GRI 102 - Wipro

About Wipro

Wipro Limited is a leading global information technology, consulting, and business process services company with a presence in over 65 countries and a workforce of more than 240,000 employees. With a legacy of over 80 years, Wipro has long recognized the urgency of climate action and has consistently embedded sustainability into its core business ethos.

Its operations span diverse geographies and sectors, making climate change and energy management central to its sustainability strategy. Its commitment to transparency and accountability is reflected in its annual sustainability disclosures, which align with global frameworks such as GRI, BRSR, CDP, TCFD, and ISSB. Wipro was one of the first seven companies globally to commit to achieving Net-Zero for Scopes 1, 2, and 3 by 2040, with intermediate science-based targets for 2030, as a founding member of the ‘Transform to Net-Zero coalition’.

Reporting background

Wipro has been reporting in alignment with the GRI Standards since 2008, making it one of the earliest adopters of sustainability reporting in India. Over the past two decades, the company has consistently disclosed its climate-related impacts and performance using GRI 305: Emissions and GRI 302: Energy, with third-party assurance to ensure transparency and credibility.

This long-standing practice has enabled Wipro to build robust systems for tracking, managing, and reducing its climate and energy impacts. The GRI framework has significantly helped the company identify its material impact topics, set boundaries for disclosures, and engage stakeholders meaningfully. Specifically, GRI 305 has guided Wipro in tracking its Scope 1 and 2 emissions, while gradually expanding its capabilities to report on Scope 3 emissions.

Using the GRI Standards has also facilitated alignment with other frameworks. In 2021, Wipro became the first Indian company to receive SBTi approval for Net-Zero targets, committing to reduce emissions across its operations and value chain by 2040, with intermediate targets for 2030. GRI’s structured approach helped Wipro identify hotspots, set science-based targets, and integrate climate action into its business strategy. It also facilitated cross-framework alignment, ensuring consistency in disclosures across ISSB, IFRS, and TCFD standards.

The context 

In 2018, Wipro started working with the Science Based Targets initiative (SBTi) to set a pathway for carbon reduction. Reporting on GHG emissions for nearly 10 years through the GRI Standards gave the company the confidence to start exploring target setting.

The science-based platform offered by SBTi provided a robust methodology not only for setting targets, but also for creating a pathway towards decarbonization. In 2021, Wipro received SBTi-approved targets for Scope 1, 2, and 3.

The targets and implementation pathway were aligned with the latest climate science and the goals of the Paris Agreement. Setting ambitious GHG reduction targets across a global enterprise involves navigating complex supply chains, diverse regulatory environments, and varied energy infrastructures. Wipro therefore set interim targets for 2030 to help keep its long-term trajectory on track.

The challenge 

Access to Renewable Energy

Wipro’s operations span various states in India, creating an uneven landscape for sourcing renewable energy. Its renewable energy transition has faced hurdles resulting from differences in regulations across the states in which it operates.

In some states, green tariffs were the only avenue available for purchasing renewable energy. Although this option was more expensive than grid electricity, Wipro opted in as part of its broader commitment. At the same time, the company worked with industry groups and monitored government regulations, enabling it to sign Power Purchase Agreements (PPAs) in several states.

More recently, Wipro invested in Group Captive arrangements, which significantly increased renewable energy availability. While challenges remain, including time-of-day renewable energy availability and lack of open access in some states, the company has mapped out a trajectory to close the remaining 16% gap towards its goal of transitioning to 100% renewable energy.

Scope 3 Measurement and Mitigation

Measuring and mitigating Scope 3 emissions, which account for over 85% of Wipro’s total emissions footprint, has been a challenge primarily due to the evolving nature of measurement methodologies.

While Scope 1 and 2 emissions are more direct and relatively straightforward to quantify, Scope 3 emissions span a wide range of indirect sources — from supplier operations and employee commuting to business travel and purchased goods.

Tracking emissions across different Scope 3 categories requires systems capable of recording relevant data on business travel, employee commuting, suppliers and other sources. Aligning stakeholders and business units across the organization — including procurement, facilities and finance — also required sustained awareness-building around the importance of climate action.

Over time, Wipro has been able to align these functions around a common goal. This has enabled the company to build systems and refine methodologies to quantify emissions and set clear reduction targets.

