What SEBI asks, verbatim
a. Does the entity have procedures in place for sustainable sourcing? (Yes/No) b. If yes, what percentage of inputs were sourced sustainably?
Indicate proportion of inputs (by quantity or value) sourced from suppliers covered by sustainable sourcing programmes and/or certified to social and environmental standards (SA 8000, ISO 14001, OHSAS 18001, Rainforest Alliance, etc.).
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 96.
In plain English
Ask if the company has rules for buying goods in a sustainable way. If it does, say what share of the raw materials or products were bought from suppliers that follow green or fair‑trade standards. The share can be shown as a percentage of the total quantity or value of what the company buys.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer states “Yes” to the presence of procedures, then provides the exact percentage of inputs sourced sustainably, broken down by both quantity and value, and lists the certification schemes used. Assurers look for a clear definition of “input,” the methodology for calculating the proportion, and evidence such as supplier audit reports or certification copies. A common gap is omitting the distinction between quantity‑based and value‑based percentages, which can lead to inconsistent verification.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Frequently asked questions
What does BRSR P2-E2 ask for?
Ask if the company has rules for buying goods in a sustainable way. If it does, say what share of the raw materials or products were bought from suppliers that follow green or fair‑trade standards. The share can be shown as a percentage of the total quantity or value of what the company buys.
Is BRSR P2-E2 an Essential or a Leadership indicator?
P2-E2 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 2, Products & Services.
Who inside the company holds the data for P2-E2?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
What unit does P2-E2 use?
Yes/No + percentage. Reporting in the wrong unit, or switching the denominator of an intensity ratio between years, is one of the more common reasons a figure has to be restated.
What does a complete answer to P2-E2 look like?
A complete, assurance‑ready answer states “Yes” to the presence of procedures, then provides the exact percentage of inputs sourced sustainably, broken down by both quantity and value, and lists the certification schemes used. Assurers look for a clear definition of “input,” the methodology for calculating the proportion, and evidence such as supplier audit reports or certification copies. A common gap is omitting the distinction between quantity‑based and value‑based percentages, which can lead to inconsistent verification.
Other disclosures under Principle 2
R&D and capex spent on cleaner / safer products & processes (% of total R&D and capex)
How you reclaim / recycle / dispose products at end-of-life (plastics, e-waste, hazardous, other)
Does EPR apply to you? Is your waste plan in line with the EPR plan filed with the PCB?
Have you done a Life Cycle Assessment (LCA) on any product / service? (Yes/No + details)
Any major social / environmental risks from your products found via LCA, and action taken
% of recycled or reused input material used in production (by value)
See P2-E2 against a real client
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