How to Use This Table

Scope 2 GHG emissions = Electricity consumed (MWh) × Grid emission factor (tCO₂/MWh)

The Central Electricity Authority (CEA) publishes state-wise and regional CO₂ emission factors annually. Always use the factor corresponding to the year of reporting — do not use prior-year factors unless the current year’s data has not been published at the time of assurance.

CEA State-wise CO₂ Emission Factors — Version 19.0 (FY 2023-24)

State / UT	Region	CO₂ Emission Factor (tCO₂/MWh)
Delhi	Northern	0.521
Haryana	Northern	0.587
Himachal Pradesh	Northern	0.117
Jammu & Kashmir	Northern	0.196
Punjab	Northern	0.472
Rajasthan	Northern	0.651
Uttar Pradesh	Northern	0.668
Uttarakhand	Northern	0.238
Chhattisgarh	Western	0.821
Goa	Western	0.503
Gujarat	Western	0.603
Madhya Pradesh	Western	0.789
Maharashtra	Western	0.601
Andhra Pradesh	Southern	0.555
Karnataka	Southern	0.289
Kerala	Southern	0.282
Puducherry	Southern	0.543
Tamil Nadu	Southern	0.483
Telangana	Southern	0.651
Bihar	Eastern	0.689
Jharkhand	Eastern	0.652
Odisha	Eastern	0.760
Sikkim	Eastern	0.099
West Bengal	Eastern	0.679
Assam	North-Eastern	0.538
Manipur	North-Eastern	0.318
Meghalaya	North-Eastern	0.432
Mizoram	North-Eastern	0.217
Nagaland	North-Eastern	0.354
Tripura	North-Eastern	0.518

Regional Averages (Use when state is unknown)

Region	CO₂ Emission Factor (tCO₂/MWh)
Northern	0.527
Western	0.651
Southern	0.460
Eastern	0.666
North-Eastern	0.418
National Average	0.553

Important Notes for Practitioners

Location-based vs. market-based: BRSR Core uses the location-based method (CEA state-wise factors). If the entity has renewable energy certificates (RECs) or Power Purchase Agreements (PPAs) for renewable power, the market-based factor may differ — but BRSR Core currently requires only the location-based disclosure.

Multi-state operations: For entities with operations across states, calculate Scope 2 separately per state using the applicable state-level factor, then aggregate.

Captive solar / wind: Generation from captive renewable sources has an emission factor of zero (0.000 tCO₂/MWh) for Scope 2 purposes. The energy consumed from captive renewable sources should be deducted from grid-supplied electricity before applying the CEA factor.

Version to cite: The assurance report must cite the specific CEA database version used. Version 19.0 covers FY 2023-24. For reports covering FY 2024-25, verify whether CEA has published Version 20.0.

Worked Example

A manufacturer in Pune (Maharashtra) consumed 1,200 MWh of grid electricity in FY 2023-24:

Grid emission factor (Maharashtra): 0.601 tCO₂/MWh
Scope 2 emissions = 1,200 × 0.601 = 721.2 tCO₂e