What SEBI asks, verbatim
Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its coverage and implementation
Disclose ZLD system implementation, coverage, and details of advanced waste-water treatment technologies used.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 133.
In plain English
The company must say whether it has a Zero Liquid Discharge system in place. If it does, it should explain how much of its operations are covered and give details about the advanced wastewater treatment technologies it uses. This information is usually found in the company’s environmental or sustainability reports.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the ZLD system’s scope—whether it covers all industrial effluents, specific processes, or a percentage of total discharge—along with the date of implementation and any phased roll‑outs. It details the technologies employed (e.g., membrane bioreactors, reverse osmosis, thermal distillation) and provides performance metrics such as recovery rate, residual discharge volume, and compliance with statutory limits. Assurers often miss a clear linkage between the system’s coverage and the actual volume of treated water, so the answer should include quantified data on treated versus untreated streams.
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-E5 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-E5 ask for?
The company must say whether it has a Zero Liquid Discharge system in place. If it does, it should explain how much of its operations are covered and give details about the advanced wastewater treatment technologies it uses. This information is usually found in the company’s environmental or sustainability reports.
Is BRSR P6-E5 an Essential or a Leadership indicator?
P6-E5 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-E5?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
Does P6-E5 apply to a services company?
Usually not. P6-E5 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-E5 look like?
A complete, assurance‑ready answer lists the ZLD system’s scope—whether it covers all industrial effluents, specific processes, or a percentage of total discharge—along with the date of implementation and any phased roll‑outs. It details the technologies employed (e.g., membrane bioreactors, reverse osmosis, thermal distillation) and provides performance metrics such as recovery rate, residual discharge volume, and compliance with statutory limits. Assurers often miss a clear linkage between the system’s coverage and the actual volume of treated water, so the answer should include quantified data on treated versus untreated streams.
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
Water discharged, by destination and treatment level (kilolitres)
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-E5 against a real client
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