Can a listed company use estimates or its own method in BRSR Core?

Yes, if it says so. SEBI calls the BRSR Core data and approach a base methodology only. Any change, industry-specific adjustment or estimate must be disclosed. For value chain figures, the scope of reporting and any assumptions or estimates must also be clearly disclosed.

What the circulars say

• BRSR Core specifies the data and the approach for reporting and verification, but this is only a base methodology.
• Any changes, industry-specific adjustments or estimations shall be disclosed.
• For value chain reporting, the scope and any assumptions or estimates shall be clearly disclosed.
• Where vendor certificates were relied on for waste figures, that may be disclosed.

How to disclose an estimate well

1. Name the figure that is estimated and the share of the total it represents.
2. State the method: for example, spend times a published factor, or run hours times a generator's fuel rate.
3. Give the source of every factor and the period of the data.
4. Say what you will replace the estimate with next year.

What an assessor will look for

An estimate that is disclosed, reasoned and consistent from year to year can be checked. One that is silent, or that changes method without saying so, is where findings come from.

What Senseible does here

Senseible reads kWh, litres and kg from electricity bills and fuel invoices into a dated record per site, with the factor and source on every line, and prepares BRSR drafts from that data. Reports are self-declared drafts.

• Estimate when a supplier is silent
• Documents behind each environment figure
• Explaining a big change in emissions

Sources: SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 July 2023: BRSR Core, SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025

Last reviewed 2026-10-23.