BRSR Core energy, water and GHG footprints from flow meters
BRSR Core is the set of ESG indicators SEBI requires India's largest listed companies to disclose and have independently assessed or assured. Aqueduct reads the site meters those numbers start from and keeps the trail an assessor checks.
Who it applies to
Listed entities in India, ranked by market capitalization. Third-party assessment or assurance of BRSR Core has widened each year: the top 150 for FY 2023-24, the top 250 for FY 2024-25, the top 500 for FY 2025-26 and the top 1,000 for FY 2026-27.
Since SEBI's March 2025 circular, "assessment" under Industry Standards Forum standards is accepted as an alternative to assurance. Value chain disclosures for the top 250 are voluntary from FY 2025-26.
The BRSR Core footprints that need measured data
Attribute numbers follow the BRSR Core format; each maps to Principle 6 of the main BRSR. Your assessor or assurance provider signs off.
| Requirement | What it asks for | Data Aqueduct supplies |
|---|---|---|
| Attribute 1, GHG footprint | Total Scope 1 and 2 in tCO2e, and intensity per rupee of revenue (PPP adjusted) and per unit of output. | Fuel and electricity consumption per site, the inputs to Scope 1 and 2. |
| Attribute 2, water footprint | Total consumption in kL, calculated from calibrated input and output flow meter logs where not directly measured. | Inlet and outlet flow meters per site in a live water balance. |
| Attribute 2, discharge | Water discharged by destination and level of treatment. | STP and ETP outlet meters, with treated volume tracked as its own line. |
| Attribute 3, energy footprint | Total energy consumed, share from renewables, and intensity per rupee and per output. | Grid, diesel generator and solar meters per site, with self-generation counted once. |
| Audit trail | Figures an assessor can trace to source records. | Interval history per meter, with gaps and calibration dates shown. |
The glide path
Listed entities whose BRSR Core must be assessed or assured for FY 2026-27, up from 500 in FY 2025-26.
Source: SEBI circular, 28 March 2025Share of purchases or sales that makes a supplier or customer part of the value chain for disclosure.
Source: SEBI circular, 28 March 2025ESG attributes in BRSR Core; energy, water and emissions are three of them.
Source: SEBI circular, 28 March 2025Related standards
Sources2 references cited on this page
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
Only where they reflect metered volumes. Tanker and borewell water often has no bill at all, so sites without inlet meters struggle to show where their consumption figure came from. Inlet meters read into Aqueduct give each site a traceable volume.
Each footprint is divided by revenue from operations adjusted for purchasing power parity, and by a physical output measure the company chooses, such as tonnes produced. Aqueduct supplies the metered numerators; your finance team supplies revenue and output.
BRSR Core is a smaller set of key ESG attributes taken from the full Business Responsibility and Sustainability Report, and it is the part that must be independently assessed or assured. Those footprint attributes all sit under Principle 6 of the main report. See BRSR.
Yes. Grid supply, diesel sets and rooftop solar each have their own meter in Aqueduct, which keeps self-generated power from being double counted and gives the renewable share from readings. Diesel fuel use also feeds Scope 1, which keeps the energy and GHG footprints consistent.
See Aqueduct on your own facility.
Bring a site, a utility bill or a question. We will show you where the loss is.