What SEBI asks, verbatim
Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed
For each category (Plastics including packaging, E-waste, Hazardous waste, Other waste): amount re-used, recycled, and safely disposed 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 102.
In plain English
Report how many metric tonnes of each waste type—plastics, e‑waste, hazardous waste, and other waste—were reused, recycled, or safely disposed at the end of the product life. Provide the figures for the current year and the previous year. The data usually comes from the company’s waste management or sustainability reporting system.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists, for each waste category, the metric‑tonne amounts that were reused, recycled, and safely disposed for the current fiscal year and the preceding year, presented in a tabular format with clear column headings. Assurers look for the raw data, the calculation methodology, and the source documents (e.g., waste audit reports, third‑party recycling certificates) that verify each figure. A common gap is failing to separate “reused” from “recycled” when the same tonnage is reported under both headings, which obscures the true diversion rate.
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-L4 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-L4 ask for?
Report how many metric tonnes of each waste type—plastics, e‑waste, hazardous waste, and other waste—were reused, recycled, or safely disposed at the end of the product life. Provide the figures for the current year and the previous year. The data usually comes from the company’s waste management or sustainability reporting system.
Is BRSR P2-L4 an Essential or a Leadership indicator?
P2-L4 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-L4?
Procurement / Product. Usually found in sourcing, product and lifecycle records. Forward to your Procurement or Product team.
Does P2-L4 apply to a services company?
Usually not. P2-L4 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-L4 look like?
A complete, assurance‑ready answer lists, for each waste category, the metric‑tonne amounts that were reused, recycled, and safely disposed for the current fiscal year and the preceding year, presented in a tabular format with clear column headings. Assurers look for the raw data, the calculation methodology, and the source documents (e.g., waste audit reports, third‑party recycling certificates) that verify each figure. A common gap is failing to separate “reused” from “recycled” when the same tonnage is reported under both headings, which obscures the true diversion rate.
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-L4 against a real client
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