How is Scope 3 intensity per rupee of turnover reported in BRSR?
Divide total Scope 3 emissions, in tonnes of CO2e, by total turnover in rupees for the same year. It sits in Principle 6 leadership indicator 2, which also asks for a gas break-up if available, an optional intensity metric you choose, both years, and whether an external agency assessed the figure.
The table, line by line
- Total Scope 3 emissions, metric tonnes of CO2e, with a break-up into CO2, CH4, N2O, HFCs, PFCs, SF6 and NF3 if available.
- Total Scope 3 emissions per rupee of turnover.
- Total Scope 3 emission intensity, optional, on a metric the entity picks.
- Current and previous financial year.
- A note: was it independently assessed, evaluated or assured by an external agency, and if so, which one.
What SEBI says about the arithmetic
SEBI's guidance note defines it as total Scope 3 emissions divided by total turnover in rupees. For other metrics it suggests units of product, production volume, floor area or full-time employees. It asks you to exclude GHG trades, apply GWP values and factors consistently, and disclose their sources.
Unlike the Scope 1 and 2 table, the Scope 3 table has no PPP-adjusted line. It is a leadership indicator, so it is voluntary.
Write the unit out
Per rupee gives a tiny number, and a misplaced zero is the most common error. Give the figure per rupee as asked, and write the same value per crore of turnover beside it so a reader can check it.
What the table does not ask
There is no line for categories. Name the Scope 3 categories you included and excluded in a note; the GHG Protocol Scope 3 Standard requires that list, with reasons for each exclusion.
Worked example: Rs 1,200 crore turnover
- Scope 3: purchased goods 21,000 t + upstream freight 3,000 t + travel and commuting 1,000 t = 25,000 t CO2e
- Turnover: Rs 1,200 crore = Rs 12,00,00,00,000
- Per rupee: 25,000 / 12,00,00,00,000 = 0.00000208 t CO2e, which is 2.08 g CO2e per rupee
- Per crore: 25,000 / 1,200 = 20.83 t CO2e
- Optional metric: 25,000 t / 50,000 t of product = 0.5 t CO2e per tonne
Example figures.
What Senseible does here
Senseible keeps purchase, freight and other Scope 3 lines in a separate supplier evidence trail with the document behind each. Its BRSR output is a self-declared draft, so the external agency note stays No unless an independent body checked the figure.
- Scope 3 supplier evidence
- Does BRSR require Scope 3?
- Intensity adjusted for PPP
- Which gases BRSR includes
Sources: SEBI, BRSR format updated July 2023 (Annexure II to the BRSR Core circular), SEBI, master circular of 11 July 2023, Annexures 16 and 17 (earlier BRSR format and guidance note), GHG Protocol, Corporate Value Chain (Scope 3) Standard, chapter 7 (collecting data) and section 11.1 (required information)
Last reviewed 2026-10-31. Re-check the BRSR format and guidance note after any SEBI circular amending Annexure 16 or 17.