What SEBI asks, verbatim
Disclose any significant adverse impact to the environment, arising from the value chain of the entity. What mitigation or adaptation measures have been taken by the entity in this regard
Describe significant adverse environmental impacts from value chain (own operations, suppliers, customers) and mitigation/adaptation measures.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 143.
In plain English
You need to tell if the company’s own operations, suppliers, or customers have caused any big harm to the environment, and explain what the company has done to fix or reduce that harm. The information usually comes from the company’s environmental impact reports, supplier audits, and sustainability reviews.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each significant adverse environmental impact identified in the entity’s own operations, supplier and customer value chains, quantifying the impact with appropriate metrics (e.g., tonnes of CO₂e, water withdrawn, waste generated) and indicating the threshold that defines “significant.” It then details specific mitigation or adaptation measures—such as emissions‑reduction targets, supplier engagement programs, circularity initiatives, or technology upgrades—providing evidence of implementation, progress, and monitoring mechanisms. A common gap is the omission of supplier‑level data granularity, where consultants often report only aggregate figures without disaggregating by tier or region, leaving assurers unable to verify the completeness of the supply‑chain impact assessment.
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-L6 ask for?
You need to tell if the company’s own operations, suppliers, or customers have caused any big harm to the environment, and explain what the company has done to fix or reduce that harm. The information usually comes from the company’s environmental impact reports, supplier audits, and sustainability reviews.
Is BRSR P6-L6 an Essential or a Leadership indicator?
P6-L6 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-L6?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
What unit does P6-L6 use?
narrative. 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-L6 look like?
A complete, assurance‑ready answer lists each significant adverse environmental impact identified in the entity’s own operations, supplier and customer value chains, quantifying the impact with appropriate metrics (e.g., tonnes of CO₂e, water withdrawn, waste generated) and indicating the threshold that defines “significant.” It then details specific mitigation or adaptation measures—such as emissions‑reduction targets, supplier engagement programs, circularity initiatives, or technology upgrades—providing evidence of implementation, progress, and monitoring mechanisms. A common gap is the omission of supplier‑level data granularity, where consultants often report only aggregate figures without disaggregating by tier or region, leaving assurers unable to verify the completeness of the supply‑chain impact assessment.
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-L6 against a real client
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