Transparency & Standards

Methodology & Data Sources

This document outlines the emissions factor databases, international standards, verification boundaries, and data assumptions that underpin PureChain's sustainability measurement and reporting systems.

Methodology Philosophy

PureChain's measurement approach is grounded in publicly available, internationally recognized methodologies. We do not maintain proprietary emissions databases or develop custom emission factors without a traceable primary reference.

Our implementation approach prioritizes data traceability — every emissions figure that flows through our systems is linked to a defined factor, a boundary, and a source document. This structure is designed to support third-party verification without requiring organizations to rebuild their data architecture from scratch.

For Indian manufacturing contexts, we apply India-specific emission factors wherever they exist (CEA, BEE) before defaulting to global databases such as IPCC or ECOINVENT.

Emissions Boundary & Scope Structure

Scope 1Direct Emissions

Combustion of fuels in owned or controlled stationary and mobile sources. Fugitive emissions from refrigerants and process gases are included where metered data is available.

Scope 2Purchased Energy Emissions

Electricity purchased from the grid is calculated using the CEA regional grid emission factor (location-based method). Market-based calculations are supported where Renewable Energy Certificates (RECs) or Power Purchase Agreements (PPAs) are in place.

Scope 3Value Chain Emissions

Upstream and downstream emissions estimated using the spend-based, activity-based, or supplier-specific data methods as defined in GHG Protocol Scope 3 Standard. Category applicability is assessed per operation type. BRSR Value Chain disclosures follow SEBI-defined supplier coverage thresholds (75% of procurement/sales value).

Standards & Data Source References

The following frameworks are the primary references for data, calculation methodologies, and reporting structures applied within PureChain systems:

GHG Protocol

Greenhouse Gas Protocol Corporate Standard

Primary framework for Scope 1, 2, and 3 emissions quantification and boundary setting.

Source: World Resources Institute & WBCSD

IPCC AR6

IPCC Sixth Assessment Report

Global Warming Potential (GWP) factors for CO₂-equivalent conversions.

Source: Intergovernmental Panel on Climate Change

CEA

Central Electricity Authority Grid Emission Factor

India-specific electricity grid emission factors for Scope 2 calculations.

Source: Ministry of Power, Government of India

BEE

Bureau of Energy Efficiency

Sectoral energy benchmarks and Perform Achieve Trade (PAT) scheme metrics.

Source: Ministry of Power, Government of India

SEBI BRSR

Business Responsibility and Sustainability Report

Disclosure framework for sustainability reporting for listed Indian entities.

Source: Securities and Exchange Board of India

EU CBAM

Carbon Border Adjustment Mechanism

EU regulation governing embedded carbon disclosure requirements for specific import categories.

Source: European Commission

ISO 14064

ISO 14064 — Greenhouse Gases

Verification and validation principles for GHG accounting systems.

Source: International Organization for Standardization

SBTi

Science Based Targets Initiative

Target-setting pathways aligned with 1.5°C Paris Agreement scenarios.

Source: CDP, UN Global Compact, WRI, WWF

GRI Standards

Global Reporting Initiative Standards

Comprehensive sustainability disclosure framework covering environmental, social, and governance indicators.

Source: Global Reporting Initiative

Data Quality & Assurance Principles

PureChain applies a hierarchy of data quality preferences consistent with the GHG Protocol's guidance on activity data:

  1. 1Primary metered data from utility invoices, fuel receipts, and production logs
  2. 2Supplier-provided data with traceable documentation
  3. 3Engineering estimates based on known process parameters
  4. 4Spend-based proxies using industry-average emission intensity factors as a fallback

Audit trails for all data inputs are maintained at the activity level to support Limited Assurance and Reasonable Assurance engagements as defined under BRSR Core requirements.

Operational Disclaimer

PureChain provides measurement, reporting, and system implementation advisory services. Our emissions quantifications are based on client-provided data and publicly available emission factors. PureChain does not issue independent third-party verification statements; these should be obtained from accredited verification bodies as required.

Regulatory compliance requirements vary by jurisdiction, industry sector, and transaction type. Nothing in PureChain's outputs constitutes legal advice or constitutes a guarantee of regulatory compliance. Clients are responsible for ensuring alignment with applicable regulatory requirements in their specific contexts.

Emissions factors and regulatory thresholds are subject to periodic revision by issuing bodies. PureChain updates applied factors on a periodic basis aligned with official publication cycles. Historical calculations use the factor applicable at the time of the reporting period.