What does BRSR ask about our targets and whether we met them?
Question 5 asks for the commitments, goals and targets you have set, with defined timelines, if any. Question 6 asks how you performed against them, with reasons where you did not meet them. Both sit in Section B and are answered per principle.
The wording that matters
- Q5: specific commitments, goals and targets set by the entity with defined timelines, if any.
- Q6: performance against those commitments, goals and targets, along with reasons in case they are not met.
"If any" is a real option
A company with no target for a principle can say so. A made-up target is worse than an honest blank, because Q6 will ask for performance against it next year.
Write a target Q6 can check
- One metric with a unit, such as kWh per tonne.
- A base value and the year it was measured.
- A deadline, such as a financial year.
When you missed
Give the number you reached and the reason in plain words: a furnace outage, a product mix change, a late machine. Reasons that can be checked carry more weight than apologies.
Example for Principle 6 (made-up numbers)
- Q5 target: cut grid electricity from 620 to 590 kWh per tonne by FY 2027-28.
- Q6 this year: 605 kWh per tonne.
- Progress: (620 minus 605) / (620 minus 590) = 15 / 30 = 50% of the way.
- Reason line: a new induction furnace is in trial and runs at part load.
Example only. Use your own base year and metric.
What Senseible does here
Senseible keeps dated energy and emission records per site, so progress against a target is read from the same bills every month, not rebuilt at year end.
Sources: SEBI, BRSR format (Annexure II, updated July 2023)
Last reviewed 2026-11-03.