[
  {
    "observation_id": "OBS-CO-ANDHRAPAPER-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions*",
    "reported_value": "734040.08",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Andhra Paper Limited, as stated in Section A Q13. Preserve this separately listed issuer boundary; do not aggregate automatically with holding company West Coast Paper Mills Limited.",
    "geography_if_relevant": "India; source-reported standalone entity",
    "method": "company_reported_quantity_with_source_specific_scope",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle 6 EI7; Total Scope 1 emissions*; FY 2023-24 prior-year comparative column",
    "restatement_status": "selected_later_comparative_with_original_source_history",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ANDHRAPAPER",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-ANDHRAPAPER-20250331-BRSR-v1",
    "source_title": "Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/Business-Responsibility-and-Sustainability-Report-1.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 1 emissions*; FY 2023-24 prior-year comparative column",
    "source_attribution": "Andhra Paper Limited, Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25, Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 1 emissions*; FY 2023-24 prior-year comparative column",
    "footnote_context": "Company describes self-driven monitoring, calculation and tracking without external-party assessment. Emission factor and GWP basis are not established by the selected table. Nitium provides no independent assurance. Scope 1 label has an unresolved asterisk. No meaning inferred from biofuel project prose or from other starred pollutant rows. BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "comparability_caveat": "unresolved_source_asterisk",
    "transcription_checked_at": "2026-10-05T23:46:10Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-630e52d65747d3a7f84a"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-630e52d65747d3a7f84a",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-ANDHRAPAPER-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "246588.42",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Andhra Paper Limited, as stated in Section A Q13. Preserve this separately listed issuer boundary; do not aggregate automatically with holding company West Coast Paper Mills Limited.",
    "geography_if_relevant": "India; source-reported standalone entity",
    "method": "company_reported_quantity_with_source_specific_scope",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle 6 EI7; Total Scope 2 emissions; FY 2023-24 prior-year comparative column",
    "restatement_status": "selected_later_comparative_with_original_source_history",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ANDHRAPAPER",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-ANDHRAPAPER-20250331-BRSR-v1",
    "source_title": "Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/Business-Responsibility-and-Sustainability-Report-1.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 2 emissions; FY 2023-24 prior-year comparative column",
    "source_attribution": "Andhra Paper Limited, Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25, Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 2 emissions; FY 2023-24 prior-year comparative column",
    "footnote_context": "Company describes self-driven monitoring, calculation and tracking without external-party assessment. Emission factor and GWP basis are not established by the selected table. Nitium provides no independent assurance. Scope 2 location-based/market-based accounting method is unspecified. Do not map or add it to either method-specific total. BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T23:46:10Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-723df608e3067877ea58"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-723df608e3067877ea58",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-ANDHRAPAPER-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions*",
    "reported_value": "901757.28",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Andhra Paper Limited, as stated in Section A Q13. Preserve this separately listed issuer boundary; do not aggregate automatically with holding company West Coast Paper Mills Limited.",
    "geography_if_relevant": "India; source-reported standalone entity",
    "method": "company_reported_quantity_with_source_specific_scope",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle 6 EI7; Total Scope 1 emissions*; FY 2024-25 current-year column",
    "restatement_status": "own_period_source_selected_no_restatement_asserted",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ANDHRAPAPER",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-ANDHRAPAPER-20250331-BRSR-v1",
    "source_title": "Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/Business-Responsibility-and-Sustainability-Report-1.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 1 emissions*; FY 2024-25 current-year column",
    "source_attribution": "Andhra Paper Limited, Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25, Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 1 emissions*; FY 2024-25 current-year column",
    "footnote_context": "Company describes self-driven monitoring, calculation and tracking without external-party assessment. Emission factor and GWP basis are not established by the selected table. Nitium provides no independent assurance. Scope 1 label has an unresolved asterisk. No meaning inferred from biofuel project prose or from other starred pollutant rows. BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "comparability_caveat": "unresolved_source_asterisk",
    "transcription_checked_at": "2026-10-05T23:46:10Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-ANDHRAPAPER-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "21850.00",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Andhra Paper Limited, as stated in Section A Q13. Preserve this separately listed issuer boundary; do not aggregate automatically with holding company West Coast Paper Mills Limited.",
    "geography_if_relevant": "India; source-reported standalone entity",
    "method": "company_reported_quantity_with_source_specific_scope",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle 6 EI7; Total Scope 2 emissions; FY 2024-25 current-year column",
    "restatement_status": "own_period_source_selected_no_restatement_asserted",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ANDHRAPAPER",
    "company_name": "Andhra Paper Limited",
    "sector": "Paper, paperboard and pulp manufacturing",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-ANDHRAPAPER-20250331-BRSR-v1",
    "source_title": "Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://andhrapaper.com/wp-content/uploads/2025/07/Business-Responsibility-and-Sustainability-Report-1.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 2 emissions; FY 2024-25 current-year column",
    "source_attribution": "Andhra Paper Limited, Andhra Paper Limited Business Responsibility and Sustainability Report 2024-25, Printed p32 / PDF or HTML 32; Principle 6 EI7; Total Scope 2 emissions; FY 2024-25 current-year column",
    "footnote_context": "Company describes self-driven monitoring, calculation and tracking without external-party assessment. Emission factor and GWP basis are not established by the selected table. Nitium provides no independent assurance. Scope 2 location-based/market-based accounting method is unspecified. Do not map or add it to either method-specific total. BRSR supplies the fiscal-year label. Issuer annual-report Directors’ Responsibility date labels explicitly confirm the March 31 year end; April 1 start is a qualified fiscal-period inference, not a complete date range quoted from the BRSR. Annual financial calendars refer to the following year and are not used. No financial-to-ESG boundary or assurance transfer.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T23:46:10Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AUROPHARMA-20240331-GHG_SCOPE1",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "414356",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated.",
    "geography_if_relevant": "Global consolidated operations; do not relabel as India-only. Exact country/facility inclusion for this metric is not enumerated.",
    "method": "Scope1 as reported; FY2024 factor vintage and GWP basis not established",
    "denominator_if_relevant": "",
    "printed_page": "257",
    "pdf_page_or_html_locator": "130; right panel (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AUROPHARMA",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "footnote_context": "FY2024 Scope1 cell is 4,14,356. No same-period exception or restatement is marked. The FY2025 manufacturing-addition note is not back-applied; specific historical emission factors and GWP basis were not established. FY2024 means 2023-04-01 to 2024-03-31: issuer-authored consolidated changes-in-equity printed406/PDF205 left identifies this fiscal interval. Values are prior-year comparatives in the FY2024-25 BRSR, not an additional directory report.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AUROPHARMA-20240331-GHG_SCOPE2_UNSPECIFIED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "553115",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated.",
    "geography_if_relevant": "Global consolidated operations; do not relabel as India-only. Exact country/facility inclusion for this metric is not enumerated.",
    "method": "Scope2 as reported; location-based versus market-based unspecified; FY2024 factor vintage and GWP basis not established",
    "denominator_if_relevant": "",
    "printed_page": "257",
    "pdf_page_or_html_locator": "130; right panel (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AUROPHARMA",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "footnote_context": "FY2024 Scope2 cell is 5,53,115. No asterisk or same-period exception is attached. No location-based/market-based accounting method, factor vintage or GWP basis was established for this comparative. FY2024 means 2023-04-01 to 2024-03-31: issuer-authored consolidated changes-in-equity printed406/PDF205 left identifies this fiscal interval. Values are prior-year comparatives in the FY2024-25 BRSR, not an additional directory report.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AUROPHARMA-20250331-GHG_SCOPE1",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "750616",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated.",
    "geography_if_relevant": "Global consolidated operations; do not relabel as India-only. Exact country/facility inclusion for this metric is not enumerated.",
    "method": "Scope1 as reported; general framework references GHG Protocol/DEFRA/IPCC/CEA; factor vintage and GWP basis not disclosed in examined company pages",
    "denominator_if_relevant": "",
    "printed_page": "257",
    "pdf_page_or_html_locator": "130; right panel (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AUROPHARMA",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "footnote_context": "FY2025 Scope1 cell is 7,50,616*. Its note attributes an increase to new manufacturing facilities. General report printed155 names GHG Protocol, DEFRA, IPCC and CEA as calculation references but supplies no factor vintage or GWP basis. Do not infer a complete gas inventory from the separate gas rows. FY2025 means 2024-04-01 to 2025-03-31, stated on printed1/PDF2 right.",
    "comparability_caveat": "FY2025_changed_facility_coverage",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AUROPHARMA-20250331-GHG_SCOPE2_UNSPECIFIED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "474772",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated.",
