# How do I calculate BRSR emission intensity per rupee of turnover adjusted for PPP?

Canonical: https://senseible.earth/answers/brsr-emission-intensity-per-rupee-ppp

Divide total Scope 1 plus Scope 2 emissions in tonnes of CO2e by revenue from operations converted to international dollars at the PPP conversion rate for India. Turnover of Rs 500 crore and 10,000 tonnes at about 20.5 rupees per PPP dollar gives roughly 41 tonnes per million PPP dollars.

## The two intensity figures BRSR Core asks for

- Per rupee of turnover: (Scope 1 + Scope 2, in t CO2e) / revenue from operations in rupees.
- Per rupee of turnover adjusted for PPP: (Scope 1 + Scope 2, in t CO2e) / (revenue from operations in rupees / PPP conversion rate). The result is in tonnes per international dollar, usually shown per million.
- Optionally, an intensity per physical unit of output (per tonne of product, for example), which the company chooses and explains.

## Which PPP rate to use

The PPP conversion rate is the number of rupees that buy what one US dollar buys in the United States. For India it is about 20 to 21 rupees per international dollar in recent IMF World Economic Outlook data, far below the market exchange rate.

Use the rate the Industry Standards on Reporting of BRSR Core point to, for the year that matches your financial year, and write the source, edition and year next to the figure. Use the same source every year so the trend means something.

## Common mistakes

- Using the market exchange rate (about 83 to 88 rupees per dollar) instead of the PPP rate. That makes the intensity about four times higher.
- Using total income, which includes other income, instead of revenue from operations.
- Adding Scope 3 to the numerator. BRSR Core intensity is Scope 1 plus Scope 2 only.
- Mixing a standalone emissions total with consolidated revenue, or the reverse. Keep both on the same reporting boundary.

## Why PPP is used at all

Intensity per rupee makes Indian companies look carbon heavy next to peers reporting in dollars or euros, because a rupee buys more at home than the market rate suggests. The PPP version lets investors compare Indian intensity with international figures on a fairer basis.

## Worked example: Rs 500 crore turnover

- Scope 1 + Scope 2: 10,000 t CO2e
- Revenue from operations: Rs 500 crore = Rs 5,00,00,00,000
- Per rupee: 10,000 / 5,00,00,00,000 = 0.000002 t CO2e per rupee (20 t per crore)
- PPP rate (illustrative): 20.5 rupees per international dollar
- Revenue in PPP dollars: 5,00,00,00,000 / 20.5 = 243.9 million
- Per PPP dollar: 10,000 / 243.9 million = about 41 t CO2e per million PPP dollars

The 20.5 rate is a labelled estimate in the range of recent IMF data. Replace it with the exact rate for your financial year from the source the Industry Standards name.

## What Senseible does here

Senseible totals Scope 1 and Scope 2 from your fuel and electricity records, each line linked to its source document. You enter turnover and the PPP rate yourself; Senseible does not fetch PPP rates or audited revenue.

- [BRSR Core: the nine attributes](https://senseible.earth/answers/brsr-core-nine-attributes-explained)
- [Which carbon intensity metric to use](https://senseible.earth/answers/which-carbon-intensity-metric-to-use)
- [BRSR reporting requirements in India](https://senseible.earth/climate-intelligence/brsr-reporting-requirements-india)

Sources: [SEBI circular on BRSR Core, 12 July 2023 (Principle 6 intensity indicators)](https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689087475880.pdf), [Industry Standards on Reporting of BRSR Core, December 2024 (sebi.gov.in)](https://www.sebi.gov.in)

Last reviewed 2026-10-15. Confirm which PPP source and year the current Industry Standards on Reporting of BRSR Core require; the rate used in the example is an estimate.