What SEBI asks, verbatim
Has the entity conducted Life Cycle Perspective / Assessments (LCA) for any of its products (for manufacturing industry) or for its services (for service industry)? If yes, provide details
For each product/service with LCA: NIC Code, name, % of total turnover contributed, boundary for which LCA was conducted (cradle-to-grave/cradle-to-cradle/cradle-to-gate), whether conducted by independent external agency, and whether results communicated in public domain with web-link.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 99.
In plain English
The company must say whether it has done a life‑cycle assessment for any of its products or services. If it has, it should list each item, its industry code, how much of the company’s sales it represents, the scope of the assessment (from raw material to end‑of‑life or to the gate), whether an outside firm did it, and if the results are posted online with a link. This information is usually taken from the company’s sustainability reports, internal LCA studies, or external audit reports.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every product or service that has an LCA, with each entry showing the NIC code, product/service name, the share of total turnover it represents, the defined system boundary (cradle‑to‑grave, cradle‑to‑cradle, or cradle‑to‑gate), the name of the independent external agency that performed the assessment, and a public web link where the results are published. The response should be tabulated, with each row fully populated and cross‑checked against the company’s turnover data, and include a brief narrative confirming that all required fields were captured. A common gap is omitting the turnover percentage or failing to provide the public web link, which prevents assurers from verifying the completeness of the disclosure.
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-L1 ask for?
The company must say whether it has done a life‑cycle assessment for any of its products or services. If it has, it should list each item, its industry code, how much of the company’s sales it represents, the scope of the assessment (from raw material to end‑of‑life or to the gate), whether an outside firm did it, and if the results are posted online with a link. This information is usually taken from the company’s sustainability reports, internal LCA studies, or external audit reports.
Is BRSR P2-L1 an Essential or a Leadership indicator?
P2-L1 is a Leadership indicator, so it is voluntary. Leadership indicators apply to companies that have been filing BRSR for three or more years, or that are in the top 1000 listed companies. A first-time filer can leave it out.
Who inside the company holds the data for P2-L1?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
What unit does P2-L1 use?
Yes/No + details. 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-L1 look like?
A complete, assurance‑ready answer lists every product or service that has an LCA, with each entry showing the NIC code, product/service name, the share of total turnover it represents, the defined system boundary (cradle‑to‑grave, cradle‑to‑cradle, or cradle‑to‑gate), the name of the independent external agency that performed the assessment, and a public web link where the results are published. The response should be tabulated, with each row fully populated and cross‑checked against the company’s turnover data, and include a brief narrative confirming that all required fields were captured. A common gap is omitting the turnover percentage or failing to provide the public web link, which prevents assurers from verifying the completeness of the disclosure.
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
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?
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-L1 against a real client
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