Operationalising environmental human rights through corporate sustainability metrics: a quantitative ESG framework from India’s BRSR environmental disclosures

Abstract In emerging economies, it has been observed that corporate operations have always been a major force behind environmental degradation and associated human rights crises. This study demonstrates a quantitative environmental, social, and governance framework using data from India’s Business Responsibility and Sustainability Reporting to evaluate the environmental performance of corporations using novel intensity measures. Key findings show that cement industry exhibits some of the highest purchasing power parity (PPP)-adjusted emissions at nearly 0.89 tCO₂e/₹ crore (tonnes of CO₂ equivalent per rupee crore or per 10 million Indian Rupees) or nearly 7.5 tCO₂e/ million US$ revenue. Mining operations in water-stressed regions show a 19%–37% excess over basin recharge capacity. Additionally, 88% of the companies do not report Scope 3 emissions, leaving behind critical lacunae in value chain accountability. Data validation shows the existence of a 72% accuracy in the emission reporting and 68% accuracy in water metrics. The equations in the framework that factor in regional PPP factors and aquifer stress percentages give the model a replicable methodology for quantifying corporate environmental impacts in data-scarce regions with potential for adaptation across developing nations with similar industrialisation-environment trade-offs.