BRSR Core footprints, measured at the meter and ready for assurance
BRSR Core is the set of key ESG indicators within SEBI's Business Responsibility and Sustainability Report that listed companies in India must disclose with reasonable assurance, phased in by market capitalization. It covers attributes such as greenhouse gas, water and energy footprints. Aqueduct supplies measured energy, water and emissions inputs by site, traced to the meter, so assurance providers can test them.
What BRSR Core is and who it applies to
The Securities and Exchange Board of India (SEBI) requires the largest listed companies to publish a Business Responsibility and Sustainability Report (BRSR) as part of their annual report. BRSR Core is a smaller set of key performance indicators, grouped under attributes such as greenhouse gas footprint, water footprint, energy footprint, waste and others, that must carry reasonable assurance. SEBI introduced it with a glide path that brings in more companies by market capitalization over successive years, and has also set out expectations for ESG disclosures across the value chain.
Many BRSR Core indicators are intensities, for example emissions, energy or water per rupee of turnover, so the numerator has to be right and consistent. Reasonable assurance means each figure must trace to source records. That favors meter data over estimates gathered at year end. SEBI updates the format, the glide path and the value chain requirements through circulars, so check the current circulars for your company and year.
BRSR Core attributes and the evidence Aqueduct supplies
Aqueduct supplies measured footprints. Your sustainability team prepares the BRSR and your assurance provider tests it.
| Requirement | Evidence needed | How Aqueduct supplies it |
|---|---|---|
| Energy footprint | Total energy consumed, split by renewable and non-renewable sources, and intensity | Metered grid, captive generation, diesel generator and solar energy by site, totaled for the financial year |
| Greenhouse gas footprint | Scope 1 and Scope 2 emissions and their intensity | Fuel and electricity by site multiplied by the factors you choose, with factor source and year recorded |
| Water footprint | Water withdrawal by source, consumption and intensity | Metered withdrawal from municipal, borewell, tanker and recycled sources in WaterGuard, with consumption calculated from the water balance |
| Water discharge and reuse | Discharge by destination and treatment level where relevant | STP and ETP inlet and outlet flows and recycled water volumes where meters are fitted |
| Intensity ratios | Footprints per rupee of turnover and other denominators | Footprints totaled consistently so finance can apply turnover; physical intensities such as per unit of output calculated directly |
| Traceability for assurance | Each figure linked to source data | Meter registers, raw readings, bills and estimation flags kept with every total |
| Data coverage | Clarity on which sites are measured and which are estimated | Coverage per site and per meter, with device health showing where data is missing |
How to prepare BRSR Core data for assurance
Fix the reporting boundary
Agree which entities, plants and offices are in scope, and whether value chain disclosures apply to you this year.
Meter the large footprints first
Prioritize the sites and sources that make up most of your energy and water. Borewells, tankers and diesel generators are the usual blind spots.
Run the year on live data
Let Aqueduct collect readings all year so gaps are found in the month they happen, not at the audit.
Calculate and document
Apply emission factors, total by attribute and record the method and sources for each indicator.
Walk the assurer through the trail
Share exports that link each total to sites, meters and readings so sampling goes quickly.
What stays with your team and your assurer
BRSR is a company disclosure. Aqueduct supplies the measured inputs.
The report
Your sustainability and secretarial teams prepare the BRSR and the board approves it.
Non-metered attributes
Waste, social and governance indicators come from your other systems and records.
Reasonable assurance
An independent assurance provider tests the figures. Aqueduct does not provide assurance.
Related frameworks
Often reported from the same data.
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
BRSR Core is the subset of key ESG indicators in SEBI's Business Responsibility and Sustainability Report that require reasonable assurance. It covers footprints such as energy, water and greenhouse gas emissions. Aqueduct supplies measured inputs for those footprints.
SEBI applies it to the largest listed companies by market capitalization through a phased glide path. Check the latest SEBI circulars for the current scope and timelines.
Reasonable assurance is a high level of assurance in which the provider tests figures back to source evidence. Metered data with clear records makes that testing faster.
Yes, where flow meters are fitted on those sources. Aqueduct reads them alongside municipal and recycled water so withdrawal by source adds up.
Aqueduct totals the physical footprints. Your finance team applies turnover from the accounts, and Aqueduct can hold the denominator once it is provided.
Aqueduct measures sites you operate or instrument. Value chain partners can share data from their own sites if they use Aqueduct, but supplier data otherwise comes from your supplier program.
See Aqueduct on your own facility.
Bring a site, a utility bill or a question. We will show you where the loss is.