What SEBI asks, verbatim
Does the entity have any sites / facilities identified as designated consumers (DCs) under the Performance, Achieve and Trade (PAT) Scheme of the Government of India? (Y/N) If yes, disclose whether targets set under the PAT scheme have been achieved. In case targets have not been achieved, provide the remedial action taken, if any
Disclose PAT scheme designation and target achievement status.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 131.
In plain English
Ask if any of the company’s sites are listed as “designated consumers” in India’s PAT scheme. If yes, say whether the company met its PAT targets and, if it didn’t, explain what steps were taken to fix it. The info usually comes from the company’s internal compliance or sustainability reports.
What a complete, assurance-ready answer contains
A complete answer lists every site or facility that has been formally designated as a Designated Consumer under the PAT scheme, including the date of designation and the specific scheme category. It then reports the target set for each site, the actual performance against that target, and a concise statement of whether the target was met or not. If a target was not met, the response must describe the remedial actions taken, the timeline for implementation, and any progress indicators, ensuring that all data points are traceable to source documents for assurance.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
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. P6-E2 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 P6-E2 ask for?
Ask if any of the company’s sites are listed as “designated consumers” in India’s PAT scheme. If yes, say whether the company met its PAT targets and, if it didn’t, explain what steps were taken to fix it. The info usually comes from the company’s internal compliance or sustainability reports.
Is BRSR P6-E2 an Essential or a Leadership indicator?
P6-E2 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 6, Environment.
Who inside the company holds the data for P6-E2?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
Does P6-E2 apply to a services company?
Usually not. P6-E2 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 P6-E2 look like?
A complete answer lists every site or facility that has been formally designated as a Designated Consumer under the PAT scheme, including the date of designation and the specific scheme category. It then reports the target set for each site, the actual performance against that target, and a concise statement of whether the target was met or not. If a target was not met, the response must describe the remedial actions taken, the timeline for implementation, and any progress indicators, ensuring that all data points are traceable to source documents for assurance.
Other disclosures under Principle 6
Total energy used last year (electricity + fuels), and energy per rupee of turnover
Water drawn and consumed, by source (surface, ground, third-party, etc.) in kilolitres
Water discharged, by destination and treatment level (kilolitres)
Do you have Zero Liquid Discharge? If yes, its coverage
Air emissions other than greenhouse gases (NOx, SOx, particulate matter, VOCs)
Scope 1 and Scope 2 GHG emissions, and emissions per rupee of turnover
See P6-E2 against a real client
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