# How is Scope 3 intensity per rupee of turnover reported in BRSR?

Canonical: https://senseible.earth/answers/brsr-scope-3-intensity-per-rupee-turnover

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](https://senseible.earth/scope-3-supplier-evidence)
- [Does BRSR require Scope 3?](https://senseible.earth/answers/does-brsr-require-scope-3)
- [Intensity adjusted for PPP](https://senseible.earth/answers/brsr-emission-intensity-per-rupee-ppp)
- [Which gases BRSR includes](https://senseible.earth/answers/brsr-which-greenhouse-gases-to-include)

Sources: [SEBI, BRSR format updated July 2023 (Annexure II to the BRSR Core circular)](https://www.sebi.gov.in/sebi_data/commondocs/jul-2023/Annexure_II-Updated-BRSR_p.PDF), [SEBI, master circular of 11 July 2023, Annexures 16 and 17 (earlier BRSR format and guidance note)](https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689087475880.pdf), [GHG Protocol, Corporate Value Chain (Scope 3) Standard, chapter 7 (collecting data) and section 11.1 (required information)](https://ghgprotocol.org/corporate-value-chain-scope-3-standard)

Last reviewed 2026-10-31. Re-check the BRSR format and guidance note after any SEBI circular amending Annexure 16 or 17.