Introduction
Sustainability reporting in India has crossed a critical threshold in 2026. SEBI’s Business Responsibility and Sustainability Reporting (BRSR) Core framework now mandates India’s top 150 listed companies to independently assure their ESG disclosures — and that scope is expanding. For every MNC, large enterprise, IT company, and listed corporate operating in India, e-waste data is no longer an optional footnote — it is a required, auditable disclosure.
Yet most sustainability teams, CFOs, and compliance officers face the same challenge: they do not know exactly what e-waste information to disclose, how to calculate it, or what documentation proves compliance. This guide answers all three questions — with specific reference to BRSR Principle 6, the E-Waste Management Rules 2022, and the EPR certificate framework.
| Top 150 Listed Companies Now required by SEBI BRSR Core to independently assure ESG disclosures — including e-waste metrics |
What Is BRSR and Why Does It Cover E-Waste?
The Business Responsibility and Sustainability Reporting (BRSR) framework requires companies to disclose performance against nine principles of the National Guidelines on Responsible Business Conduct (NGRBC). E-waste management falls under Principle 6: Businesses should respect and make efforts to protect and restore the environment. Under Principle 6, companies must disclose all forms of waste generated including e-waste, disposal methods used, and evidence of compliance with E-Waste Management Rules 2022.
E-Waste Metrics Required in BRSR
| BRSR Disclosure Requirement | What to Report | Supporting Document |
| E-waste generated (metric tonnes) | Total weight from all company operations | Weight records from CPCB-authorised recycler |
| E-waste recycled / recovered | Quantity channelled to authorised recyclers | Recycling certificates from recycler |
| E-waste disposed (non-recycling) | Must be zero for a compliant organisation | Disposal records |
| EPR compliance status | Met EPR obligations under E-Waste Rules 2022 | EPR registration + EPR certificates |
| Compliance with waste laws | Declaration of compliance with E-Waste Rules | EPR filing acknowledgement, CPCB portal |
| Waste intensity (optional) | E-waste per ₹ crore of revenue | Calculated from asset data + financials |
Step-by-Step: How to Complete BRSR E-Waste Disclosures
Step 1: Calculate Annual E-Waste Generation
Aggregate weight of all end-of-life EEE — IT equipment, telecom devices, office electronics, data centre hardware, batteries. Your certified e-waste recycler provides weight certificates by equipment category — the primary source of your BRSR tonnage figures.
Step 2: Obtain EPR Certificates
EPR Certificates are generated by CPCB-registered recyclers on the CPCB EPR portal for every kilogram processed — uniquely numbered, auditable, and issued in your organisation’s name. They satisfy both legal EPR obligations and BRSR assurance requirements.
Step 3: Complete BRSR E-Waste Fields
- Waste generated: Total e-waste in MT by category
- Waste recycled: Equal to weight certificates from CPCB-authorised recycler
- Waste disposed: Must be zero
- EPR compliance: EPR registration number + certificates received
- Regulatory compliance: Cite E-Waste Rules 2022 adherence and CPCB filing date
Common BFSI / Corporate BRSR Mistakes
| Common Mistake | How to Avoid It |
| Reporting e-waste as zero | Partner with a certified recycler who weighs and documents all collected e-waste. Zero is not valid for any operating business. |
| Using estimates without documentation | All tonnage must come from weight certificates from your CPCB-authorised recycler. |
| Not linking EPR certificates to BRSR | Include EPR registration number and certificate quantities in the BRSR e-waste section. |
| Sending e-waste to informal recyclers | Informal recycling generates no valid certificates and creates BRSR assurance failures. Only use CPCB-authorised recyclers. |
| Overlooking branch-level e-waste | BFSI companies must aggregate e-waste from all offices and branches — not just head office. |
How Virogreen India Supports BRSR E-Waste Compliance
- Weight certificates by equipment category — source data for BRSR tonnage figures
- EPR Certificates from CPCB portal in your organisation’s name
- Certificate of Data Destruction for all data-bearing devices
Which BRSR principle covers e-waste management?
BRSR Principle 6: Businesses should protect and restore the environment. Under Principle 6, companies must report all waste generated including e-waste, disposal methods, and regulatory compliance status under the E-Waste Management Rules 2022.
Can a company report zero e-waste in BRSR?
Only if genuinely no electronic equipment was disposed of — virtually impossible for any operating business. Reporting zero without documentation is a material misstatement that ESG assurance auditors are trained to identify.
Is EPR compliance the same as BRSR e-waste compliance?
Related but different. EPR compliance is a legal obligation under E-Waste Rules 2022. BRSR e-waste disclosure is a reporting obligation under SEBI’s framework. EPR certificates are the primary document satisfying both.
How do we get started quickly?
1: E-waste audit. Step 2: Partner with a CPCB-registered recycler like Virogreen India. Step 3: Maintain an e-waste register throughout the year. Step 4: Use recycler documentation to complete BRSR Principle 6 disclosures.
Need BRSR-ready e-waste documentation? Contact Virogreen India — providing EPR certificates, weight documentation, and compliance reports for SEBI BRSR disclosures across India.