    "geography_if_relevant": "Global consolidated operations; do not relabel as India-only. Exact country/facility inclusion for this metric is not enumerated.",
    "method": "Scope2 as reported; location-based versus market-based unspecified; factor vintage and GWP basis unspecified",
    "denominator_if_relevant": "",
    "printed_page": "257",
    "pdf_page_or_html_locator": "130; right panel (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AUROPHARMA",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p257 / PDF or HTML 130; right panel (one-based PDF page); P6 EI7",
    "footnote_context": "FY2025 Scope2 cell is 4,74,772*. The shared asterisk note says increase due to new manufacturing facilities, although this Scope2 value is lower than its FY2024 comparator. Preserve the number and flag the note; do not claim Scope2 increased. Scope2 market/location method, factor vintage and GWP basis are not specified. FY2025 means 2024-04-01 to 2025-03-31, stated on printed1/PDF2 right.",
    "comparability_caveat": "FY2025_scope2_asterisk_direction_conflicts_with_values",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AUROPHARMA-20250331-GHG_SCOPE3_BUSINESS_TRAVEL",
    "metric_id": "GHG_SCOPE3_BUSINESS_TRAVEL",
    "original_metric_label": "Business Travel",
    "reported_value": "1447",
    "original_unit": "tCO2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated.",
    "geography_if_relevant": "Global consolidated operations; do not relabel as India-only. Exact country/facility inclusion for this metric is not enumerated.",
    "method": "GHG Protocol Scope3 business-travel category; exact activity/factor coverage not disclosed in BRSR",
    "denominator_if_relevant": "",
    "printed_page": "260",
    "pdf_page_or_html_locator": "132; left panel (one-based PDF page)",
    "table_or_note": "P6 LI2 Scope3 category table",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AUROPHARMA",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p260 / PDF or HTML 132; left panel (one-based PDF page); P6 LI2 Scope3 category table",
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p260 / PDF or HTML 132; left panel (one-based PDF page); P6 LI2 Scope3 category table",
    "footnote_context": "FY2025 business-travel category is 1,447 tCO2e. Scope3 calculation starts in FY2024-25. This category is a component of the reported selected-category Scope3 total; do not count the same table total twice or sum the component with the total. The India/>75% limitation is specifically attached to employee commute, not automatically to business travel. FY2025 means 2024-04-01 to 2025-03-31, stated on printed1/PDF2 right.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AUROPHARMA-20250331-GHG_SCOPE3_SELECTED_CATEGORIES",
    "metric_id": "GHG_SCOPE3_SELECTED_CATEGORIES",
    "original_metric_label": "Total Scope 3 emissions",
    "reported_value": "360221",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Consolidated BRSR unless otherwise stated (Section A Q13). Report overview limits sustainability performance to manufacturing and R&D facilities plus Hyderabad corporate-office initiatives; exact facility coverage per table is not enumerated. Scope3 category coverage is explicitly limited; see same-period note.",
    "geography_if_relevant": "Global consolidated operations; do not relabel as India-only. Exact country/facility inclusion for this metric is not enumerated.",
    "method": "GHG Protocol Scope3 selected categories; general GHG Protocol/DEFRA/IPCC/CEA references; factors/GWP/vintages not specified",
    "denominator_if_relevant": "",
    "printed_page": "260",
    "pdf_page_or_html_locator": "132; left panel (one-based PDF page)",
    "table_or_note": "P6 LI2 total and category table",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AUROPHARMA",
    "company_name": "Aurobindo Pharma Limited",
    "sector": "Pharmaceuticals",
    "broad_industry_group": "Pharmaceuticals",
    "country": "India",
    "source_id": "SRC-CO-AUROPHARMA-20250331-AR-v1",
    "source_title": "Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR",
    "source_url": "https://www.aurobindo.com/images/sustainablity/report/AurobindoPharmaIR2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p260 / PDF or HTML 132; left panel (one-based PDF page); P6 LI2 total and category table",
    "source_attribution": "Aurobindo Pharma Limited, Aurobindo Pharma Limited Integrated Annual Report 2024-25, company-authored BRSR, Printed p260 / PDF or HTML 132; left panel (one-based PDF page); P6 LI2 total and category table",
    "footnote_context": "FY2025 Scope3 reporting starts this year. Eight listed categories: purchased goods/services; capital goods; fuel/energy-related activities outside Scope1/2; waste generated in operations; business travel; employee commute; upstream leased assets; downstream transportation. BRSR limits employee commute to Indian operations with >75% coverage. Company report printed155 further limits purchased goods/services to key starting materials and excipients associated with the top100 products. This is a selected-category, partial-coverage inventory, not all Scope3 emissions. The eight numeric categories sum to the reported total. FY2025 means 2024-04-01 to 2025-03-31, stated on printed1/PDF2 right.",
    "comparability_caveat": "FY2025_scope3_selected_categories_and_partial_activity_coverage",
    "transcription_checked_at": "2026-10-05T11:41:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AVADHSUGAR-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)",
    "reported_value": "39654",
    "original_unit": "MTCO2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Avadh Sugar & Energy Limited, BRSR Section A Q13.",
    "geography_if_relevant": "India; standalone issuer BRSR",
    "method": "issuer_reported_scope1_IPCC_and_CEA_factors_as_described_in_selected_edition",
    "denominator_if_relevant": "",
    "printed_page": "129",
    "pdf_page_or_html_locator": "131",
    "table_or_note": "Principle6 EI7; FY24-25 comparative column",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AVADHSUGAR",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-AVADHSUGAR-20260331-AR-v1",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2025-26",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2026/07/ASELAR256.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p129 / PDF or HTML 131; Principle6 EI7; FY24-25 comparative column",
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2025-26, Printed p129 / PDF or HTML 131; Principle6 EI7; FY24-25 comparative column",
    "footnote_context": "Company-reported disclosure; no independent verification of underlying measurements by Nitium. Retain source categories, totals and components separately; no automatic sum across overlapping observations. Selected FY2026 edition cites IPCC Guidelines and CEA emissions factors; factor vintages, GWP basis and an explicit Scope2 location/market method are not identified in the examined note. Original FY2025 edition cites IPCC guidelines and GHG Protocol. This wording change is preserved, with no assumed recalculation cause. Scope2 remains unspecified. Air-emission methodology restatement above Q7 belongs to non-GHG air pollutants and is not transferred to GHG.  Selected FY2024-25 comparative in FY2026 report paired with original FY2025 report in source-history.csv/json; same numerical quantity and original unit, with edition-specific notes retained. ",
    "comparability_caveat": "true",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-c2fad53974108dff4596"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-c2fad53974108dff4596",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-AVADHSUGAR-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 if available)",
    "reported_value": "543",
    "original_unit": "MTCO2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Avadh Sugar & Energy Limited, BRSR Section A Q13.",
    "geography_if_relevant": "India; standalone issuer BRSR",
    "method": "scope2_accounting_method_unspecified_IPCC_and_CEA_note",
    "denominator_if_relevant": "",
    "printed_page": "129",
    "pdf_page_or_html_locator": "131",
    "table_or_note": "Principle6 EI7; FY24-25 comparative column",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AVADHSUGAR",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-AVADHSUGAR-20260331-AR-v1",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2025-26",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2026/07/ASELAR256.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p129 / PDF or HTML 131; Principle6 EI7; FY24-25 comparative column",
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2025-26, Printed p129 / PDF or HTML 131; Principle6 EI7; FY24-25 comparative column",
    "footnote_context": "Company-reported disclosure; no independent verification of underlying measurements by Nitium. Retain source categories, totals and components separately; no automatic sum across overlapping observations. Selected FY2026 edition cites IPCC Guidelines and CEA emissions factors; factor vintages, GWP basis and an explicit Scope2 location/market method are not identified in the examined note. Original FY2025 edition cites IPCC guidelines and GHG Protocol. This wording change is preserved, with no assumed recalculation cause. Scope2 remains unspecified. Air-emission methodology restatement above Q7 belongs to non-GHG air pollutants and is not transferred to GHG.  Selected FY2024-25 comparative in FY2026 report paired with original FY2025 report in source-history.csv/json; same numerical quantity and original unit, with edition-specific notes retained. ",
    "comparability_caveat": "true",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-2486b4a2d466ce48253d"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-2486b4a2d466ce48253d",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-AVADHSUGAR-20260331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)",
    "reported_value": "34890",
    "original_unit": "MTCO2e",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Standalone Avadh Sugar & Energy Limited, BRSR Section A Q13.",
    "geography_if_relevant": "India; standalone issuer BRSR",
    "method": "issuer_reported_scope1_IPCC_and_CEA_factors_as_described_in_selected_edition",
    "denominator_if_relevant": "",
    "printed_page": "129",
    "pdf_page_or_html_locator": "131",
    "table_or_note": "Principle6 EI7; FY25-26 current column",
    "restatement_status": "original",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AVADHSUGAR",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-AVADHSUGAR-20260331-AR-v1",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2025-26",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2026/07/ASELAR256.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p129 / PDF or HTML 131; Principle6 EI7; FY25-26 current column",
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2025-26, Printed p129 / PDF or HTML 131; Principle6 EI7; FY25-26 current column",
    "footnote_context": "Company-reported disclosure; no independent verification of underlying measurements by Nitium. Retain source categories, totals and components separately; no automatic sum across overlapping observations. Selected FY2026 edition cites IPCC Guidelines and CEA emissions factors; factor vintages, GWP basis and an explicit Scope2 location/market method are not identified in the examined note. Original FY2025 edition cites IPCC guidelines and GHG Protocol. This wording change is preserved, with no assumed recalculation cause. Scope2 remains unspecified. Air-emission methodology restatement above Q7 belongs to non-GHG air pollutants and is not transferred to GHG. ",
