BRSR Fleet Emissions Reporting: Guide for Indian Companies

By Alex Rowan on October 20, 2026

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Trucks and heavy equipment are among the largest direct emission sources for many Indian companies in logistics, mining, construction and manufacturing. As BRSR assurance expands, those figures must be accurate and backed by evidence. Suppliers are also getting data requests from listed customers. Fleet emissions come mostly from fuel, which most companies already record. This guide explains how to calculate and report them, and how teams use HVI fuel and idle records as their data source.

ESG reporting guide for Indian fleets and equipment owners

BRSR Fleet Emissions Reporting: Guide for Indian Companies

Measure fleet and heavy equipment emissions from fuel and runtime data, prepare evidence for assurance and set targets that actually reduce emissions.

Where fleet emissions sit in your reporting
Scope 1Direct emissionsDiesel and other fuel burned in trucks and equipment you own or control
Scope 2Purchased energyElectricity bought for depots, workshops and charging electric vehicles
Scope 3Value chainHired transporters, contractors and other partners in your value chain

Who Needs Fleet Emissions Data

Requirements have changed several times. Check the latest SEBI circulars and take advice from your sustainability or assurance team.

WhoCurrent positionWhat it means for fleet data
Top 1,000 listed companiesMust file BRSR, including emissions disclosuresFleet fuel feeds Scope 1 figures
BRSR Core reportersAssessment or assurance reaches the top 1,000 for FY 2026-27Fleet figures need evidence an assurer can check
Top 250 listed companiesValue chain ESG disclosures on a voluntary basisMay ask key suppliers for emissions data
Suppliers and contractorsNot always directly coveredCan expect data requests from listed customers

How to Calculate Fleet Emissions

The fuel-based method is the simplest and most reliable. Multiply the fuel used by an emission factor for that fuel.

Fuel usedLitres of diesel
×
Emission factorAbout 2.7 kg CO2 per litre
=
Emissionskg CO2
Example: a fleet using 5,00,000 litres of diesel in a year
5,00,000 litres × 2.68 kg CO2 per litre13,40,000 kg CO2
Annual fleet emissionsAbout 1,340 tonnes CO2

Use the emission factors your reporting framework or assurance provider specifies. Where fuel records are missing for a machine, estimate from runtime hours multiplied by typical fuel use per hour, and document the method.

Data to Collect for Every Vehicle and Machine

Good reporting starts with good records, kept all year rather than gathered at year end.

Fuel issued or bought, by vehicle and date
Fuel invoices and bowser records
Odometer or hour meter readings
Idle time from telematics where available
Ownership: owned, leased or hired
Site or business unit for each asset

Turn Fuel Records Into Reporting-Ready Data

HVI records fuel, hour meters, odometers and idle time for every vehicle and machine, by site, building the audit trail your emissions figures need.

Making Figures Ready for Assurance

Assurers look for figures they can trace back to source records. These steps make that easier.

1

One source

Keep fuel and asset data in one system.

2

Reconcile

Match fuel issued to invoices every month.

3

Fill gaps openly

Document any estimates and how they were made.

4

Keep the trail

Retain records so every figure can be traced.

Ways to Reduce Fleet Emissions

Most reductions also cut fuel cost, so emissions targets and savings work together.

Cut idling

Idle engines burn fuel with no work done.

Maintain well

Clean filters, correct tyre pressure and healthy injectors.

Plan routes and loads

Fewer empty trips and shorter routes.

Train drivers

Smooth driving lowers fuel use.

Switch fuels

Electric, CNG or LNG where they suit the work.

Fleet Emissions by Site in HVI

A sample annual view, calculated from recorded diesel at 2.68 kg CO2 per litre.

SiteAssetsDiesel usedEmissionsData status
Mine site A422,40,000 litres643 t CO2Fully recorded
Logistics depot B651,80,000 litres482 t CO2Fully recorded
Project site C1880,000 litres214 t CO2Some estimates used

BRSR Fleet Emissions FAQs

Are fleet emissions part of Scope 1?

Yes. Fuel burned in vehicles and equipment you own or control counts as Scope 1. Emissions from hired transporters and contractors usually fall under Scope 3, and electricity for charging or depots under Scope 2.

How do I calculate diesel emissions?

Multiply litres of diesel used by an emission factor, commonly around 2.7 kg of CO2 per litre. Use the factor your reporting framework or assurance provider specifies, and keep the fuel records behind the total.

Does BRSR Core need assurance of fleet data?

BRSR Core assessment or assurance is being phased in and reaches the top 1,000 listed companies for FY 2026-27. Emissions figures, including those from fleets, need to be traceable to records an assurer can check.

I am a supplier. Do I need emissions data?

You may not be required to file BRSR yourself, but listed customers may ask for your emissions data for their value chain disclosures. Teams that record fuel in HVI can answer these requests quickly.

What is the easiest way to cut fleet emissions?

Reducing idling, keeping vehicles well maintained and training drivers usually give quick results, because they cut fuel use directly. Book a demo to see fuel and idle tracking in HVI.

Accurate Emissions Reporting Starts With Fuel Data

Record fuel, hours and idle time for every vehicle and machine in HVI, calculate emissions with a clear audit trail and track the savings from every reduction step.


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