BRSR reporting software
for manufacturing companies.
The Business Responsibility and Sustainability Report (BRSR) is SEBI's mandatory ESG disclosure framework for India's top 1000 listed companies. Under Principal 6, Scope 1 and Scope 2 GHG emissions are required disclosures — not optional. Sustaineve calculates your complete GHG inventory and maps it directly to BRSR fields.
IPCC 2006 & 2019 aligned. GHG Protocol methodology. CEA grid emission factors for Indian electricity. Audit trail for independent assessment. From FY 2022–23, BRSR is mandatory. Spreadsheet estimates do not meet the standard.
BRSR Principal 6
GHG Emissions Disclosure
Mandatory · FY 2022–23 onwards
Total Scope 1 GHG Emissions
Metric tonnes CO₂e
Total Scope 2 GHG Emissions
Metric tonnes CO₂e
Total Energy Consumption
Gigajoules (GJ)
Emission Intensity per Turnover
tCO₂e per ₹ crore
Emission Intensity per Unit of Production
tCO₂e per unit
Auto = Sustaineve calculates · Semi-auto = one additional input required
What is BRSR
SEBI's ESG disclosure mandate for Indian listed companies.
The Business Responsibility and Sustainability Report replaced the earlier Business Responsibility Report (BRR) from FY 2022–23. SEBI mandates BRSR filing for the top 1000 companies by market capitalisation on BSE and NSE.
BRSR covers nine principles across environmental, social, and governance dimensions. Principal 6 — "Businesses should respect and make efforts to protect and restore the environment" — contains the mandatory GHG emission disclosure requirements.
Unlike BRR, BRSR requires quantitative data with defined units. Scope 1 and Scope 2 emissions must be reported in metric tonnes of CO₂ equivalent (tCO₂e). The disclosure must identify whether an independent assessment was conducted by an external agency.
BRSR at a glance
Emission Categories
What Scope 1 and Scope 2 cover for manufacturers.
BRSR requires total Scope 1 and Scope 2 in tCO₂e. These are the source categories that feed that total — every category handled in Sustaineve.
Scope 1 — Direct Emissions
GHG Protocol definition · 4 categories
Stationary combustion
Boilers, furnaces, generators
Typical intensity: High — coal, gas, HFO
Mobile combustion
Company vehicles, forklifts, fleet
Typical intensity: Medium — diesel, petrol
Fugitive emissions
Refrigerants, SF₆ leaks
Typical intensity: Low-medium — refrigerant type dependent
Process emissions
Chemical reactions, industrial processes
Typical intensity: Variable — process dependent
Scope 2 — Purchased Energy
Location-based & market-based · 4 categories
Purchased electricity
Grid electricity consumed
Typical intensity: High — textile operations electricity-intensive
Purchased steam
Steam from external supplier
Typical intensity: Medium — process heat intensive
Purchased heat
District heating, thermal utilities
Typical intensity: Low — India context
Purchased cooling
Chilled water, external cooling
Typical intensity: Low — India context
India-specific: CEA Grid Emission Factors for Scope 2
For Scope 2 purchased electricity in India, Sustaineve applies the Central Electricity Authority (CEA) grid emission factor — the authoritative source for Indian grid CO₂ intensity. CEA publishes state-wise and national average emission factors annually. The 2023 national average is 0.82 kgCO₂/kWh (location-based method). This is the factor used for BRSR Scope 2 electricity disclosure in Indian operations.
Scope 2 methodology in detailHow Sustaineve Handles BRSR
From raw activity data to BRSR-ready output.
Collect activity data
Enter fuel consumption (GJ or physical unit), electricity bills (kWh), refrigerant data, and fleet records. Sustaineve structures data at entry into GHG Protocol categories — no reformatting later.
Data collectionCalculate tCO₂e automatically
IPCC 2006 & 2019 emission factors applied per source. CO₂, CH₄, and N₂O calculated and GWP-weighted to tCO₂e using AR5 values. CEA factors applied for Indian grid electricity. Full derivation shown per source.
