The BRSR Core includes a cross-reference to the disclosures found in the BRSR.

Information on attributes, parameters, measurement, data & assurance approach, and cross-reference to the BRSR report,

National Carbon Management Association

3/2/20242 min read

1. Green-house gas (GHG) footprint (Greenhouse gas emissions may be measured in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard)

  • Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)

    Principle 6, Question 7 of Essential Indicators

  • Total Scope 2 emissions (Break-up of the GHG (CO2e) into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)

    Principle 6, Question 7 of Essential Indicators

  • GHG Emission Intensity (Scope 1 +2)

    Principle 6, Question 7 of Essential Indicators

2. Water footprint

  • Total water consumption

    Principle 6, Question 3 of Essential Indicators

  • Water consumption intensity

    Principle 6, Question 3 of Essential Indicators

  • Water Discharge by destination and levels of Treatment

    Principle 6, Question 4 of Essential Indicators

3. Energy footprint

  • Total energy consumed and energy consumed from renewable sources

    Principle 6, Question 1 of Essential Indicators

  • Energy intensity

    Principle 6, Question 1 of Essential Indicators

4. Embracing circularity / Waste management

  • Specified types of waste – plastic, e-waste, bio-medical, construction and demolition, battery, radioactive, other hazardous waste generated

    Principle 6, Question 9 of Essential Indicators

  • Total waste generated

    Principle 6, Question 9 of Essential Indicators

  • Waste intensity

    Principle 6, Question 9 of Essential Indicators

  • Each category of waste generated, total waste recovered through recycling, re-using or other recovery operations

    Principle 6, Question 9 of Essential Indicators

  • For each category of waste generated, total waste disposed by nature of disposal method

    Principle 6, Question 9 of Essential Indicators

5. Enhancing Employee Wellbeing and Safety

  • Spending on measures towards wellbeing of employees and workers – cost incurred as a % of total revenue of the company

    Principle 3, Question 1(c) of Essential Indicators

  • Details of safety related incidents for employees and workers (including contract-workforce e.g. workers in the company’s construction sites)

    Principle 3, Question 11 of Essential Indicators

6. Enabling Gender Diversity in Business

  • Complaints on POSH (sexual harassment)

    Principle 5, Question 7 of Essential Indicators

  • Gross wages paid to females

    Principle 5, Question 3(b) of Essential Indicators

7. Enabling Inclusive Development

  • Input material sourced from following sources as % of total purchases – Directly sourced from MSMEs/ small producers and from within India

    Principle 8, Question 4 of Essential Indicators

  • Job creation in smaller towns – Wages paid to persons employed in smaller towns (permanent or non-permanent /on contract) as % of total wage cost

    Principle 8, Question 5 of Essential Indicators

8. Fairness in Engaging with Customers and Suppliers

  • Instances involving loss / breach of data of customers as a percentage of total data breaches or cyber security events

    Principle 9, Question 7 of Essential Indicators

  • Number of days of accounts payable

    Principle 1, Question 8 of Essential Indicators

9.Open-ness of business

  • Concentration of purchases & sales done with trading houses, dealers, and related parties Loans and advances & investments with related parties

    Principle 1, Question 9 of Essential Indicators