    "comparability_caveat": "true",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-AVADHSUGAR-20260331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 if available)",
    "reported_value": "570",
    "original_unit": "MTCO2e",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Standalone Avadh Sugar & Energy Limited, BRSR Section A Q13.",
    "geography_if_relevant": "India; standalone issuer BRSR",
    "method": "scope2_accounting_method_unspecified_IPCC_and_CEA_note",
    "denominator_if_relevant": "",
    "printed_page": "129",
    "pdf_page_or_html_locator": "131",
    "table_or_note": "Principle6 EI7; FY25-26 current column",
    "restatement_status": "original",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-AVADHSUGAR",
    "company_name": "Avadh Sugar & Energy Limited",
    "sector": "Sugar manufacturing; industrial alcohol/ethanol and bagasse-based power",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-AVADHSUGAR-20260331-AR-v1",
    "source_title": "Avadh Sugar & Energy Limited Annual Report 2025-26",
    "source_url": "https://avadhsugar.com/wp-content/uploads/2026/07/ASELAR256.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p129 / PDF or HTML 131; Principle6 EI7; FY25-26 current column",
    "source_attribution": "Avadh Sugar & Energy Limited, Avadh Sugar & Energy Limited Annual Report 2025-26, Printed p129 / PDF or HTML 131; Principle6 EI7; FY25-26 current column",
    "footnote_context": "Company-reported disclosure; no independent verification of underlying measurements by Nitium. Retain source categories, totals and components separately; no automatic sum across overlapping observations. Selected FY2026 edition cites IPCC Guidelines and CEA emissions factors; factor vintages, GWP basis and an explicit Scope2 location/market method are not identified in the examined note. Original FY2025 edition cites IPCC guidelines and GHG Protocol. This wording change is preserved, with no assumed recalculation cause. Scope2 remains unspecified. Air-emission methodology restatement above Q7 belongs to non-GHG air pollutants and is not transferred to GHG. ",
    "comparability_caveat": "true",
    "transcription_checked_at": "2026-10-06T00:22:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-BALAMINES-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "176933.7",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
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    "geography_if_relevant": "Standalone source includes manufacturing and hospitality activities; no common-site or overseas inventory allocation inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "102",
    "pdf_page_or_html_locator": "53 left",
    "table_or_note": "FY2022-23 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-year evidence or its absence/state preserved separately.",
    "version": "1",
    "collection_id": "D003",
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    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
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    "company_name": "Balaji Amines Limited",
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    "source_url": "https://www.balajiamines.com/pdf/1718692294BalajiAminesLimitedAnnualReport2023-24.pdf",
    "source_retrieved_at": "2026-10-06T04:55:13.100073+00:00",
    "source_access_note": "",
    "source_locator": "Printed p102 / PDF or HTML 53 left; FY2022-23 comparative column; Total Scope 1 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2023-24 including BRSR, Printed p102 / PDF or HTML 53 left; FY2022-23 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. Original FY2023 PDF98/printed96 reports individual Scope1 gas quantities in Million t CO2e and Nil states, not a total Scope1 aggregate or Scope2 total. Those cells are neither summed/converted into another fact nor called a numeric revision of this later comparative. The selected GHG table reports no independent assessment.",
    "comparability_caveat": "ORIGINAL_AGGREGATE_NOT_REPORTED",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
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    "geography_if_relevant": "Standalone source includes manufacturing and hospitality activities; no common-site or overseas inventory allocation inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "102",
    "pdf_page_or_html_locator": "53 left",
    "table_or_note": "FY2022-23 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-year evidence or its absence/state preserved separately.",
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    "source_access_note": "",
    "source_locator": "Printed p102 / PDF or HTML 53 left; FY2022-23 comparative column; Total Scope 2 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2023-24 including BRSR, Printed p102 / PDF or HTML 53 left; FY2022-23 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. Original FY2023 PDF98/printed96 reports individual Scope1 gas quantities in Million t CO2e and Nil states, not a total Scope1 aggregate or Scope2 total. Those cells are neither summed/converted into another fact nor called a numeric revision of this later comparative. The selected GHG table reports no independent assessment.",
    "comparability_caveat": "ORIGINAL_AGGREGATE_NOT_REPORTED",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
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    "metric_id": "GHG_SCOPE1",
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    "reported_value": "177850.5",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
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    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "110",
    "pdf_page_or_html_locator": "57 left",
    "table_or_note": "FY2023-24 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-year evidence or its absence/state preserved separately.",
    "version": "1",
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    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BALAMINES",
    "company_name": "Balaji Amines Limited",
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    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-BALAMINES-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.balajiamines.com/pdf/1753859362Balaji%20Amines%20Annual%20Report%202024-25%20%28Spread%20Page%29.pdf",
    "source_retrieved_at": "2026-10-06T04:55:23.245570+00:00",
    "source_access_note": "",
    "source_locator": "Printed p110 / PDF or HTML 57 left; FY2023-24 comparative column; Total Scope 1 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2024-25 including BRSR, Printed p110 / PDF or HTML 57 left; FY2023-24 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. The FY2023-24 column header is asterisked. The source says it revisited calculation methodology; these two absolute quantities nevertheless match the original FY2024 report. No numeric change or specific cause is inferred. The issuer says Sustainability Actions Private Limited provided reasonable assurance of BRSR Core metrics; no third-party report content is reused.",
    "comparability_caveat": "SELECTED_COLUMN_METHODOLOGY_NOTE",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-c23c45ef9183a9f7b250"
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    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
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    "source_history_id": "HIST-c23c45ef9183a9f7b250",
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  {
    "observation_id": "OBS-CO-BALAMINES-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "24094.76",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "geography_if_relevant": "FY2025 operations panel (PDF44 right/printed85) lists 9 international offices; FY2026 (PDF98/printed96) reports Nil for international locations. These are source-version/period contexts, not proof of a constant geographical inventory. No reason or site-level allocation is inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "110",
    "pdf_page_or_html_locator": "57 left",
    "table_or_note": "FY2023-24 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-year evidence or its absence/state preserved separately.",
    "version": "1",
    "collection_id": "D003",
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    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BALAMINES",
    "company_name": "Balaji Amines Limited",
    "sector": "Manufacture and sale of aliphatic amines, speciality chemicals and derivatives; hotel and hospitality services",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-BALAMINES-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.balajiamines.com/pdf/1753859362Balaji%20Amines%20Annual%20Report%202024-25%20%28Spread%20Page%29.pdf",
    "source_retrieved_at": "2026-10-06T04:55:23.245570+00:00",
    "source_access_note": "",
    "source_locator": "Printed p110 / PDF or HTML 57 left; FY2023-24 comparative column; Total Scope 2 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2024-25 including BRSR, Printed p110 / PDF or HTML 57 left; FY2023-24 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. The FY2023-24 column header is asterisked. The source says it revisited calculation methodology; these two absolute quantities nevertheless match the original FY2024 report. No numeric change or specific cause is inferred. The issuer says Sustainability Actions Private Limited provided reasonable assurance of BRSR Core metrics; no third-party report content is reused.",
    "comparability_caveat": "SELECTED_COLUMN_METHODOLOGY_NOTE",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-eba2b4266e3654fd268b"
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    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
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    "source_history_id": "HIST-eba2b4266e3654fd268b",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-BALAMINES-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "204176",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "geography_if_relevant": "FY2025 operations panel (PDF44 right/printed85) lists 9 international offices; FY2026 (PDF98/printed96) reports Nil for international locations. These are source-version/period contexts, not proof of a constant geographical inventory. No reason or site-level allocation is inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "123",
    "pdf_page_or_html_locator": "125",
    "table_or_note": "FY2024-25 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-year evidence or its absence/state preserved separately.",
    "version": "1",
    "collection_id": "D003",
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    "normalization_basis": "",
    "company_id": "CO-BALAMINES",
    "company_name": "Balaji Amines Limited",
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    "country": "India",
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    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://balajiamines.com/ar2026/assets/Balaji%20AR%202026.pdf",
    "source_retrieved_at": "2026-10-06T04:55:28.398951+00:00",
    "source_access_note": "",
    "source_locator": "Printed p123 / PDF or HTML 125; FY2024-25 comparative column; Total Scope 1 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2025-26 including BRSR, Printed p123 / PDF or HTML 125; FY2024-25 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. The issuer states independent assessment by Sustainability Actions(P)Ltd. The adjacent PPP revision note concerns the held intensity rows; it is not applied as a numerical correction to these absolute totals.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
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    "source_history_status": "paired_structured_history_available",
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    "source_history_id": "HIST-3ae4f088b2d39b64bd8d",