Wipro is also working with different stakeholders on planning and implementing emissions reduction initiatives. For example, it established the Wipro Initiative for Supplier Engagement (WISE) program to work with small and medium-sized suppliers, obtain emissions data and build their sustainability capacity.

Target setting and mitigation hierarchy alignment

Another challenge was ensuring that targets were not only science-based, but also aligned with the mitigation hierarchy outlined in GRI 102: Climate Change 2025 and GRI 102-4 Target Setting Disclosure. This meant prioritizing energy efficiency, renewable energy sourcing, and process optimization before considering offsets.

The approach

Wipro has committed to Net-Zero emissions across Scope 1, 2 and 3 by 2040, with near-term targets for 2030:

• Scope 1 & 2: 59% reduction from a 2017 baseline
• Scope 3: 55% reduction from a 2020 baseline

The company has adopted a two-fold approach to reducing operational emissions from energy consumption.

Energy Efficiency

Recognizing that energy efficiency is the first step in reducing its energy footprint, Wipro designs new facilities to optimize overall performance, with a focus on both efficiency and user experience.

Energy Transition

Wipro’s transition to renewable energy has relied on instruments including Green Tariffs, Power Purchase Agreements (PPAs) and, more recently, Group Captive arrangements.

The company targets 100% renewable energy by 2030, with 84% of its purchased electricity currently coming from renewable sources.

Data-driven energy management

Energy performance is supported by Wipro’s Global Energy Command Centre (GECC), which brings together data from Building Management Systems, IoT-enabled devices and sensors to monitor and optimize energy use across its facilities.

Around 17.33 million square feet of office space in India is connected to the system, covering 90% of Wipro’s total office space. This has helped identify high-consumption areas, improve operational efficiency and guide equipment upgrades.

Wipro has also integrated energy efficiency into the design of new buildings, drawing on input from engineers, architects and climate scientists and incorporating features such as natural ventilation and innovative cooling technologies.

Questa versione taglia parecchio soprattutto l’ultimo blocco, ma conserva i punti realmente utili al case study. Io sposterei invece 5.22 million units saved / INR 41.887 million / EPI 65 in The result, dove funzionano molto meglio come evidenze quantitative.

The result

As a result of these practices, Wipro has achieved:

• 84% reduction in Scope 1 & 2 emissions, from 195,453 tCO₂e to 31,462 tCO₂e
• 55% reduction in Scope 3 emissions, from 421,527 tCO₂e to 188,224 tCO₂e

The company has also made significant progress on energy efficiency. Since FY18, Wipro has saved 5.22 million units of electricity per annum on a cumulative basis, resulting in net savings worth INR 41.887 million per annum.

Energy-efficient design measures have also contributed to an Energy Performance Index of 65 units per square meter in Wipro’s new campuses in Bengaluru and Hyderabad.

Wipro’s sustainability program spans two decades, supported by sustained management commitment. This has enabled the company to direct significant investment towards energy efficiency and its broader energy transition journey.

Lessons learnt

• Start early: Early investment in digital infrastructure such as GECC and BMS can provide real-time monitoring, improved data integrity and centralized management.
• Engage deeply: Cross-functional collaboration is crucial, as sustainability objectives require coordinated action across different parts of the business.
• Be realistic and transparent: While goals should remain ambitious, Wipro’s experience highlights the importance of setting clear and realistic interim targets that are achievable. Continuous monitoring and course correction can help keep long-term objectives on track.
• Think long-term: Sustainability requires continuous improvement, patience and resilience. Wipro’s strategies are designed to evolve over time in response to changing climate conditions, stakeholder expectations and business realities.

Conclusions 

1. With nearly two decades of experience in sustainability reporting and climate action, Wipro offers the following insights for organizations embarking on or refining their GHG emissions reduction journey:

   • Start with a clear vision: Organizations should begin with a well-defined vision and mission that reflect their values and long-term aspirations. This clarity can help guide decisions and align stakeholders across functions and geographies.
   • Balance ambition with feasibility: Targets should be supported by a clear roadmap, internal assessments, peer benchmarking and scenario planning. Short-term, measurable milestones can help build momentum and allow for course correction.
   • Collaborate to accelerate: Climate goals require collaboration across the organization and throughout the value chain, including engagement with suppliers, customers, employees and communities.
   • Maintain a long-term perspective: Climate action requires consistency and should not be compromised for short-term gains.