How do we answer the BRSR question on R&D and capex for sustainable technologies?
Principle 2, Essential Indicator 1 asks what percentage of your R&D spend and of your capex went into specific technologies that improve the environmental and social impacts of your products and processes, for this year and last, with a short note on the improvements. Divide qualifying spend by total spend for each.
What the table asks
- Two rows: R&D and capex.
- Current and previous financial year percentages.
- Details of improvements in environmental and social impacts.
What usually qualifies
- Waste heat recovery, efficient furnaces, motors and drives.
- Rooftop solar and other captive renewable power.
- Pollution control and water recycling.
- Product redesign that cuts material or energy in use.
Keep the proof
Tag each purchase order and capital invoice to the project, and keep the project's expected energy or emissions saving. An assessor will ask why a line counts.
Worked example
- Total R&D: Rs 2.0 crore; on a low-temperature dyeing process: Rs 0.5 crore. Share: 0.5 / 2.0 = 25%.
- Total capex: Rs 12 crore; on heat recovery and rooftop solar: Rs 3 crore. Share: 3 / 12 = 25%.
- Detail: heat recovery cut furnace oil use; solar replaced part of grid power.
What Senseible does here
Senseible reads energy bills before and after a project, which supports the improvement detail with measured change. Reports are self-declared drafts.
Sources: SEBI, Updated BRSR format (Annexure II to the 12 July 2023 circular)
Last reviewed 2026-11-02.