What SEBI asks, verbatim
How many Green Credits have been generated or procured: a. By the listed entity b. By the top ten (in terms of value of purchases and sales, respectively) value chain partners
Number of Green Credits generated or procured by the listed entity and by top 10 value chain partners (by purchase and sales value). Introduced by SEBI Circular dated March 28, 2025, applicable from FY 2024-25 onwards.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page SEBI Circular March 2025, Page 1.
In plain English
Report how many Green Credits your company has created or bought, and also how many the top ten suppliers and buyers in your value chain have created or bought. The numbers should be for the current fiscal year. You’ll find this data in your internal sustainability or procurement records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total green credits generated and the total procured by the entity, broken down by type (e.g., renewable energy, afforestation) and by year, with a clear audit trail of the source documents. For the top ten value‑chain partners, it provides a ranked table of each partner’s purchase and sales value, the corresponding green credits generated or procured, and the methodology used to attribute credits to those partners. A common gap is failing to disclose the partner selection criteria or the reconciliation process that links partner transactions to the credit counts.
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-L8 ask for?
Report how many Green Credits your company has created or bought, and also how many the top ten suppliers and buyers in your value chain have created or bought. The numbers should be for the current fiscal year. You’ll find this data in your internal sustainability or procurement records.
Is BRSR P6-L8 an Essential or a Leadership indicator?
P6-L8 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-L8?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
What unit does P6-L8 use?
count (Green Credits). 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-L8 look like?
A complete, assurance‑ready answer lists the total green credits generated and the total procured by the entity, broken down by type (e.g., renewable energy, afforestation) and by year, with a clear audit trail of the source documents. For the top ten value‑chain partners, it provides a ranked table of each partner’s purchase and sales value, the corresponding green credits generated or procured, and the methodology used to attribute credits to those partners. A common gap is failing to disclose the partner selection criteria or the reconciliation process that links partner transactions to the credit counts.
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-L8 against a real client
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