What SEBI asks, verbatim
If there are any significant social or environmental concerns and/or risks arising from production or disposal of your products / services, as identified in the Life Cycle Perspective / Assessments (LCA) or through any other means, briefly describe the same along-with action taken to mitigate the same
For each product/service: describe the risk/concern and action taken.
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
You need to list any big social or environmental problems that come from making or getting rid of your products or services, as found in life‑cycle studies or other checks. For each product or service, say what the problem is and what you’re doing to fix it. The info usually comes from your life‑cycle assessments or internal risk reviews.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each product or service, identifies the specific social or environmental risk or concern uncovered by the LCA or other assessment, and explains the mitigation action taken, including the target, responsible party, and timeline. The data should be granular—product‑level risk scores, mitigation effectiveness metrics, and evidence such as audit reports or supplier certifications. A common gap is omitting the linkage between the risk description and the measurable outcome of the mitigation, leaving the assurance provider unable to verify impact.
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-L2 ask for?
You need to list any big social or environmental problems that come from making or getting rid of your products or services, as found in life‑cycle studies or other checks. For each product or service, say what the problem is and what you’re doing to fix it. The info usually comes from your life‑cycle assessments or internal risk reviews.
Is BRSR P2-L2 an Essential or a Leadership indicator?
P2-L2 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-L2?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
What unit does P2-L2 use?
narrative. 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-L2 look like?
A complete, assurance‑ready answer lists each product or service, identifies the specific social or environmental risk or concern uncovered by the LCA or other assessment, and explains the mitigation action taken, including the target, responsible party, and timeline. The data should be granular—product‑level risk scores, mitigation effectiveness metrics, and evidence such as audit reports or supplier certifications. A common gap is omitting the linkage between the risk description and the measurable outcome of the mitigation, leaving the assurance provider unable to verify impact.
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?
Have you done a Life Cycle Assessment (LCA) on any product / service? (Yes/No + details)
% of recycled or reused input material used in production (by value)
See P2-L2 against a real client
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