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MetricGreenhouse gas footprint

Scope 1 and Scope 2 greenhouse gas emissions intensity per PPP-adjusted revenue

Measurement answer

What this metric measures

Reports scope 1 and scope 2 greenhouse gas emissions intensity per ppp-adjusted revenue as a governed SEBI BRSR Core result. The India applicability tier, standalone or value-chain population, denominator, method edition and reporting period remain explicit dimensions.

Specification

Metric specification

Result format
Single value
Unit
tCO2e per PPP-adjusted revenue unit - SEBI BRSR Core presentation
Reporting basis
The listed entity reporting period covered by its BRSR, with the financial year and any first-year comparative relief stated.
Aggregation
Aggregate only observations with the same entity or value-chain population, organizational boundary, period, unit, denominator, classification and BRSR Core method edition. Recompute ratios from compatible numerators and denominators instead of averaging reported percentages.
Pillar
Environmental
Topic
Greenhouse gas footprint
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

The SEBI-listed reporting entity boundary. A voluntarily reported value-chain observation retains upstream or downstream direction, partner population, attribution to the listed entity business, purchase or sales coverage, and aggregation basis; it is not merged into own operations.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    SEBI BRSR Core

    Source evidence
    Publisher
    Securities and Exchange Board of India
    Edition
    BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annexure 17A, printed page 214 of the 2026 Master Circular
    Open official framework source
  • Adopting Disclosure

    SEBI BRSR Core

    1c-ghg-intensity-ppp-revenue
    Publisher
    Securities and Exchange Board of India
    Edition
    BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
    Requirement
    Conditional
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Annexure 17A, printed page 214 of the 2026 Master Circular
    Open official framework source

Value structure

Dimensions and units

Unit
tCO2e per PPP-adjusted revenue unit - SEBI BRSR Core presentation
Reporting basis
The listed entity reporting period covered by its BRSR, with the financial year and any first-year comparative relief stated.

Unit meaning: Use tCO2e per PPP-adjusted revenue unit on the source-defined BRSR Core basis, retaining scale, currency, denominator and classification where applicable.

Published dimensions

  • BRSR Core attribute 1: Greenhouse gas footprint
  • Source parameter: GHG emission intensity (Scope 1 + 2)
  • Reporting entity and financial year
  • Own operations or voluntarily reported attributable value-chain population
  • India market-capitalization applicability tier and assessment-or-assurance status
  • Unit, scale, denominator, classification and estimation basis
  • Current BRSR Core and ISF method edition

Calculation method

Formula information

Status
Specified
Formula type
Intensity

Formula

intensity = numerator / denominator

Combine Scope 1 and Scope 2 emissions for the same boundary and period, then divide by revenue from operations on the disclosed USD/INR PPP basis.

Variables

SymbolVariableDefinitionUnit
numeratorScope 1 plus Scope 2 emissionsThe reporting-period numerator: scope 1 plus scope 2 emissions.tCO2e
denominatorRevenue from operations adjusted for purchasing power parityThe matching reporting-period denominator: revenue from operations adjusted for purchasing power parity.PPP-adjusted reporting currency

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 1 September 2026

    Master Circular for compliance with the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015

    Publisher
    Securities and Exchange Board of India
    Edition
    BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
    Locator
    Annexure 17A, printed page 214 of the 2026 Master Circular

    Supports: Annexure 17A establishes “Scope 1 and Scope 2 greenhouse gas emissions intensity per PPP-adjusted revenue” as a BRSR Core reportable result under attribute 1.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments

  • State the BRSR Core edition, attribute, source parameter and reporting financial year.
  • State whether the observation covers own operations or a voluntarily reported attributable value-chain population.
  • State the unit, scale, denominator, classifications, source data, estimates and industry-specific adjustments.
  • State the applicable market-capitalization tier and whether assessment or assurance was obtained.

Record-specific limitations

  • The market-capitalization glide path determines regulatory applicability; it does not change the measured result.
  • Value-chain disclosure and associated assessment or assurance are voluntary under the current timetable and must remain separately labelled.
  • Annexure 17A is a base methodology and current ISF industry standards may require documented implementation adjustments.
  • Comparability depends on consistent boundary, source classifications, denominator, estimates and method edition.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.