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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Environment

Mehta Auto Components Ltd reports under BRSR. In FY it consumed 40,000 GJ of total energy, of which 10,000 GJ came from renewable sources. Its turnover was Rs 500 crore. The board secretary must report the share of renewable energy and energy intensity per rupee of turnover. Which statement is correct?

Renewable share is 25% because 10,000 GJ out of 40,000 GJ total is renewable. Energy intensity is total energy divided by turnover, so 40,000 GJ over Rs 500 crore gives 80 GJ per crore. Other options use the wrong numerator or the non-renewable share.

  1. ARenewable share is 25% and energy intensity is 80 GJ per crore of turnoverCorrect
  2. BRenewable share is 25% and energy intensity is 20 GJ per crore of turnover
  3. CRenewable share is 75% and energy intensity is 80 GJ per crore of turnover
  4. DRenewable share is 33.3% and energy intensity is 80 GJ per crore of turnover

Explanation

Renewable share = 10,000/40,000 = 25%. Energy intensity = 40,000 GJ / Rs 500 crore = 80 GJ per crore. Using 10,000 GJ in the numerator gives 20, which is wrong because intensity uses total energy. 75% is the non-renewable share, and 33.3% wrongly divides renewable by non-renewable energy.

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