Does the Higg Facility Environmental Module (Higg FEM) want January to December figures or April to March bills?

The Higg FEM counts a calendar year, January 1 to December 31, not the April to March Indian financial year. Keep your bills month by month, then add January to March from one financial year to April to December from the next. A factory open for part of the year can still file.

What Cascale's own papers say

• Cascale is the industry alliance that runs the Higg FEM, a yearly online self-check form that brands use to see how a factory handles energy, water and waste. It is a bit like a health check-up form for the factory.
• Its verification protocol says quantitative environmental data from the full calendar year of the Higg FEM reporting year (January 1 to December 31) shall be in scope. Its example reads: for FEM2026 the data reporting scope is from January 1, 2026 to December 31, 2026.
• The protocol counts the data year as 1 January to 31 December, so FEM2026 means calendar 2026 data. It labels each cadence by the year the verification happens, so FEM2026 is verified in calendar year 2027. As a check, confirm on Worldly, the online site where the Higg tools are filled in, which assessment year your form is for before you pull bills.
• The 2026 guide says 2026 modules measure performance from the 2026 calendar year.

Turning April to March bills into a January to December total

1. List the monthly units from every state electricity bill, diesel invoice and coal or briquette purchase.
2. Take January to March from the financial year that is ending in March.
3. Take April to December from the financial year that follows.
4. Total each source in its own unit: kilowatt hours (kWh) for electricity, litres for diesel, tonnes for coal. Do not convert to emissions first.
5. Keep the monthly sheet. The verifier checks source data for each period against your tracking records and the totals you entered.

If the factory did not run all year

The protocol says a facility that has not operated the full calendar year should explain the gaps in its notes. Its own example is a unit that moved site and has only 7 months of data at the new place. That unit can still complete the form and have it verified.

One electricity connection, January to December

• January to March, from the financial year ending in March: 293,000 kWh
• April to June: 340,000 kWh, July to September: 355,000 kWh, October to December: 300,000 kWh
• April to December: 340,000 + 355,000 + 300,000 = 995,000 kWh
• Calendar year total: 293,000 + 995,000 = 1,288,000 kWh

These monthly figures are an example, not a real mill.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records, so the same months can be totalled January to December for the Higg FEM or April to March for the Business Responsibility and Sustainability Report (BRSR). The self-serve product does not fill in the Higg FEM; you do that on Worldly. Its records are not FEM-verified.

• Financial year or calendar year footprint
• Higg FEM energy and GHG data
• Buyer carbon questionnaires: what your bills answer

Sources: Cascale, Higg FEM Verification Protocol, version 1.7 (September 2026), Cascale, Higg FEM How to Higg Guide 2026 (English)

Last reviewed 2026-11-07. From the Cascale verification protocol dated September 2026 (effective 1 January 2027) and the 2026 guide. The protocol counts the data year as 1 January to 31 December and labels each cadence by the verification year, so confirm the assessment year on Worldly. Re-check each cycle.