How to Use This Mapping

This table tells you which Tally ledger head to pull when populating each BRSR metric. For each data point:

Export the relevant ledger from Tally as a Day Book or Ledger Summary for the full financial year
Verify opening + closing balances and agree to the trial balance
Map the amount or count to the BRSR KPI as indicated

Not all entities will have every ledger. Missing ledgers should be treated as zero unless the entity can demonstrate the activity does not apply.

Electricity and Fuel (Principle 6)

Tally Ledger Head (typical)	BRSR KPI	Unit	Notes
Electricity Charges / Power & Fuel	Grid electricity consumed	kWh / MWh	Cross-check against EB bills. Convert INR spend to kWh using per-unit tariff
Diesel / HSD / Furnace Oil	Fuel consumption (Scope 1)	Litres / KL	Multiply by IPCC emission factor for fuel type
LPG / PNG / Natural Gas	Fuel consumption (Scope 1)	Kg / SCM	Multiply by IPCC emission factor
Coal / Coke	Fuel consumption (Scope 1)	MT	Multiply by IPCC emission factor and NCV
Petrol (Vehicles)	Scope 1 — mobile combustion	Litres	Apply IPCC mobile combustion factor
Solar / Wind Generation (income or credit)	Captive renewable energy	kWh	Deduct from grid Scope 2 base

Water (Principle 6)

Tally Ledger Head (typical)	BRSR KPI	Unit	Notes
Water Charges / Water Supply	Piped water withdrawal	KL	Cross-check against utility bills
Borewell / Groundwater Expenses	Groundwater withdrawal	KL	Estimate from pump capacity × hours if no meter
Water Treatment / STP O&M	Wastewater treated	KL	Verify against STP log or plant records

Waste (Principle 6)

Tally Ledger Head (typical)	BRSR KPI	Unit	Notes
Scrap Sales / Waste Disposal	Waste generated and sold	MT	Use sale weight from invoices
Hazardous Waste Disposal	Hazardous waste disposed	MT	Agree to Form 3 / CPCB manifest
E-waste / Battery Disposal	E-waste disposed	MT	Agree to AEPL or authorized recycler certificate

Personnel (Principle 3)

Tally Ledger Head (typical)	BRSR KPI	Unit	Notes
Salaries — Permanent Employees	Employee count + median wages	INR + Count	Disaggregate by gender from payroll register
Wages — Contract / Casual	Worker count + median wages	INR + Count	Agree to contractor invoices and attendance records
PF Contribution — Employer	PF coverage %	%	Verify against EPFO ECR challans
ESI Contribution — Employer	ESI coverage %	%	Verify against ESIC challan
Gratuity Provision / Fund	Gratuity coverage %	%	Per actuarial report or Gratuity Trust accounts
Health Insurance Premium	Medical benefit coverage %	%	Verify against policy schedule
Training & Development Expenses	Training hours per employee	Hours	Use HR training records — not derivable from Tally alone
Maternity / Paternity Pay	Parental leave provision	Count	Cross-check with HR leave register

CSR and Community (Principle 8)

Tally Ledger Head (typical)	BRSR KPI	Unit	Notes
CSR Expenditure	CSR spend vs. 2% of avg net profit	INR	Agree to Board CSR Report and Schedule III note
Donations / Charitable Contributions	CSR — other voluntary	INR	Distinguish statutory CSR from voluntary giving

Governance and Ethics (Principle 1)

Tally Ledger Head (typical)	BRSR KPI	Unit	Notes
Legal / Regulatory Fines	Fines and penalties	INR	Disclose each material penalty separately
Litigation Provision	Pending legal matters	Count	Cross-check with legal register

Common Extraction Pitfalls

Ledger head inconsistency: Many entities book electricity under “Power & Fuel,” “Electricity Charges,” and “Utilities” simultaneously. Pull all three and aggregate.

Cash purchases: Fuel and water purchases paid in cash may not appear in ledger. Cross-check with petty cash book.

Multi-entity Tally: If the entity uses a consolidated Tally company file for a group, filter to the standalone entity before extraction.

CIN-level vs. site-level: BRSR requires entity-level (CIN-level) disclosure. If the entity has multiple plants with separate Tally companies, merge the relevant ledger values across all instances.