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  {
    "observation_id": "OBS-CO-BALAMINES-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "23618",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "geography_if_relevant": "FY2025 operations panel (PDF44 right/printed85) lists 9 international offices; FY2026 (PDF98/printed96) reports Nil for international locations. These are source-version/period contexts, not proof of a constant geographical inventory. No reason or site-level allocation is inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "123",
    "pdf_page_or_html_locator": "125",
    "table_or_note": "FY2024-25 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-year evidence or its absence/state preserved separately.",
    "version": "1",
    "collection_id": "D003",
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    "company_id": "CO-BALAMINES",
    "company_name": "Balaji Amines Limited",
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    "source_id": "SRC-CO-BALAMINES-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
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    "source_retrieved_at": "2026-10-06T04:55:28.398951+00:00",
    "source_access_note": "",
    "source_locator": "Printed p123 / PDF or HTML 125; FY2024-25 comparative column; Total Scope 2 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2025-26 including BRSR, Printed p123 / PDF or HTML 125; FY2024-25 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. The issuer states independent assessment by Sustainability Actions(P)Ltd. The adjacent PPP revision note concerns the held intensity rows; it is not applied as a numerical correction to these absolute totals.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
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  {
    "observation_id": "OBS-CO-BALAMINES-20260331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
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    "reported_value": "219496",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "geography_if_relevant": "FY2025 operations panel (PDF44 right/printed85) lists 9 international offices; FY2026 (PDF98/printed96) reports Nil for international locations. These are source-version/period contexts, not proof of a constant geographical inventory. No reason or site-level allocation is inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "123",
    "pdf_page_or_html_locator": "125",
    "table_or_note": "FY2025-26 current-year column; Total Scope 1 emissions",
    "restatement_status": "Own-year current source cell selected; no complete all-edition claim.",
    "version": "1",
    "collection_id": "D003",
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    "normalization_basis": "",
    "company_id": "CO-BALAMINES",
    "company_name": "Balaji Amines Limited",
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    "country": "India",
    "source_id": "SRC-CO-BALAMINES-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://balajiamines.com/ar2026/assets/Balaji%20AR%202026.pdf",
    "source_retrieved_at": "2026-10-06T04:55:28.398951+00:00",
    "source_access_note": "",
    "source_locator": "Printed p123 / PDF or HTML 125; FY2025-26 current-year column; Total Scope 1 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2025-26 including BRSR, Printed p123 / PDF or HTML 125; FY2025-26 current-year column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. The issuer states independent assessment by Sustainability Actions(P)Ltd. The adjacent PPP revision note concerns the held intensity rows; it is not applied as a numerical correction to these absolute totals.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-BALAMINES-20260331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "22253",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Balaji Amines Limited standalone basis, unless otherwise specified, as stated in BRSR Q13. Business activities include chemical manufacturing and a hotel/hospitality division. Table-specific boundaries are retained; no subsidiary consolidation is inferred.",
    "geography_if_relevant": "FY2025 operations panel (PDF44 right/printed85) lists 9 international offices; FY2026 (PDF98/printed96) reports Nil for international locations. These are source-version/period contexts, not proof of a constant geographical inventory. No reason or site-level allocation is inferred.",
    "method": "Company-reported GHG total. Scope2 method, factor vintage and GWP version unspecified; no independent assurance by Nitium.",
    "denominator_if_relevant": "",
    "printed_page": "123",
    "pdf_page_or_html_locator": "125",
    "table_or_note": "FY2025-26 current-year column; Total Scope 2 emissions",
    "restatement_status": "Own-year current source cell selected; no complete all-edition claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BALAMINES",
    "company_name": "Balaji Amines Limited",
    "sector": "Manufacture and sale of aliphatic amines, speciality chemicals and derivatives; hotel and hospitality services",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-BALAMINES-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://balajiamines.com/ar2026/assets/Balaji%20AR%202026.pdf",
    "source_retrieved_at": "2026-10-06T04:55:28.398951+00:00",
    "source_access_note": "",
    "source_locator": "Printed p123 / PDF or HTML 125; FY2025-26 current-year column; Total Scope 2 emissions",
    "source_attribution": "Balaji Amines Limited, Annual Report 2025-26 including BRSR, Printed p123 / PDF or HTML 125; FY2025-26 current-year column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7. Source unit is Metric tonnes of CO2 equivalent. Gas/factor/GWP breakdown and Scope2 location-based/market-based method are not specified here; no inference from source labels or neighbouring air-emissions monitoring. The issuer states independent assessment by Sustainability Actions(P)Ltd. The adjacent PPP revision note concerns the held intensity rows; it is not applied as a numerical correction to these absolute totals.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T05:15:46.231162+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-CERA-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "21482",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 38 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "61",
    "pdf_page_or_html_locator": "63",
    "table_or_note": "FY2022-23 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; paired source history or explicit unpaired-source limitation retained.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20240331-AR-v1",
    "source_title": "Annual Report 2023-2024, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2024-06/CERA%20Annual%20Report%202023-24.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.195221+00:00",
    "source_access_note": "",
    "source_locator": "Printed p61 / PDF or HTML 63; FY2022-23 comparative column; Total Scope 1 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2023-2024, including BRSR, Printed p61 / PDF or HTML 63; FY2022-23 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The selected GHG note names Kadam Enviro Consultant; original FY2023 names ECO care Consultant. Those are distinct issuer-reported source-era assessment statements, not Nitium assurance. No specific reason for the FY2023 quantity changes is stated here.",
    "comparability_caveat": "SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-351abe941c3453b91eb0"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-89c2bb4dfa60539bbe11",
      "BIND-ab07d44fd6f8cd2dc2d8"
    ],
    "source_history_id": "HIST-351abe941c3453b91eb0",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-CERA-20230331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "7039",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 38 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "61",
    "pdf_page_or_html_locator": "63",
    "table_or_note": "FY2022-23 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; paired source history or explicit unpaired-source limitation retained.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20240331-AR-v1",
    "source_title": "Annual Report 2023-2024, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2024-06/CERA%20Annual%20Report%202023-24.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.195221+00:00",
    "source_access_note": "",
    "source_locator": "Printed p61 / PDF or HTML 63; FY2022-23 comparative column; Total Scope 2 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2023-2024, including BRSR, Printed p61 / PDF or HTML 63; FY2022-23 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The selected GHG note names Kadam Enviro Consultant; original FY2023 names ECO care Consultant. Those are distinct issuer-reported source-era assessment statements, not Nitium assurance. No specific reason for the FY2023 quantity changes is stated here.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-c97af025572192b6c6a3"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-bf831a0cf95e7e0235e8",
      "BIND-c4e235278f572ff38e73"
    ],
    "source_history_id": "HIST-c97af025572192b6c6a3",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-CERA-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "18821",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 33 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "149",
    "pdf_page_or_html_locator": "117",
    "table_or_note": "FY2023-24 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; paired source history or explicit unpaired-source limitation retained.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20250331-AR-v1",
    "source_title": "Annual Report 2024-2025, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2025-06/CERA%20Annual%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.194541+00:00",
    "source_access_note": "",
    "source_locator": "Printed p149 / PDF or HTML 117; FY2023-24 comparative column; Total Scope 1 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2024-2025, including BRSR, Printed p149 / PDF or HTML 117; FY2023-24 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The continuation at PDF118/printed150 states that Scope1/2 emission factors were updated with reference to 2024 GHG Protocol and Indian CEA/SEBI ISF guidance, and FY2024 figures revised. This is attributed issuer wording, not an independently checked framework-conformance claim. The GHG assessment question has no visible separate answer.",
    "comparability_caveat": "SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-95b489d883432b1035a6"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-580b218eee4a802d2dbd",
      "BIND-e68db1a95f49f251ad88"
    ],
    "source_history_id": "HIST-95b489d883432b1035a6",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-CERA-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "3623",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 33 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "149",
    "pdf_page_or_html_locator": "117",
    "table_or_note": "FY2023-24 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; paired source history or explicit unpaired-source limitation retained.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20250331-AR-v1",
    "source_title": "Annual Report 2024-2025, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2025-06/CERA%20Annual%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.194541+00:00",
    "source_access_note": "",
