What SEBI asks, verbatim
With respect to the ecologically sensitive areas reported at Question 11 of Essential Indicators above, provide details of significant direct & indirect impact of the entity on biodiversity in such areas along-with prevention and remediation activities
Report impact of operations on integrity of ecologically sensitive areas (changes to ecological features, structures, functions; impact on habitat, population levels, species).
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 142.
In plain English
Tell how your business directly or indirectly affects biodiversity in ecologically sensitive areas mentioned in Question 11. Include any changes you caused to habitats, species or ecological functions, and describe what you did to prevent or fix those impacts. This info usually comes from your environmental impact assessments and biodiversity monitoring reports.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the specific ecologically sensitive areas (e.g., wetlands, forest fragments, protected zones) with their geographic coordinates and size, then quantifies direct impacts such as land cleared, water diverted, or emissions released, and indirect impacts like supply‑chain deforestation or habitat fragmentation. It details mitigation measures—habitat restoration, buffer zones, species monitoring, and biodiversity offsets—providing measurable targets, timelines, and monitoring results. A common gap is omitting the baseline biodiversity assessment or failing to link remediation actions to specific species or ecosystem functions.
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-L3 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-L3 ask for?
Tell how your business directly or indirectly affects biodiversity in ecologically sensitive areas mentioned in Question 11. Include any changes you caused to habitats, species or ecological functions, and describe what you did to prevent or fix those impacts. This info usually comes from your environmental impact assessments and biodiversity monitoring reports.
Is BRSR P6-L3 an Essential or a Leadership indicator?
P6-L3 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-L3?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
Does P6-L3 apply to a services company?
Usually not. P6-L3 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-L3 look like?
A complete, assurance‑ready answer lists the specific ecologically sensitive areas (e.g., wetlands, forest fragments, protected zones) with their geographic coordinates and size, then quantifies direct impacts such as land cleared, water diverted, or emissions released, and indirect impacts like supply‑chain deforestation or habitat fragmentation. It details mitigation measures—habitat restoration, buffer zones, species monitoring, and biodiversity offsets—providing measurable targets, timelines, and monitoring results. A common gap is omitting the baseline biodiversity assessment or failing to link remediation actions to specific species or ecosystem functions.
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-L3 against a real client
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