What SEBI asks, verbatim
Provide the following details related to water discharged
Water discharge by destination and level of treatment: To Surface water, To Groundwater, To Seawater, Sent to third parties, Others - each with breakdown of No treatment vs With treatment (specify level). Total water discharged. 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 132.
In plain English
You must give the amount of water a company releases into the environment, broken down by where it goes (surface water, groundwater, seawater, third‑party recipients, or other) and whether it was treated or not, plus the level of treatment. Include the totals for the current and the previous fiscal year. The data usually comes from the company’s environmental monitoring reports or water‑management records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists water discharged for each destination (surface water, groundwater, seawater, third‑party, others) with separate columns for no treatment and with treatment, specifying the treatment level (e.g., primary, secondary, tertiary). It aggregates these to give a total discharged volume for the current and prior fiscal year, and includes a brief explanation of any significant changes or anomalies. A common gap is omitting the treatment level detail for the “others” category, which assurers flag as incomplete.
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-E4 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-E4 ask for?
You must give the amount of water a company releases into the environment, broken down by where it goes (surface water, groundwater, seawater, third‑party recipients, or other) and whether it was treated or not, plus the level of treatment. Include the totals for the current and the previous fiscal year. The data usually comes from the company’s environmental monitoring reports or water‑management records.
Is BRSR P6-E4 an Essential or a Leadership indicator?
P6-E4 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-E4?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
Does P6-E4 apply to a services company?
Usually not. P6-E4 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-E4 look like?
A complete, assurance‑ready answer lists water discharged for each destination (surface water, groundwater, seawater, third‑party, others) with separate columns for no treatment and with treatment, specifying the treatment level (e.g., primary, secondary, tertiary). It aggregates these to give a total discharged volume for the current and prior fiscal year, and includes a brief explanation of any significant changes or anomalies. A common gap is omitting the treatment level detail for the “others” category, which assurers flag as incomplete.
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 drawn and consumed, by source (surface, ground, third-party, etc.) in 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-E4 against a real client
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