BRSR Principle 6: How to Fill the Energy and Emissions Tables

Principle 6 of the BRSR asks businesses to respect and protect the environment, and it is where a listed Indian company reports its energy, water, air emissions, greenhouse gases and waste. Two of its tables carry most of the climate data and most of the assurance effort: energy (Essential Indicator 1) and greenhouse-gas emissions (Essential Indicator 7). This guide goes through both, row by row, with a worked example.

The Principle 6 Essential Indicators

Essential Indicator 1: energy

The table splits energy into renewable and non-renewable sources, each with three rows: electricity (A and D), fuel (B and E) and other sources (C and F). It then asks for the total, and for four intensity rows: per rupee of turnover, per rupee of turnover adjusted for PPP, per unit of physical output, and an optional metric of your choice. The unit is joules or multiples, so convert every source into one unit, usually gigajoules.

• Electricity: 1 MWh = 3.6 GJ. Grid electricity is non-renewable unless it is backed by a renewable contract; rooftop solar you generate and use is renewable.
• Count self-generated electricity once. If a DG set or captive plant makes the electricity, count its fuel, not the electricity as well.
• Fuel: litres or tonnes times the fuel's net calorific value. Keep the value you used and its source.

Essential Indicator 7: Scope 1 and Scope 2

Report total Scope 1 and total Scope 2 in metric tonnes of CO2 equivalent, with the break-up into CO2, CH4, N2O, HFCs, PFCs, SF6 and NF3 if you have it. Then give the combined Scope 1 and 2 intensity on the same four bases as energy. BRSR Core measures both scopes under the GHG Protocol Corporate Standard: Scope 1 from fuel consumed times its emission factor, plus process and fugitive emissions, less carbon captured; Scope 2 from purchased energy times its emission factor.

How the PPP intensity works

The PPP row compares companies across countries by converting revenue into international dollars. The Industry Standards Forum's note on BRSR Core gives the method: PPP-adjusted revenue in USD = revenue in INR ÷ the IMF PPP conversion factor, using the latest IMF implied PPP conversion rate for India, with the rate disclosed in a note. The note's own example uses 22.4 rupees per international dollar, the rate as of April 2024; use the latest rate when you file.

Worked example: a mid-sized manufacturer, FY 2025-26

An illustrative listed manufacturer has revenue from operations of ₹500 crore and makes 40,000 tonnes of product. In FY 2025-26 it buys 12,400 MWh of grid electricity, generates and uses 1,600 MWh from rooftop solar, and burns 180,000 litres of diesel in DG sets and forklifts.

Renewable sources are 5,760 ÷ 56,910 = 10.1% of total energy, which BRSR Core also asks for.

What an assessor or assurer will check

• Every quantity ties to evidence: DISCOM bills for kWh, fuel invoices and stock registers for litres, and the solar inverter or meter log for self-generation.
• The factor for each source has a named source and edition, and the grid factor matches the fiscal year of the consumption. See the India grid emission factor page for every CEA edition.
• Self-generated electricity is not counted twice.
• The PPP rate and the revenue figure match the annual report, and the rate is disclosed.
• Energy and emissions come from the same activity data, so the two tables agree with each other.

Scope 3 sits in Leadership Indicator 2, with its own total and intensity per rupee, and is voluntary. Value-chain partners can also be asked for data under the BRSR value-chain disclosure. The assurance timeline for the top 1,000 companies is in BRSR Core in FY 2026-27.

ZeroCarbon reads DISCOM bills and fuel invoices into a ledger, applies the CEA factor for each bill's fiscal year and the diesel factor shown above, and links every BRSR figure to the document behind it. You can check a single bill's Scope 2 in the free calculator, or request a workspace to build both tables from your own documents.