BRSR Compliance

BRSR Carbon Reporting for Indian Listed Companies

Automate Business Responsibility & Sustainability Report (BRSR) Principle 6 carbon disclosures. Calculate Scope 1, 2, and 3 emissions following GHG Protocol. Generate SEBI-ready reports with Essential and Leadership indicators.

What is BRSR and Who Must File?

Business Responsibility & Sustainability Report (BRSR) is a mandatory ESG disclosure framework enforced by Securities and Exchange Board of India (SEBI) for the top 1000 listed companies by market capitalization.

BRSR replaced the Business Responsibility Report (BRR) in FY 2022-23 and requires detailed disclosures across 9 principles, with Principle 6 focusing on Environment, including greenhouse gas emissions.

Mandatory for:

  • Top 1000 listed entities by market cap on NSE/BSE
  • Annual filing with Board Report (Part of Annual Report)
  • Reasonable assurance on 9 Essential Indicators (from FY 2023-24)

BRSR Principle 6: Environment

Essential Indicators

  • • Total energy consumption
  • • Total Scope 1 & 2 emissions (tCO2e)
  • • Scope 3 emissions disclosure
  • • Water consumption & discharge
  • • Waste management data

Leadership Indicators

  • • GHG intensity per revenue/production
  • • Renewable energy transition targets
  • • Carbon neutrality commitments
  • • Third-party assurance status

* Essential Indicators require reasonable assurance from FY 2023-24 onwards

How ZeroCarbon Automates BRSR Carbon Reporting

From data collection to final disclosure templates, we handle the entire carbon accounting workflow for Principle 6 compliance.

1

Data Collection

Connect your ERP, electricity bills, fuel logs, and supplier data. Automated data ingestion via API or manual upload.

2

GHG Calculation

Automated Scope 1, 2, 3 emissions calculation using GHG Protocol methodologies and India-specific emission factors (CEA grid data).

3

BRSR Mapping

Emissions data automatically mapped to BRSR Essential and Leadership indicators. Pre-filled disclosure tables ready for review.

4

Export Reports

Download SEBI-format disclosure tables in Excel, PDF, or Word. Ready for assurance audits and Board approval.

Complete BRSR Principle 6 Coverage

ZeroCarbon addresses all Essential and Leadership indicators related to greenhouse gas emissions in BRSR Principle 6.

Essential Indicators

Total Scope 1 Emissions

Direct emissions from fuel combustion, company vehicles, and process emissions. Calculated in metric tons CO2e.

Total Scope 2 Emissions

Indirect emissions from purchased electricity, steam, heating, and cooling. Uses India grid emission factors (CEA data).

Scope 3 Disclosure

Value chain emissions including purchased goods, business travel, employee commuting, and downstream transportation.

Year-on-Year Comparison

Historical emissions data with trend analysis for current and previous 2 financial years.

Leadership Indicators

GHG Intensity Metrics

Emissions per unit revenue (tCO2e/₹Cr) and per unit production. Shows carbon efficiency trends.

Reduction Targets

Document your science-based targets, net zero commitments, and progress against baseline year.

Carbon Offsetting

Report carbon credits purchased and retired with registry serial numbers and verification standards.

Third-Party Assurance

Export audit-ready reports with calculation methodologies, data sources, and assumptions documented.

Built on Global Standards

ZeroCarbon's calculation methodology aligns with international best practices required for BRSR assurance.

GHG Protocol

Corporate Accounting & Reporting Standard. The global gold standard for carbon accounting recognized by SEBI.

SEBI Format

Disclosure tables formatted exactly as per SEBI BRSR guidelines with all required columns and data points.

India Emission Factors

Uses Central Electricity Authority (CEA) grid factors and India-specific emission factors for fuel combustion.

Assurance-Ready Documentation

From FY 2023-24, top 150 listed entities must obtain reasonable assurance on BRSR Essential Indicators. This expands to top 1000 entities in phases.

Calculation Transparency

Every emission value linked to source data, emission factor used, and calculation formula.

Audit Trail

Complete version history of data inputs, assumptions, and methodologies for auditor review.

Evidence Archive

Store supporting documents (bills, invoices, supplier data) linked to emission calculations.

Who Conducts Assurance?

SEBI requires reasonable assurance from independent third-party assurance providers. ZeroCarbon doesn't conduct assurance, but provides audit-ready reports that make the process seamless.

Big 4 Accounting Firms

Most companies engage Deloitte, PwC, EY, or KPMG for BRSR assurance.

Specialized ESG Assurance Firms

Firms like DNV, Bureau Veritas, and TUV also provide ESG assurance services.

ZeroCarbon's Role

We provide calculation engine, documentation, and audit trail. Your assurance firm reviews our outputs.

Automate Your BRSR Carbon Reporting

Stop struggling with spreadsheets and manual calculations. Get SEBI-format BRSR reports in minutes, not months.

Trusted by listed Indian companies for BRSR Principle 6 compliance.