Calculation engineGenerate BRSR-ready report
Total Scope 1 tCO₂e and Scope 2 tCO₂e output. Energy consumption in GJ. Intensity metrics once turnover or production volume is entered. Export formatted for BRSR Principal 6 submission.
Report outputComplete BRSR Principal 6 Mapping
Every required field and Sustaineve's handling
Total Scope 1 GHG Emissions
Metric tonnes CO₂e
Auto-calculated from all Scope 1 categories
Auto-generatedTotal Scope 2 GHG Emissions
Metric tonnes CO₂e
Auto-calculated from purchased energy inputs
Auto-generatedTotal Energy Consumption
Gigajoules (GJ)
Derived from activity data at source entry
Auto-generatedEmission Intensity per Turnover
tCO₂e per ₹ crore
Calculated once turnover figure is entered
Semi-automaticEmission Intensity per Unit of Production
tCO₂e per unit
Calculated once production volume is entered
Semi-automaticGHG Reduction Initiatives
Qualitative + tCO₂e saved
Reduction tracking — Phase 2 roadmap
RoadmapIndependent Assessment Conducted
Yes / No
Audit trail supports third-party verification
Manual inputFAQ
BRSR carbon disclosure — common questions.
What is BRSR reporting?
BRSR (Business Responsibility and Sustainability Report) is SEBI's mandatory ESG disclosure framework for India's top 1000 listed companies by market capitalisation. It replaced the earlier BRR from FY 2022–23. BRSR requires companies to disclose environmental, social, and governance performance across nine principles. Scope 1 and Scope 2 GHG emissions are mandatory disclosures under Principal 6.
What GHG disclosures are required under BRSR?
Under BRSR Principal 6, companies must disclose: total Scope 1 GHG emissions in tCO₂e, total Scope 2 GHG emissions in tCO₂e, total energy consumption in GJ, energy intensity per rupee of turnover, emission intensity per rupee of turnover, and whether an independent assessment was carried out. Disclosures must be quantitative with defined units — qualitative statements are not accepted.
Which companies must file BRSR?
BRSR mandatory filing applies to the top 1000 listed Indian companies by market capitalisation. From FY 2022–23, these companies must file BRSR as part of their Annual Report. SEBI has indicated intent to expand the requirement progressively. Voluntary adoption is encouraged for unlisted companies and those outside the top 1000 — particularly those in supply chains of BRSR-mandated companies.
How does Sustaineve help with BRSR carbon disclosure?
Sustaineve calculates your complete Scope 1 and Scope 2 GHG inventory using IPCC 2006 & 2019 Refinement emission factors and GHG Protocol methodology. The report output maps directly to BRSR Principal 6 fields: total Scope 1 tCO₂e, total Scope 2 tCO₂e, energy consumption in GJ, and emission intensity metrics. The audit trail documentation supports independent assessment.
What emission factors does BRSR require?
BRSR does not mandate a specific emission factor source, but requires disclosures to be independently verifiable. Sustaineve uses IPCC 2006 Guidelines and 2019 Refinements for combustion sources, and CEA (Central Electricity Authority) grid emission factors for Scope 2 purchased electricity in India. Both are accepted by ESG auditors for BRSR independent assessment.
Is BRSR carbon disclosure the same as GHG Protocol reporting?
No, but they are closely aligned. BRSR Principal 6 requires the same core data as a GHG Protocol Scope 1 and Scope 2 inventory: emission sources categorised, tCO₂e calculated per source, totals for Scope 1 and Scope 2 reported separately. Sustaineve produces a GHG Protocol Corporate Standard inventory which simultaneously satisfies BRSR Principal 6 requirements — one calculation, two compliance outputs.
BRSR filing ready
See your BRSR Scope 1 & 2 output in 30 minutes.
Demo includes full BRSR Principal 6 mapping walkthrough for your industry. Textile manufacturing, chemicals, steel & cement — tailored to your operations.