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Research publication · Planetary Plus Research & Intelligence
Energy, Emissions and Water: Insights from 60 Textile BRSRs
Our review of Principle 6 environmental disclosures across 60 listed Indian textile, apparel, footwear and fashion-retail companies.
The full research note: findings, charts, peer comparisons, self-check tools and methodology.
We reviewed the Principle 6 environmental disclosures in the latest Business Responsibility and Sustainability Reports (BRSRs) of 60 listed Indian textile, apparel, footwear and fashion-retail companies, mostly for FY2024-25. Reporting is maturing, and several companies now disclose renewable-energy targets and Scope 3 estimates. Our review also identified potential inconsistencies in units, reporting boundaries and year-on-year explanations that merit further checking.
Research note by Ritika Goenka, Founder & Principal Consultant, Planetary Plus
All figures describe the 60 companies in our sample. They are not estimates for the Indian textile industry as a whole.
Four findings
46/60
report both Scope 1 and Scope 2 figures. 9 disclose any Scope 3 information; 5 give a full Scope 3 total.
87%
of reported Scope 1 + 2 in fabric processing and denim is Scope 1 (on-site fuel), against 29% in spinning.
6.8%
median renewable share of total energy among 33 manufacturers with comparable data. The top quarter is above 30%.
34/60
reports show at least one potential inconsistency in units, boundary or year-on-year explanation that merits checking.
Energy and emissions
The emissions mix differs sharply by subsector
Share of reported Scope 1 and Scope 2 within each subsector, FY2024-25. Only companies with usable figures for both scopes are included; the peer count is shown beside each bar.
Scope 1 · fuel burnt on site (boilers, captive power, DG sets)Scope 2 · purchased electricity
Where Scope 1 dominates, as in wet processing, the main questions concern boiler fuel, steam efficiency and captive power. Where Scope 2 dominates, as in spinning and retail, they concern how electricity is sourced.
Renewable share also varies widely within each subsector. Business model alone does not explain the gap; procurement and site decisions appear to matter as much.
Water and disclosure
Water is concentrated in wet processing; Scope 3 is the widest gap
Share of reported water withdrawal
FY2024-25, by subsector, 49 companies reporting
Disclosure coverage
Number of the 60 reports that include each item
Energy consumption
56/60
Water withdrawal
49/60
Scope 1 and Scope 2
46/60
Any renewable energy reported
44/60
Climate or net-zero target stated
12/60
External assurance referenced
12/60
Any Scope 3 information
9/60
Full Scope 3 total
5/60
Home textiles and spinning account for about 70% of the water withdrawal reported in our sample. 11 of the 60 reports do not give a usable water withdrawal figure.
Where reports most often need a second look
12Scope 1 or 2 left blank or marked "not applicable"
Often where the energy table is already filled in.
10Mixed, missing or unusual units
kWh, litres or air-quality units where GJ or tCO₂e are expected.
9Large year-on-year changes without a note
Changes that may reflect boundary shifts, new capacity or data corrections.
8Figures that do not reconcile
For example Scope 2 against electricity use, or consumption against withdrawal.
5Boundary unclear or tables cross-referenced
Stores, leased sites or whole tables placed outside the BRSR.
Counts overlap; one report can show more than one issue. These are observations on reported information and may reflect typing or formatting errors rather than measurement problems.
Self-check
What should your team check?
Eight questions drawn from the issues above. Your answers stay in your browser and generate a list of items to review. This is a reporting-readiness prompt only. It is not a compliance assessment, an assurance-readiness opinion or a performance rating.
1. Energy and emissions are reported in one consistent unit (GJ and tCO₂e) across all tables.
2. The reporting boundary is stated, including leased, franchised and contract sites.
3. Your renewable share states its numerator and denominator, and whether biomass is included.
4. Scope 1 and Scope 2 calculations are documented, including emission factors and their sources.
5. Material year-on-year changes (say above 20%) carry a short explanation.
6. Water withdrawal, consumption and discharge reconcile, using BRSR definitions.
7. Scope 3 categories assessed are listed, and exclusions are explained.
8. Each indicator has a named data owner and supporting evidence on file.
Where do you stand? Two broad peer bands
Both measures are ratios, so they can be compared across companies of different size without revenue or production data. Bands show the middle 50% of comparable FY2024-25 reports and appear only where at least five exist. Figures you enter stay in your browser.
1 · Renewable share of total energy
Compare your renewable share of total energy with the spread reported by peers in the same subsector for FY2024-25. Enter both figures in the same unit and for the same boundary. Bands are shown only where at least five comparable reports exist. Some reports count biomass fuel as renewable; check how your own figure is defined.
Middle 50% of 10 comparable reports: 7.4% to 30.6%. Enter your figures to place your company on the band.
Enter total energy consumed and of which renewable to see where you sit.
