What SEBI asks, verbatim
Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end of life, for (a) Plastics (including packaging) (b) E-waste (c) Hazardous waste and (d) other waste
Describe reclaiming processes for each waste category. Reclaiming = collecting products and packaging at end of useful life for reuse, recycling, or safe disposal.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 97.
In plain English
Explain how the company collects and handles its products when they’re no longer useful. For each waste type—plastics, e‑waste, hazardous waste, and other waste—describe the steps taken to gather the items, decide whether to reuse, recycle, or dispose of them safely. Companies usually pull this info from their waste‑management or sustainability teams, who track collection routes, recycling partners, and disposal records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the end‑of‑life strategy for each waste category, detailing the collection network, sorting, treatment, and final disposition, and cites the governing policies, contractual arrangements, and performance metrics. It provides data granularity at the product or packaging level, including volumes reclaimed, percentages recycled or reused, and the environmental impact of disposal, with clear attribution to responsible parties. A common gap is omitting the verification mechanism—such as third‑party audits or chain‑of‑custody documentation—needed to substantiate the reported figures.
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.
Does this apply to a services company?
Usually not. P2-E3 is one of eleven Section C disclosures that assume manufacturing operations. A pure services business with no factory, physical product or industrial effluent can mark it not applicable, but should record a short written justification rather than leaving it blank. A bare “not applicable” with no reason is what invites scrutiny.
See BRSR for IT services companies for all eleven, with the justification wording for each.
Frequently asked questions
What does BRSR P2-E3 ask for?
Explain how the company collects and handles its products when they’re no longer useful. For each waste type—plastics, e‑waste, hazardous waste, and other waste—describe the steps taken to gather the items, decide whether to reuse, recycle, or dispose of them safely. Companies usually pull this info from their waste‑management or sustainability teams, who track collection routes, recycling partners, and disposal records.
Is BRSR P2-E3 an Essential or a Leadership indicator?
P2-E3 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-E3?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
Does P2-E3 apply to a services company?
Usually not. P2-E3 is one of eleven Section C disclosures that assume manufacturing operations. A pure services business with no factory, physical product or industrial effluent can mark it not applicable, but should record a one-line written justification rather than leaving it blank.
What does a complete answer to P2-E3 look like?
A complete, assurance‑ready answer lists the end‑of‑life strategy for each waste category, detailing the collection network, sorting, treatment, and final disposition, and cites the governing policies, contractual arrangements, and performance metrics. It provides data granularity at the product or packaging level, including volumes reclaimed, percentages recycled or reused, and the environmental impact of disposal, with clear attribution to responsible parties. A common gap is omitting the verification mechanism—such as third‑party audits or chain‑of‑custody documentation—needed to substantiate the reported figures.
Other disclosures under Principle 2
R&D and capex spent on cleaner / safer products & processes (% of total R&D and capex)
Do you have sustainable sourcing? If yes, % of inputs sourced sustainably
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-E3 against a real client
Describe a client in six fields and get all 108 BRSR disclosures classified as ready to pull, needs verification, or collect fresh, with the calculators built in. Free, no login, and nothing leaves your browser.