    "source_locator": "Printed p149 / PDF or HTML 117; FY2023-24 comparative column; Total Scope 2 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2024-2025, including BRSR, Printed p149 / PDF or HTML 117; FY2023-24 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The continuation at PDF118/printed150 states that Scope1/2 emission factors were updated with reference to 2024 GHG Protocol and Indian CEA/SEBI ISF guidance, and FY2024 figures revised. This is attributed issuer wording, not an independently checked framework-conformance claim. The GHG assessment question has no visible separate answer.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-e4f2dd9b86894a002e93"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-27a6ccc6558c6bcd31ba",
      "BIND-821ba00516a91105bc90"
    ],
    "source_history_id": "HIST-e4f2dd9b86894a002e93",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-CERA-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "19832",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 30 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "160",
    "pdf_page_or_html_locator": "123",
    "table_or_note": "FY2024-25 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; paired source history or explicit unpaired-source limitation retained.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20260331-AR-v1",
    "source_title": "Annual Report 2025-2026, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2026-06/CERA%20Annual%20Report%202025-26.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.194366+00:00",
    "source_access_note": "",
    "source_locator": "Printed p160 / PDF or HTML 123; FY2024-25 comparative column; Total Scope 1 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2025-2026, including BRSR, Printed p160 / PDF or HTML 123; FY2024-25 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The GHG assessment question has no visible answer. For the FY2025 comparative, the original report contains a factor-update note; this note is retained in source history and is not asserted as a new FY2026 method statement.",
    "comparability_caveat": "SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-3a3afc362895d5498173"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-18ec945f8075b4176873",
      "BIND-2db1deb4a46ba75dd39b"
    ],
    "source_history_id": "HIST-3a3afc362895d5498173",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-CERA-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "5943",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 30 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "160",
    "pdf_page_or_html_locator": "123",
    "table_or_note": "FY2024-25 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; paired source history or explicit unpaired-source limitation retained.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20260331-AR-v1",
    "source_title": "Annual Report 2025-2026, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2026-06/CERA%20Annual%20Report%202025-26.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.194366+00:00",
    "source_access_note": "",
    "source_locator": "Printed p160 / PDF or HTML 123; FY2024-25 comparative column; Total Scope 2 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2025-2026, including BRSR, Printed p160 / PDF or HTML 123; FY2024-25 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The GHG assessment question has no visible answer. For the FY2025 comparative, the original report contains a factor-update note; this note is retained in source history and is not asserted as a new FY2026 method statement.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-27fc362cda523b52036d"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-2ea8381de4623b548ce5",
      "BIND-d4c0e3aebd4bb5df7769"
    ],
    "source_history_id": "HIST-27fc362cda523b52036d",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-CERA-20260331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "16782",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 33 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "160",
    "pdf_page_or_html_locator": "123",
    "table_or_note": "FY2025-26 current-year column; Total Scope 1 emissions",
    "restatement_status": "Own-year current source selected; no blanket complete-latest-data claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20260331-AR-v1",
    "source_title": "Annual Report 2025-2026, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2026-06/CERA%20Annual%20Report%202025-26.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.194366+00:00",
    "source_access_note": "",
    "source_locator": "Printed p160 / PDF or HTML 123; FY2025-26 current-year column; Total Scope 1 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2025-2026, including BRSR, Printed p160 / PDF or HTML 123; FY2025-26 current-year column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The GHG assessment question has no visible answer. For the FY2025 comparative, the original report contains a factor-update note; this note is retained in source history and is not asserted as a new FY2026 method statement.",
    "comparability_caveat": "SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-CERA-20260331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "5242",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "CERA Sanitaryware Limited standalone BRSR, explicitly stated at Section A Q13; subsidiary/LLP disclosures are not consolidated into these facts.",
    "geography_if_relevant": "Own-year Section A identifies two national plants and 33 offices including depots. Export markets are distinct from operating sites. No unchanged site contribution or measurement perimeter is assumed.",
    "method": "Company-reported fact with exact source-edition qualifiers. Source checking is not independent measurement assurance; estimates remain estimates.",
    "denominator_if_relevant": "",
    "printed_page": "160",
    "pdf_page_or_html_locator": "123",
    "table_or_note": "FY2025-26 current-year column; Total Scope 2 emissions",
    "restatement_status": "Own-year current source selected; no blanket complete-latest-data claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CERA",
    "company_name": "CERA Sanitaryware Limited",
    "sector": "Manufacturing and trading of sanitaryware, faucetware, tiles, bathroom accessories and allied products",
    "broad_industry_group": "Ceramics and sanitaryware",
    "country": "India",
    "source_id": "SRC-CO-CERA-20260331-AR-v1",
    "source_title": "Annual Report 2025-2026, including BRSR",
    "source_url": "https://www.cera-india.com/sites/default/files/2026-06/CERA%20Annual%20Report%202025-26.pdf",
    "source_retrieved_at": "2026-10-06T06:16:45.194366+00:00",
    "source_access_note": "",
    "source_locator": "Printed p160 / PDF or HTML 123; FY2025-26 current-year column; Total Scope 2 emissions",
    "source_attribution": "CERA Sanitaryware Limited, Annual Report 2025-2026, including BRSR, Printed p160 / PDF or HTML 123; FY2025-26 current-year column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6), Metric tonnes of CO2 equivalent. Location-based/market-based Scope2 method is not specified; no method is inferred from a factor-provider name. Air-emission assessor text above the GHG heading is not a GHG assurance statement. The GHG assessment question has no visible answer. For the FY2025 comparative, the original report contains a factor-update note; this note is retained in source history and is not asserted as a new FY2026 method statement.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VERSION_LIMIT",
    "transcription_checked_at": "2026-10-06T06:36:03.705603+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-CITYUNIONBANK-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "571.19",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone City Union Bank per BRSR Q13",
    "geography_if_relevant": "Standalone bank; Section A describes Indian branches/offices. No overseas operations assumed from export-financing activity.",
    "method": "scope_1_reported; prior_year_GWP_and_factor_basis_not_specified_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "49",
    "table_or_note": "Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CITYUNIONBANK",
    "company_name": "City Union Bank Limited",
    "sector": "Banking / financial services",
    "broad_industry_group": "Banking",
    "country": "India",
    "source_id": "SRC-CO-CITYUNIONBANK-20250331-BRSR-v1",
    "source_title": "City Union Bank Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul25/BRSR_FINAL_2024_25_16072025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "Availability check at 02:09 UTC on 6 October 2026: the direct official PDF request returned HTTP 502; the public web reader returned cached report text. Selected facts retain the accepted source checks. No fresh binary or image verification is claimed by this availability check.",
    "source_locator": "PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "source_attribution": "City Union Bank Limited, City Union Bank Limited Business Responsibility and Sustainability Report2024-25, PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "footnote_context": "FY2023-24 Scope1 comparative as reported. No separate prior-year GWP/factor basis or restatement is specified in the examined table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:32:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-CITYUNIONBANK-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "22375.53",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone City Union Bank per BRSR Q13",
    "geography_if_relevant": "Standalone bank; Section A describes Indian branches/offices. No overseas operations assumed from export-financing activity.",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "49",
    "table_or_note": "Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CITYUNIONBANK",
    "company_name": "City Union Bank Limited",
    "sector": "Banking / financial services",
    "broad_industry_group": "Banking",
    "country": "India",
    "source_id": "SRC-CO-CITYUNIONBANK-20250331-BRSR-v1",
    "source_title": "City Union Bank Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul25/BRSR_FINAL_2024_25_16072025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "Availability check at 02:09 UTC on 6 October 2026: the direct official PDF request returned HTTP 502; the public web reader returned cached report text. Selected facts retain the accepted source checks. No fresh binary or image verification is claimed by this availability check.",
    "source_locator": "PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "source_attribution": "City Union Bank Limited, City Union Bank Limited Business Responsibility and Sustainability Report2024-25, PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "footnote_context": "FY2023-24 Scope2 comparative retains unspecified method; no matched-method trend or inventory-completeness claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:32:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-CITYUNIONBANK-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "330.06",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone City Union Bank per BRSR Q13",
    "geography_if_relevant": "Standalone bank; Section A describes Indian branches/offices. No overseas operations assumed from export-financing activity.",
    "method": "scope_1_reported; GWP_and_emission_factor_basis_not_specified_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "49",
    "table_or_note": "Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CITYUNIONBANK",
    "company_name": "City Union Bank Limited",
    "sector": "Banking / financial services",
    "broad_industry_group": "Banking",
    "country": "India",
    "source_id": "SRC-CO-CITYUNIONBANK-20250331-BRSR-v1",
    "source_title": "City Union Bank Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul25/BRSR_FINAL_2024_25_16072025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "Availability check at 02:09 UTC on 6 October 2026: the direct official PDF request returned HTTP 502; the public web reader returned cached report text. Selected facts retain the accepted source checks. No fresh binary or image verification is claimed by this availability check.",
