What SEBI asks, verbatim
Please provide details of total Scope 3 emissions & its intensity, in the following format
Total Scope 3 emissions (with optional break-up of CO2, CH4, N2O, HFCs, PFCs, SF6, NF3), Total Scope 3 emissions per rupee of turnover, Total Scope 3 emission intensity (optional metric). Scope 3 = indirect emissions outside organization (upstream: purchased goods, capital goods, transportation, business travel; downstream: transportation, processing, end-of-life treatment). Exclude GHG trades. 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 141.
In plain English
You need to give the company’s total Scope 3 greenhouse gas emissions, broken down by gas type if you want, and show how much that is per rupee of turnover and the overall intensity. Scope 3 covers all indirect emissions from the supply chain and product use, not the company’s own operations, and you must note whether an independent audit was done. This data usually comes from the company’s own emissions inventory and financial records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total Scope 3 emissions in CO₂e, broken down by the seven GHG categories (CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃) and provides the aggregate figure. It then reports the intensity metrics: emissions per rupee of turnover and, if available, a per‑employee or per‑unit metric, and states whether an independent assessment or assurance was performed. A common gap is omitting the upstream vs downstream segmentation, which assurers use to verify that all relevant activity categories are captured.
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-L2 ask for?
You need to give the company’s total Scope 3 greenhouse gas emissions, broken down by gas type if you want, and show how much that is per rupee of turnover and the overall intensity. Scope 3 covers all indirect emissions from the supply chain and product use, not the company’s own operations, and you must note whether an independent audit was done. This data usually comes from the company’s own emissions inventory and financial records.
Is BRSR P6-L2 an Essential or a Leadership indicator?
P6-L2 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 P6-L2?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
What unit does P6-L2 use?
metric tonnes CO2 equivalent / 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-L2 look like?
A complete, assurance‑ready answer lists the total Scope 3 emissions in CO₂e, broken down by the seven GHG categories (CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃) and provides the aggregate figure. It then reports the intensity metrics: emissions per rupee of turnover and, if available, a per‑employee or per‑unit metric, and states whether an independent assessment or assurance was performed. A common gap is omitting the upstream vs downstream segmentation, which assurers use to verify that all relevant activity categories are captured.
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)
Do you have Zero Liquid Discharge? If yes, its coverage
Air emissions other than greenhouse gases (NOx, SOx, particulate matter, VOCs)
See P6-L2 against a real client
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