2 · Emissions per unit of energy
Scope 1 + Scope 2 emissions divided by total energy consumed, in tonnes CO₂e per terajoule (TJ). It shows how carbon-heavy your energy mix is: grid electricity and coal push it up; renewables and biomass bring it down. It is not an efficiency measure, because it says nothing about energy used per unit of output.
tCO₂e per TJ. Middle 50% of 6 comparable reports: 123 to 154. Enter your figures to place your company on the band.
Enter total energy consumed (gj) and scope 1 (tco₂e) and scope 2 (tco₂e) to see where you sit.
Subsectors
One hotspot and one question for each subsector
Fibre & raw material
Main hotspot
Process heat and captive power for polymerisation or pulp, plus purchased feedstock in Scope 3.
Question for management
Do we know the carbon footprint of a kilogram of our fibre, and could we share it with a buyer?
Yarn & spinning
Main hotspot
Purchased electricity, which drives most reported emissions in this subsector.
Question for management
What share of our electricity could move to open-access or captive renewable supply, and at what cost?
Fabric, processing & denim
Main hotspot
Coal or other fuels for boilers and captive power.
Question for management
How much steam do we use per metre of fabric, and how does it compare across our own units?
Technical textiles
Main hotspot
Process heat for coating, extrusion and finishing.
Question for management
Are energy and water reported per unit of product for our main export lines?
Home textiles
Main hotspot
Large combined energy and water footprint from integrated wet processing.
Question for management
Does our water balance reconcile at each site, and is it reported on BRSR definitions?
Garments & innerwear
Main hotspot
Most emissions sit upstream in fabric and yarn, outside Scope 1 and 2.
Question for management
Which of our fabric suppliers can give us primary energy data for the products we buy?
Footwear & leather
Main hotspot
Electricity in factories and warehouses, plus materials such as leather, rubber and EVA.
Question for management
Have we screened our Scope 3 material categories, and documented what we excluded?
Apparel brands & retail
Main hotspot
Store and warehouse electricity.
Question for management
Does our boundary include leased and franchised stores, and is it stated in the report?
Reading the numbers
Three interpretation traps
Myth
A blank or "not applicable" line means no impact.
Fact
Missing disclosure means missing information. A spinning mill that buys grid electricity has Scope 2 emissions whether or not the table is filled.
Myth
Lower absolute emissions mean the company became more efficient.
Fact
Absolute totals also move with output, product mix, boundary changes and plant closures. Efficiency needs an intensity measure with a stable denominator.
Myth
"Renewable share" is one standard number.
Fact
Renewable electricity share and renewable share of total energy are different measures. Biomass in boilers can raise the second without any change in power sourcing.
Practice examples
Disclosure practices worth noting
Selected because the practice is clearly disclosed in the company's FY2024-25 BRSR. These describe reporting practice, not a judgement on overall performance.
Century Enka
States a quantified, time-bound goal of 60% renewable share of total energy by FY2030, reports 52% for FY2024-25, and discloses a first Scope 3 estimate.
Welspun Living
Renewable share of total energy rose from about 8% to about 31% year on year. Scope 3 covers seven named categories, up from five.
Page Industries
Lists the eight Scope 3 categories it covers and states that the figures are verified. Its 33% renewable share is mostly biomass for steam, which the report makes clear.
Buyers
Questions to prepare for in buyer discussions
Requests differ by buyer and market. Most of these are contractual or voluntary rather than legal requirements for the supplier.
| Topic | Typical question | Usually arises from |
|---|---|---|
| Primary energy data | Can you share site-level electricity and fuel use, with sources, for the units that make our products? | Buyer request |
| Product carbon footprint | What is the footprint per kg of yarn or fabric, or per garment, and which standard was used (e.g. ISO 14067)? | Buyer request Voluntary standard |
| Supplier traceability | Which mills, processors and job-workers are in this product's chain, and do you hold their energy and chemical data? | Buyer request |
| Chemicals and wastewater | Do your wet-processing units test wastewater and manage restricted substances, for example under ZDHC? | Voluntary programme often referenced in buyer contracts |
| Facility environmental assessment | Have your facilities completed an assessment such as Higg FEM, and was it verified? | Voluntary tool requested by some brands |
| Targets | Do you have a quantified emissions target with a base year, and is it validated (e.g. by SBTi)? | Voluntary |
| BRSR and value-chain data | As a supplier to a listed customer, can you provide the environmental indicators it needs for its own BRSR? | Regulatory for the listed customer; check current SEBI applicability |
Method
Methodology, limitations and glossary
- 60 NSE/BSE-listed companies in 8 subsectors: fibre and raw material (5), yarn and spinning (12), fabric processing and denim (5), technical textiles (2), home textiles (5), garments and innerwear (12), footwear and leather (3), apparel brands and retail (16).
- Source: each company's BRSR, Section C, Principle 6 Essential and Leadership Indicators, for FY2024-25 (one company's latest available report covers FY2025-26). Prior-year comparisons use the comparative column in the same report.
- Companies outside textiles and apparel in our original research list were excluded, including cookware, electricals, cement, paper, rice, stone, energy, holding companies and a packaging-film maker.
For readers exploring these questions within their own business, a company-specific peer note is available on request.
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