    "source_locator": "PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "source_attribution": "City Union Bank Limited, City Union Bank Limited Business Responsibility and Sustainability Report2024-25, PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "footnote_context": "FY2024-25 Scope1 as reported. GWP basis and emission-factor edition are not specified in the examined table/continuation; PPP note concerns the turnover denominator, not emission factors.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:32:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-CITYUNIONBANK-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "31663.71",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone City Union Bank per BRSR Q13",
    "geography_if_relevant": "Standalone bank; Section A describes Indian branches/offices. No overseas operations assumed from export-financing activity.",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "49",
    "table_or_note": "Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-CITYUNIONBANK",
    "company_name": "City Union Bank Limited",
    "sector": "Banking / financial services",
    "broad_industry_group": "Banking",
    "country": "India",
    "source_id": "SRC-CO-CITYUNIONBANK-20250331-BRSR-v1",
    "source_title": "City Union Bank Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.cityunionbank.bank.in/filemanager/Jul25/BRSR_FINAL_2024_25_16072025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "Availability check at 02:09 UTC on 6 October 2026: the direct official PDF request returned HTTP 502; the public web reader returned cached report text. Selected facts retain the accepted source checks. No fresh binary or image verification is claimed by this availability check.",
    "source_locator": "PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "source_attribution": "City Union Bank Limited, City Union Bank Limited Business Responsibility and Sustainability Report2024-25, PDF p49 (source unnumbered); Principle6 EI7 Scope1 and Scope2; continuation notes PDF50",
    "footnote_context": "FY2024-25 Scope2 method is not explicitly location-based or market-based in the table. No electricity factor is supplied there; PPP conversion note must not be mistaken for an emissions factor.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:32:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-COCHINSHIP-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 Emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)",
    "reported_value": "546.96",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Standalone CSL; BRSR Section A Q13",
    "geography_if_relevant": "Standalone CSL; original FY2023 Q16 reports five national plants and dash tokens for international plants/offices. Overseas customer markets are not an operating-site boundary.",
    "method": "scope_1_reported; GWP/factor basis not specified in examined table",
    "denominator_if_relevant": "",
    "printed_page": "24",
    "pdf_page_or_html_locator": "24",
    "table_or_note": "Principle6 EI7",
    "restatement_status": "later_comparative_differs_from_original; issuer_reason_not_stated_in_examined_tables",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-COCHINSHIP",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-COCHINSHIP-20240331-BRSR-v1",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2023-24",
    "source_url": "https://cochinshipyard.in/uploads/investor/73f9172ae8c735f46140c58c330a7a9b.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p24 / PDF or HTML 24; Principle6 EI7",
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2023-24, Printed p24 / PDF or HTML 24; Principle6 EI7",
    "footnote_context": "FY2023 comparative. CSL internally monitors GHG. GWP and emission-factor basis not stated in examined total table. Original per-gas entries are retained only as noncounting evidence and cannot be attached unchanged to a revised total. Original Scope1 total546.94 and its listed gas sum agree; later total546.96 is+0.02 with no revised gas breakdown. Reason unknown.",
    "comparability_caveat": "cross_report_revision; gas_detail_not_reconciled",
    "transcription_checked_at": "2026-10-05T13:27:20Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-COCHINSHIP-20230331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 Emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)",
    "reported_value": "28488.68",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Standalone CSL; BRSR Section A Q13",
    "geography_if_relevant": "Standalone CSL; original FY2023 Q16 reports five national plants and dash tokens for international plants/offices. Overseas customer markets are not an operating-site boundary.",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "24",
    "pdf_page_or_html_locator": "24",
    "table_or_note": "Principle6 EI7",
    "restatement_status": "later_comparative_selected; no_restatement_marked_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-COCHINSHIP",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-COCHINSHIP-20240331-BRSR-v1",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2023-24",
    "source_url": "https://cochinshipyard.in/uploads/investor/73f9172ae8c735f46140c58c330a7a9b.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p24 / PDF or HTML 24; Principle6 EI7",
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2023-24, Printed p24 / PDF or HTML 24; Principle6 EI7",
    "footnote_context": "FY2023 comparative. CSL internally monitors GHG. GWP and emission-factor basis not stated in examined total table. Original per-gas entries are retained only as noncounting evidence and cannot be attached unchanged to a revised total. Location-based versus market-based method remains unknown. Original Scope2 listed gas cells are all0 despite total28488.68; do not infer zero emissions or invent an allocation.",
    "comparability_caveat": "original_gas_detail_inconsistent_with_total",
    "transcription_checked_at": "2026-10-05T13:27:20Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-COCHINSHIP-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 Emissions",
    "reported_value": "2211.21",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone CSL; BRSR Section A Q13",
    "geography_if_relevant": "Standalone entity operations; Section A reports five national plants and zero international plants; do not confuse overseas markets with operating sites.",
    "method": "scope_1_reported; GWP/factor basis not specified in examined table",
    "denominator_if_relevant": "",
    "printed_page": "26",
    "pdf_page_or_html_locator": "26",
    "table_or_note": "Principle6 Essential Indicator7 GHG",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-COCHINSHIP",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-COCHINSHIP-20250331-BRSR-v1",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://cochinshipyard.in/uploads/investor/d6d717c8e6803865166e56d3c12750f6.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25, Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "footnote_context": "CSL reports internal GHG monitoring. Scope 2 method, GWP version and factor sources are not specified in the examined table. Reported Scope 1 total must not be reconstructed from the partial gas breakdown. No sustainability ranking or independent assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:03:30Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-COCHINSHIP-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 Emissions",
    "reported_value": "28920.51",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone CSL; BRSR Section A Q13",
    "geography_if_relevant": "Standalone entity operations; Section A reports five national plants and zero international plants; do not confuse overseas markets with operating sites.",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "26",
    "pdf_page_or_html_locator": "26",
    "table_or_note": "Principle6 Essential Indicator7 GHG",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-COCHINSHIP",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-COCHINSHIP-20250331-BRSR-v1",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://cochinshipyard.in/uploads/investor/d6d717c8e6803865166e56d3c12750f6.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25, Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "footnote_context": "CSL reports internal GHG monitoring. Scope 2 method, GWP version and factor sources are not specified in the examined table. Reported Scope 1 total must not be reconstructed from the partial gas breakdown. No sustainability ranking or independent assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:03:30Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-COCHINSHIP-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 Emissions",
    "reported_value": "2687.63",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone CSL; BRSR Section A Q13",
    "geography_if_relevant": "Standalone entity operations; Section A reports five national plants and zero international plants; do not confuse overseas markets with operating sites.",
    "method": "scope_1_reported; GWP/factor basis not specified in examined table",
    "denominator_if_relevant": "",
    "printed_page": "26",
    "pdf_page_or_html_locator": "26",
    "table_or_note": "Principle6 Essential Indicator7 GHG",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-COCHINSHIP",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-COCHINSHIP-20250331-BRSR-v1",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://cochinshipyard.in/uploads/investor/d6d717c8e6803865166e56d3c12750f6.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25, Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "footnote_context": "CSL reports internal GHG monitoring. Scope 2 method, GWP version and factor sources are not specified in the examined table. Reported Scope 1 total must not be reconstructed from the partial gas breakdown. No sustainability ranking or independent assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:03:30Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-COCHINSHIP-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 Emissions",
    "reported_value": "28736.33",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone CSL; BRSR Section A Q13",
    "geography_if_relevant": "Standalone entity operations; Section A reports five national plants and zero international plants; do not confuse overseas markets with operating sites.",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "26",
    "pdf_page_or_html_locator": "26",
    "table_or_note": "Principle6 Essential Indicator7 GHG",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-COCHINSHIP",
    "company_name": "Cochin Shipyard Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-COCHINSHIP-20250331-BRSR-v1",
    "source_title": "Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://cochinshipyard.in/uploads/investor/d6d717c8e6803865166e56d3c12750f6.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "source_attribution": "Cochin Shipyard Limited, Cochin Shipyard Limited Business Responsibility and Sustainability Report FY2024-25, Printed p26 / PDF or HTML 26; Principle6 Essential Indicator7 GHG",
    "footnote_context": "CSL reports internal GHG monitoring. Scope 2 method, GWP version and factor sources are not specified in the examined table. Reported Scope 1 total must not be reconstructed from the partial gas breakdown. No sustainability ranking or independent assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:03:30Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-DWARIKESH-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions*",
