Carbon intensity per ₹ crore of revenue
Formula
Carbon intensity per ₹ crore of revenue
Carbon Intensity = (Scope 1 emissions + Scope 2 emissions) ÷ Revenue from operations (₹ crore)
Variables
| Scope 1 emissions | Direct emissions in tonnes of CO2e for the year |
| Scope 2 emissions | Emissions from purchased energy in tonnes of CO2e for the year (state whether location-based or market-based) |
| Revenue from operations | Revenue for the same year and the same boundary, in ₹ crore |
Finding the inputs
Scope 1 and Scope 2 are in BRSR Principle 6 (a BRSR Core indicator). Revenue is in the statement of profit and loss. Use the same boundary (standalone or consolidated) for both.
Reading the number
Lower is better, but only compare companies within the same sector, because intensity varies hugely between, say, cement and software. Revenue intensity also moves with prices and inflation: a price rise lowers intensity even if emissions do not change. BRSR Core uses turnover adjusted for purchasing power parity, so its figure will differ from this simple rupee version. For within-sector comparisons, physical intensity is usually better.
Illustrative example
From the research
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