What SEBI asks, verbatim
Percentage of recycled or reused input material to total material (by value) used in production (for manufacturing industry) or providing services (for service industry)
For each category of input material: ((total recycled + re-used input material used) * 100) / (total input material used). May use total weight or total volume. Disclose for current and previous FY.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 101.
In plain English
It asks for the share of recycled or reused materials in the total value of all materials a company uses in its production or services. To calculate it, take the value of recycled plus reused materials, divide by the total material value, and multiply by 100. Companies usually find this data in their procurement or supply‑chain records for the current and prior fiscal year.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each input‑material category separately, providing the total value (or weight/volume) of recycled/re‑used material and the total input material used for that category, then calculates the percentage for the current and prior fiscal year. The disclosure should include a clear methodology statement, the data source (e.g., procurement invoices, supplier declarations), and any adjustments for material substitutions or changes in product mix. A common gap is omitting the reconciliation of material categories that changed between years, which can lead to inconsistent denominators and misrepresent the trend.
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-L3 ask for?
It asks for the share of recycled or reused materials in the total value of all materials a company uses in its production or services. To calculate it, take the value of recycled plus reused materials, divide by the total material value, and multiply by 100. Companies usually find this data in their procurement or supply‑chain records for the current and prior fiscal year.
Is BRSR P2-L3 an Essential or a Leadership indicator?
P2-L3 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-L3?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
What unit does P2-L3 use?
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-L3 look like?
A complete, assurance‑ready answer lists each input‑material category separately, providing the total value (or weight/volume) of recycled/re‑used material and the total input material used for that category, then calculates the percentage for the current and prior fiscal year. The disclosure should include a clear methodology statement, the data source (e.g., procurement invoices, supplier declarations), and any adjustments for material substitutions or changes in product mix. A common gap is omitting the reconciliation of material categories that changed between years, which can lead to inconsistent denominators and misrepresent the trend.
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)
Any major social / environmental risks from your products found via LCA, and action taken
See P2-L3 against a real client
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