    "reported_value": "768",
    "original_unit": "tCO2eq",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone entity; this Scope1 table specifically names Dwarikesh Nagar, Dwarikesh Dham and Dwarikesh Puram company-owned assets. No unsupported biogenic or gas-component assumption.",
    "geography_if_relevant": "India; retain the explicitly named plant/office or sugar-plant scope where applicable.",
    "method": "Company-reported metric; further calculation method unspecified in selected table.",
    "denominator_if_relevant": "",
    "printed_page": "243",
    "pdf_page_or_html_locator": "245",
    "table_or_note": "Total Scope 1 emissions*; FY2024-25 comparative column",
    "restatement_status": "Later FY2026 comparative; exact original FY2025 source comparison preserved separately.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-DWARIKESH",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-DWARIKESH-20260331-AR-v1",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2025-26",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2026/07/Dwarikesh-Annual-Report-2025-26.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p243 / PDF or HTML 245; Total Scope 1 emissions*; FY2024-25 comparative column",
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2025-26, Printed p243 / PDF or HTML 245; Total Scope 1 emissions*; FY2024-25 comparative column",
    "footnote_context": "Original FY2025 unit is tCO2eq/Mwh; FY2026 uses tCO2eq for both years. The unchanged displayed prior values do not prove dimensional equivalence. Retain later-source absolute label, original unit, and unknown revision reason; no conversion or historical trend calculation. Scope2 method is unspecified. The report states no independent GHG assessment; no Nitium assurance claim.",
    "comparability_caveat": "material_source_unit_change_tCO2eq_per_Mwh_to_tCO2eq_unknown_reason",
    "transcription_checked_at": "2026-10-06T01:05:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-015e343cc30e1a4c862f"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-6fc56685d2700d5be32b",
      "BIND-c8016cc8c19b8a7e0e40"
    ],
    "source_history_id": "HIST-015e343cc30e1a4c862f",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-DWARIKESH-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions**",
    "reported_value": "58",
    "original_unit": "tCO2eq",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone entity; Scope2 table specifically covers corporate offices at locations in Delhi, Maharashtra and Uttar Pradesh. Do not expand this office scope to all plants.",
    "geography_if_relevant": "India; retain the explicitly named plant/office or sugar-plant scope where applicable.",
    "method": "Purchased-electricity emissions for the named corporate offices; location-based/market-based method not specified.",
    "denominator_if_relevant": "",
    "printed_page": "243",
    "pdf_page_or_html_locator": "245",
    "table_or_note": "Total Scope 2 emissions**; FY2024-25 comparative column",
    "restatement_status": "Later FY2026 comparative; exact original FY2025 source comparison preserved separately.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-DWARIKESH",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-DWARIKESH-20260331-AR-v1",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2025-26",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2026/07/Dwarikesh-Annual-Report-2025-26.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p243 / PDF or HTML 245; Total Scope 2 emissions**; FY2024-25 comparative column",
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2025-26, Printed p243 / PDF or HTML 245; Total Scope 2 emissions**; FY2024-25 comparative column",
    "footnote_context": "Original FY2025 unit is tCO2eq/Mwh; FY2026 uses tCO2eq for both years. The unchanged displayed prior values do not prove dimensional equivalence. Retain later-source absolute label, original unit, and unknown revision reason; no conversion or historical trend calculation. Scope2 method is unspecified. The report states no independent GHG assessment; no Nitium assurance claim.",
    "comparability_caveat": "material_source_unit_change_tCO2eq_per_Mwh_to_tCO2eq_unknown_reason",
    "transcription_checked_at": "2026-10-06T01:05:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-dd98b394454dcf68d6d5"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-76e9ff23f9771ff2a70c",
      "BIND-c4e432c299d139045f0f"
    ],
    "source_history_id": "HIST-dd98b394454dcf68d6d5",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-DWARIKESH-20260331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions*",
    "reported_value": "775",
    "original_unit": "tCO2eq",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Standalone entity; this Scope1 table specifically names Dwarikesh Nagar, Dwarikesh Dham and Dwarikesh Puram company-owned assets. No unsupported biogenic or gas-component assumption.",
    "geography_if_relevant": "India; retain the explicitly named plant/office or sugar-plant scope where applicable.",
    "method": "Company-reported metric; further calculation method unspecified in selected table.",
    "denominator_if_relevant": "",
    "printed_page": "243",
    "pdf_page_or_html_locator": "245",
    "table_or_note": "Total Scope 1 emissions*; own-year column",
    "restatement_status": "Own-year original source.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-DWARIKESH",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-DWARIKESH-20260331-AR-v1",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2025-26",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2026/07/Dwarikesh-Annual-Report-2025-26.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p243 / PDF or HTML 245; Total Scope 1 emissions*; own-year column",
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2025-26, Printed p243 / PDF or HTML 245; Total Scope 1 emissions*; own-year column",
    "footnote_context": "Original FY2025 unit is tCO2eq/Mwh; FY2026 uses tCO2eq for both years. The unchanged displayed prior values do not prove dimensional equivalence. Retain later-source absolute label, original unit, and unknown revision reason; no conversion or historical trend calculation. Scope2 method is unspecified. The report states no independent GHG assessment; no Nitium assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T01:05:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-DWARIKESH-20260331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions**",
    "reported_value": "49",
    "original_unit": "tCO2eq",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Standalone entity; Scope2 table specifically covers corporate offices at locations in Delhi, Maharashtra and Uttar Pradesh. Do not expand this office scope to all plants.",
    "geography_if_relevant": "India; retain the explicitly named plant/office or sugar-plant scope where applicable.",
    "method": "Purchased-electricity emissions for the named corporate offices; location-based/market-based method not specified.",
    "denominator_if_relevant": "",
    "printed_page": "243",
    "pdf_page_or_html_locator": "245",
    "table_or_note": "Total Scope 2 emissions**; own-year column",
    "restatement_status": "Own-year original source.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-DWARIKESH",
    "company_name": "Dwarikesh Sugar Industries Limited",
    "sector": "Sugar, industrial alcohol and power from bagasse",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-DWARIKESH-20260331-AR-v1",
    "source_title": "Dwarikesh Sugar Industries Limited Annual Report 2025-26",
    "source_url": "https://www.dwarikesh.com/wp-content/uploads/2026/07/Dwarikesh-Annual-Report-2025-26.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p243 / PDF or HTML 245; Total Scope 2 emissions**; own-year column",
    "source_attribution": "Dwarikesh Sugar Industries Limited, Dwarikesh Sugar Industries Limited Annual Report 2025-26, Printed p243 / PDF or HTML 245; Total Scope 2 emissions**; own-year column",
    "footnote_context": "Original FY2025 unit is tCO2eq/Mwh; FY2026 uses tCO2eq for both years. The unchanged displayed prior values do not prove dimensional equivalence. Retain later-source absolute label, original unit, and unknown revision reason; no conversion or historical trend calculation. Scope2 method is unspecified. The report states no independent GHG assessment; no Nitium assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T01:05:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-GATEWAY-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "18927",
    "original_unit": "Metric Tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Gateway Scope1 comparative; detailed exclusions and factor-period applicability not resolved",
    "geography_if_relevant": "Indian standalone operations. Q18 includes a non-operational Krishnapatnam Container Freight Station in the plant count; no operational coverage is inferred from that count.",
    "method": "scope_1_reported; prior_year_exclusion_and_factor_scope_unresolved",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "19",
    "table_or_note": "Principle6 EI7 GHG; footnotes continue PDF20",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-GATEWAY",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_id": "SRC-CO-GATEWAY-20250331-BRSR-v1",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2175pdctfile_GDLBRSR2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25, PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "footnote_context": "FY2023-24 column carries **, but the ** note describes Scope2 factors rather than Scope1. The * note lists Scope1 exclusions and IPCC2006 factors against the current-year header. Their applicability to this comparative is not explicit; do not assume matched inventory coverage.",
    "comparability_caveat": "FY2024_scope1_exclusion_factor_period_coverage_unresolved",
    "transcription_checked_at": "2026-10-05T11:11:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [
      "VER-4480c318e8654cb5ceba"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-GATEWAY-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "4505.10",
    "original_unit": "Metric Tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Gateway per BRSR Section A Q13",
    "geography_if_relevant": "Indian standalone operations. Q18 includes a non-operational Krishnapatnam Container Freight Station in the plant count; no operational coverage is inferred from that count.",
    "method": "scope_2_method_not_explicitly_labeled; CEA_average_grid_factor_in_prior_year_linked_note",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "19",
    "table_or_note": "Principle6 EI7 GHG; footnotes continue PDF20",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-GATEWAY",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_id": "SRC-CO-GATEWAY-20250331-BRSR-v1",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2175pdctfile_GDLBRSR2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25, PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "footnote_context": "FY2023-24 header bears **, corresponding to the note describing CEA average grid emission factor including renewable energy. Factor database edition is not specified. No formal location-based/market-based label is supplied.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:11:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [
      "VER-62b793abba6d9d67d612"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-GATEWAY-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "21995",
    "original_unit": "Metric Tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Gateway Scope1 with source exclusions for AC refrigerants, CO2 fire extinguishers and corporate-office diesel",
