# Do we need last year's figures in our first BRSR value chain disclosure?

Canonical: https://senseible.earth/answers/brsr-value-chain-first-year-prior-year-data

No. In the first year of value chain reporting, previous year figures are voluntary. For FY 2025-26 value chain disclosures, FY 2024-25 data is optional. But you must state what share of your purchases and sales the reported partners cover.

## The two rules from March 2025

- For the first year of value chain reporting, previous year numbers are voluntary. SEBI's own example: for FY 2025-26 disclosures, FY 2024-25 data is voluntary.
- If you provide value chain disclosures, you must disclose the percentage of total purchases and sales covered by the partners included.

## Who is in scope

Value chain partners are upstream and downstream partners that individually make up 2% or more of purchases or sales by value. You may stop once covered partners reach 75% of purchases and sales. Reporting is voluntary for the top 250 listed companies from FY 2025-26.

## A sensible first year

1. List partners at 2% or more of purchases and of sales.
2. Ask each for Scope 1 and 2, energy, water and waste attributable to your business with them.
3. Report what you receive, with coverage percentages, and mark estimates.
4. Ask for prior year data only where it is easy, since it is optional.

## What Senseible does here

Senseible turns a supplier's electricity bills and fuel invoices into Scope 1 and 2 figures for the financial year, with each bill linked to its line, so a customer's questionnaire can be answered from records. Figures are self-declared.

- [What a supplier is asked for](https://senseible.earth/answers/brsr-value-chain-data-request-msme-supplier)
- [Downstream partners in BRSR](https://senseible.earth/answers/brsr-value-chain-downstream-partners)
- [2023 rules vs 2025 rules](https://senseible.earth/answers/brsr-core-rules-2023-vs-2025-changes)

Sources: [SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025](https://www.sebi.gov.in/legal/circulars/mar-2025/measures-to-facilitate-ease-of-doing-business-with-respect-to-framework-for-assurance-or-assessment-esg-disclosures-for-value-chain-and-introduction-of-voluntary-disclosure-on-green-credits_93102.html)

Last reviewed 2026-10-23.