and live sessions for teams taking on disclosure for the first time.

Framework reference

Who compels what

Grouped by obligation rather than alphabetically, because the first question is always whether you have to file.

Mandatory

3

Non-filing carries a regulatory consequence.

BRSR
India
Business Responsibility & Sustainability Report
SEBI: top 1,000 listed companies
CSRD
European Union
Corporate Sustainability Reporting Directive (ESRS)
EU: large companies and listed SMEs
ISSB
Global
IFRS S1 & S2 Sustainability Standards
Adopted or planned in 30+ jurisdictions

Expected

4

Your rating and your buyers depend on it.

GRI
Global
GRI Universal Standards
The most widely used voluntary standard
TCFD
Global
Task Force on Climate-related Financial Disclosures
Now folded into ISSB S2
CDP
Global
CDP Climate, Water & Forests
Investor and customer-driven questionnaire
SASB
Global
SASB Industry Standards
77 industry-specific standards

Method

2

How the numbers are actually built.

GHG Protocol
Global
Corporate Accounting & Reporting Standard
The accounting method underneath all of the above
PCAF
Global
Partnership for Carbon Accounting Financials
Financed emissions method for lenders and investors

Ask which apply to you