How do I calculate water withdrawal, consumption and water intensity for BRSR?

Add up all water drawn in the year by source, in kilolitres: that is withdrawal. Subtract water discharged to get consumption. Divide consumption by revenue from operations for intensity per rupee, and by revenue converted at the PPP rate for the BRSR Core figure. Report a physical output intensity too if it suits your sector.

Withdrawal: what goes in each source line

Report every figure in kilolitres for the financial year. Water recycled inside the plant through your ETP or RO is not new withdrawal; count it once, when it first comes in.

• Surface water: drawn from a river, lake or canal under your own permission.
• Groundwater: borewells and open wells on your premises, from flow meter readings.
• Third party water: municipal supply, industrial estate supply and tanker water.
• Seawater or desalinated water.
• Others: any source that fits none of the above; say what it is.

Consumption and discharge

Work out consumption as withdrawal minus discharge, the same definition GRI 303 uses. Discharge is reported by destination (surface water, groundwater, seawater, third parties such as a CETP or sewer) and by level of treatment. A unit with zero liquid discharge reports little or no discharge, so its consumption is close to its withdrawal.

Water that leaves in product or evaporates in cooling towers and evaporators is consumed.

The intensity figures

1. Per rupee of turnover: total consumption in kL / revenue from operations in rupees. Many companies also show it per crore for readability.
2. BRSR Core: consumption / revenue from operations adjusted for purchasing power parity, using the latest PPP rate for India published by the IMF and disclosing the rate used, as the industry standards note for BRSR Core asks, so it can be compared across countries.
3. Physical output: kL per tonne, per piece or per unit of product, where the company chooses a relevant metric and states it.

What makes the numbers assurable

• Calibrated flow meters on each borewell and incoming line, with monthly logs.
• Municipal and estate water bills, and tanker delivery slips with volumes.
• Outlet meter readings and CETP or sewer charge invoices for discharge.
• The revenue figure used, matched to the annual report, and the PPP rate with its source and year.

Worked example: a mid-size listed manufacturer

• Withdrawal: groundwater 80,000 kL + third party 40,000 kL = 1,20,000 kL
• Discharge to CETP: 30,000 kL; consumption: 1,20,000 minus 30,000 = 90,000 kL
• Revenue from operations: ₹300 crore; intensity: 90,000 / 300 = 300 kL per crore, or 0.00003 kL per rupee
• PPP rate (illustrative): 20.5 rupees per international dollar; revenue = ₹3,00,00,00,000 / 20.5 = about 146.3 million PPP dollars
• BRSR Core intensity: 90,000 / 146.3 = about 615 kL per million PPP dollars

The PPP rate is illustrative. Use the rate for the reporting year from the source your assurance provider accepts.

What Senseible does here

Senseible reads invoices, electricity bills, fuel slips and freight records and totals the energy and emissions side of BRSR Principle 6. Meter feeds are set up with the Senseible team for each customer; ask the team about bringing in your water meter logs.

• BRSR reporting requirements in India
• BRSR emission intensity per rupee and PPP
• BRSR Core's nine attributes
• CDP water security for textile exporters

Sources: SEBI circular on BRSR Core, 12 July 2023 (water attributes), SEBI circular on Business Responsibility and Sustainability Reporting, 10 May 2021, Principle 6 (sebi.gov.in), ISO 14046:2014, Water footprint (iso.org)

Last reviewed 2026-10-16. SEBI has amended the BRSR format and BRSR Core more than once; check the current format before filing.