In 2013, the India GHG Program was established by Indian companies and think tanks in co-operation with the World Resources Institute to increase the capacity of Indian companies in measuring and disclosing GHG emissions (India GHG Program, 2014). While homogenisation is growing via the widespread use of the Global Reporting Initiative guidelines, corporate reports are still difficult to compare, increasingly weighty (sometimes running to hundreds of pages) and not always satisfactory in terms of the quality of information provided (WBCSD, 2013). In a survey conducted by the Association of Chartered Certified Accountants to feed into the European discussion on mandatory corporate reporting of non-financial elements (ACCA and Eurosif, 2013), 92% of investors surveyed found the information provided by companies not sufficiently comparable.