The P6-E1 GHG disclosure is the single disclosure that generates the most revision rounds on most BRSR filings. The format asks for Scope 1 and Scope 2 emissions in absolute tonnes of CO2-equivalent (tCO2e), plus intensity ratios. The methodology sounds straightforward, but three recurring mistakes cause most of the problems.

Scope 1: direct emissions from sources you control

Scope 1 covers GHG released from sources owned or controlled by the company. For most manufacturers this means diesel consumed in DG sets and company vehicles, LPG in canteens, and process gases (methane, refrigerants) where applicable.

The standard approach is activity-based calculation:

Collect fuel consumption in litres (diesel), kg (LPG), or m³ (PNG) from purchase records.
Multiply by the appropriate emission factor.
Diesel: 2.68 kg CO2e/litre (IPCC 2006, Vol.2, Table 2.2). LPG: 1.56 kg CO2e/kg. PNG/CNG: 1.89 kg CO2e/m³.
Convert to tonnes by dividing by 1,000.
Sum across all sources and sites.

Always cite the factor version

SEBI, and increasingly assurers, expect the emission factor version to be stated alongside the figure. For diesel, say "2.68 kg CO2e/litre, IPCC 2006 Vol.2 Table 2.2." Undocumented factors are a common reason assurers issue qualified opinions.

Scope 2: purchased electricity

Scope 2 is the electricity your client buys from the grid. The standard approach is location-based, using the Central Electricity Authority (CEA) grid emission factor for India.

CEA Version	Grid Factor (kg CO2e/kWh)	Year	Source
Version 19.0	0.716	2022	CEA CO2 Baseline
Version 20.0	0.716	2023	CEA CO2 Baseline
Version 21.0	0.710	2024	CEA CO2 Baseline

Use version 21.0 (0.710 kg CO2e/kWh) for FY 2025-26 filings. The calculation is:

Electricity purchased (kWh) × 0.710 ÷ 1,000 = Scope 2 (tCO2e)

If your client has solar on the roof and imports less from the grid, use only the grid imports. Renewable electricity self-generated is Scope 1-neutral; it neither adds to nor offsets Scope 2.

Intensity ratios

BRSR requires intensity ratios alongside absolute figures. The two standard denominators are turnover (₹ crore) and physical output (tonnes, units). Use both where available. For service-sector companies that have no physical output, turnover-only is acceptable.

The three common mistakes

Missing Scope 2 entirely, many first-time filers report only Scope 1 from diesel and omit electricity.
Using a stale CEA factor, Version 19.0 or 20.0 instead of the current 21.0 (0.710 vs 0.716 kg CO2e/kWh, a small difference that will be flagged by an assurer).
Reporting in kg instead of tCO2e, divide by 1,000 after multiplying by the emission factor.

Saaksh's built-in GHG calculator handles all of this

The P6-E1 calculator in Saaksh uses the current CEA factor (v21.0, 0.710) and IPCC 2006 diesel factor, cites them by version in the output, and computes both absolute figures and intensity ratios. It runs entirely in your browser, no data leaves your device.

Frequently asked questions

Which emission factor should I use for grid electricity in FY 2025-26?

Use CEA Version 21.0, which gives 0.710 kg CO2e/kWh for India's national grid. This is the most current published factor. Always cite it as 'CEA CO2 Baseline Database v21.0 (2024)' in the methodology section of the BRSR.

Does BRSR require Scope 3 emissions reporting?

Scope 3 is voluntary under BRSR Essential. BRSR Core requires assurance on Scope 1 and Scope 2 for the top 500 companies; Scope 3 is still voluntary. However, ESG analysts and proxy advisors increasingly expect top-1000 companies to at minimum disclose Scope 3 Category 1 (purchased goods) and Category 11 (use of sold products).

My client has multiple manufacturing sites. Do we report emissions separately or in aggregate?

BRSR P6-E1 requires consolidated Scope 1 and Scope 2 figures across all sites operated by the company (or its consolidated group for listed companies). Individual site breakdowns are a best practice addition but not mandatory.

What is the difference between Scope 1 and Scope 2?

Scope 1 covers direct emissions from sources your client owns or controls: diesel in generators and vehicles, LPG in canteens, process gases. Scope 2 covers indirect emissions from purchased electricity. Both are required under BRSR P6-E1 for the reporting year.

Can my client use renewable energy certificates (RECs) to reduce Scope 2?

Under market-based accounting, RECs can offset Scope 2 emissions. However, BRSR currently requires location-based Scope 2 (using the CEA grid factor) as the primary disclosure. Market-based figures can be reported as supplementary information. Confirm the assurer's stance if your client is claiming market-based Scope 2 reductions.

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