What SEBI asks, verbatim
Provide details of the following disclosures related to water, in the following format
Water withdrawal by source (Surface water, Groundwater, Third party water, Seawater/desalinated water, Others), Total volume of water withdrawal, Total volume of water consumption, Water intensity per rupee of turnover, Water intensity (optional). Disclose for current and previous FY. Indicate if independent assessment/assurance carried out.
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
You need to give the amounts of water a company takes out of each source (surface, groundwater, third‑party, seawater/desalinated, other), the total water withdrawn, the total water used, and how much water is used per rupee of sales. Do this for the current and last fiscal year and say whether an independent audit was done. The data usually comes from the company’s water‑management records and audit reports.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the volume withdrawn from each source (surface, groundwater, third‑party, seawater/desalinated, others) for the current and prior fiscal year, followed by the total withdrawal and total consumption figures. It then provides the water intensity per rupee of turnover and, if available, the optional water intensity per unit of output, all expressed in consistent units (e.g., cubic metres). The response must state whether an independent assessment or assurance was performed and include a brief note on the assurance scope and methodology.
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.
Frequently asked questions
What does BRSR P6-E3 ask for?
You need to give the amounts of water a company takes out of each source (surface, groundwater, third‑party, seawater/desalinated, other), the total water withdrawn, the total water used, and how much water is used per rupee of sales. Do this for the current and last fiscal year and say whether an independent audit was done. The data usually comes from the company’s water‑management records and audit reports.
Is BRSR P6-E3 an Essential or a Leadership indicator?
P6-E3 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-E3?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
What unit does P6-E3 use?
kilolitres / ratio. 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 P6-E3 look like?
A complete, assurance‑ready answer lists the volume withdrawn from each source (surface, groundwater, third‑party, seawater/desalinated, others) for the current and prior fiscal year, followed by the total withdrawal and total consumption figures. It then provides the water intensity per rupee of turnover and, if available, the optional water intensity per unit of output, all expressed in consistent units (e.g., cubic metres). The response must state whether an independent assessment or assurance was performed and include a brief note on the assurance scope and methodology.
Other disclosures under Principle 6
Total energy used last year (electricity + fuels), and energy per rupee of turnover
Are any sites covered under the PAT energy scheme? If yes, targets set vs achieved
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-E3 against a real client
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