    "geography_if_relevant": "Indian standalone operations. Q18 includes a non-operational Krishnapatnam Container Freight Station in the plant count; no operational coverage is inferred from that count.",
    "method": "scope_1_reported; IPCC2006 factor reference in current-year-linked note",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "19",
    "table_or_note": "Principle6 EI7 GHG; footnotes continue PDF20",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-GATEWAY",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_id": "SRC-CO-GATEWAY-20250331-BRSR-v1",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2175pdctfile_GDLBRSR2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25, PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "footnote_context": "FY2024-25 column carries *. The corresponding note excludes air-conditioning refrigerants because contractor data are unavailable, CO2 fire-extinguisher fugitive emissions as immaterial, and corporate-office diesel as not material. It names IPCC2006 factors. Preserve company judgments as disclosures, not independently validated materiality conclusions.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:11:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [
      "VER-e5a1e227c4ae23f40d12"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-GATEWAY-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "3647.13",
    "original_unit": "Metric Tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Gateway per BRSR Section A Q13",
    "geography_if_relevant": "Indian standalone operations. Q18 includes a non-operational Krishnapatnam Container Freight Station in the plant count; no operational coverage is inferred from that count.",
    "method": "scope_2_method_not_explicitly_labeled; table_describes_CEA_average_grid_factor_with_ambiguous_year_marker",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "19",
    "table_or_note": "Principle6 EI7 GHG; footnotes continue PDF20",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-GATEWAY",
    "company_name": "Gateway Distriparks Limited",
    "sector": "Logistics / intermodal transportation, storage and warehousing",
    "broad_industry_group": "Logistics and transportation",
    "country": "India",
    "source_id": "SRC-CO-GATEWAY-20250331-BRSR-v1",
    "source_title": "Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.gatewaydistriparks.com/Uploads/prospectus/2175pdctfile_GDLBRSR2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "source_attribution": "Gateway Distriparks Limited, Gateway Distriparks Limited Business Responsibility and Sustainability Report2024-25, PDF p19 (source unnumbered); Principle6 EI7 GHG; footnotes continue PDF20",
    "footnote_context": "FY2024-25 Scope2 retained. The ** continuation note describes an average CEA grid factor including renewable energy, while the printed ** is on the prior-year column header. Its precise year coverage is ambiguous. No explicit location-based/market-based label is provided.",
    "comparability_caveat": "FY2025_scope2_factor_note_year_marker_ambiguous",
    "transcription_checked_at": "2026-10-05T11:11:32Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [
      "VER-61142ac20e946a02634b"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-GIPCL-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "3266803.30",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Gujarat Industries Power Company Limited standalone BRSR, explicitly including corporate office, power/manufacturing plants and own captive mining operations.",
    "geography_if_relevant": "Own-year FY2023 Section A reports 10 national plants and one office; later sources report 14 plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "method": "Source-reported quantity; source-vintage and table-specific qualifications retained. Nitium transcription checks are not independent assurance of measurement.",
    "denominator_if_relevant": "",
    "printed_page": "95",
    "pdf_page_or_html_locator": "97",
    "table_or_note": "FY2022-23 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-source values/states and source-era notes are retained separately.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-GIPCL",
    "company_name": "Gujarat Industries Power Company Limited",
    "sector": "Electric power generation, transmission and distribution; captive mining",
    "broad_industry_group": "Power generation",
    "country": "India",
    "source_id": "SRC-CO-GIPCL-20240331-AR-v1",
    "source_title": "Annual Report 2023-2024 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/2845202403450339th-Annual-Report-2023-24.pdf",
    "source_retrieved_at": "2026-10-06T05:53:31.152973+00:00",
    "source_access_note": "",
    "source_locator": "Printed p95 / PDF or HTML 97; FY2022-23 comparative column; Total Scope 1 emissions",
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2023-2024 including BRSR, Printed p95 / PDF or HTML 97; FY2022-23 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment. Original FY2023 amounts 10423.91/2949.22 differ materially from later 3266803.30/285406.30 in the same literal unit. Original IPCC2006, AR6 GWP and CEA version18 notes remain original-source history only. No explicit reason for these particular differences was found.",
    "comparability_caveat": "SOURCE_VINTAGE_LIMIT",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-81e2f2de090d369a872f"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-46615a8e94b53fb70af1",
      "BIND-d37e12920f0f672142c4"
    ],
    "source_history_id": "HIST-81e2f2de090d369a872f",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-GIPCL-20230331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "285406.30",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Gujarat Industries Power Company Limited standalone BRSR, explicitly including corporate office, power/manufacturing plants and own captive mining operations.",
    "geography_if_relevant": "Own-year FY2023 Section A reports 10 national plants and one office; later sources report 14 plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "method": "Source-reported quantity; source-vintage and table-specific qualifications retained. Nitium transcription checks are not independent assurance of measurement.",
    "denominator_if_relevant": "",
    "printed_page": "95",
    "pdf_page_or_html_locator": "97",
    "table_or_note": "FY2022-23 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-source values/states and source-era notes are retained separately.",
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    "normalized_unit": "",
    "normalization_basis": "",
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    "source_id": "SRC-CO-GIPCL-20240331-AR-v1",
    "source_title": "Annual Report 2023-2024 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/2845202403450339th-Annual-Report-2023-24.pdf",
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    "source_access_note": "",
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    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2023-2024 including BRSR, Printed p95 / PDF or HTML 97; FY2022-23 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment. Original FY2023 amounts 10423.91/2949.22 differ materially from later 3266803.30/285406.30 in the same literal unit. Original IPCC2006, AR6 GWP and CEA version18 notes remain original-source history only. No explicit reason for these particular differences was found.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VINTAGE_LIMIT",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
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    "denominator_if_relevant": "",
    "printed_page": "99",
    "pdf_page_or_html_locator": "101",
    "table_or_note": "FY2023-24 comparative column; Total Scope 1 emissions",
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    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2024-2025 including BRSR, Printed p99 / PDF or HTML 101; FY2023-24 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment.",
    "comparability_caveat": "SOURCE_VINTAGE_LIMIT",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
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    "method": "Source-reported quantity; source-vintage and table-specific qualifications retained. Nitium transcription checks are not independent assurance of measurement.",
    "denominator_if_relevant": "",
    "printed_page": "99",
    "pdf_page_or_html_locator": "101",
    "table_or_note": "FY2023-24 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-source values/states and source-era notes are retained separately.",
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    "source_access_note": "",
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    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2024-2025 including BRSR, Printed p99 / PDF or HTML 101; FY2023-24 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VINTAGE_LIMIT",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
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    "dataset_version": "0.6.0-sample1661",
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  {
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    "metric_id": "GHG_SCOPE1",
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    "geography_if_relevant": "Own-year Section A reports 14 national plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "method": "Source-reported quantity; source-vintage and table-specific qualifications retained. Nitium transcription checks are not independent assurance of measurement.",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "99",
    "table_or_note": "FY2024-25 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original-source values/states and source-era notes are retained separately.",
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    "source_title": "Annual Report 2025-2026 including BRSR",
    "source_url": "https://www.gipcl.com/webfiles/resources/2404202602043041st-Annual-Report-for-the-FY-2025-26.pdf",
    "source_retrieved_at": "2026-10-06T05:53:31.151880+00:00",
    "source_access_note": "",
    "source_locator": "Printed p97 / PDF or HTML 99; FY2024-25 comparative column; Total Scope 1 emissions",
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2025-2026 including BRSR, Printed p97 / PDF or HTML 99; FY2024-25 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment. Later GHG note(c) states amended calculations using more accurate energy details and reinstated previous-year figures. It does not disclose a reconstructed factor or named Scope2 method.",
    "comparability_caveat": "SOURCE_VINTAGE_LIMIT",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
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    "dataset_version": "0.6.0-sample1661",
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  {
    "observation_id": "OBS-CO-GIPCL-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
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    "period_start": "2024-04-01",
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    "geography_if_relevant": "Own-year Section A reports 14 national plants and three offices. The reported market is Gujarat, India. No constant-facility contribution or cross-year measurement comparability is inferred.",
    "method": "Source-reported quantity; source-vintage and table-specific qualifications retained. Nitium transcription checks are not independent assurance of measurement.",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "99",
    "table_or_note": "FY2024-25 comparative column; Total Scope 2 emissions",
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    "source_url": "https://www.gipcl.com/webfiles/resources/2404202602043041st-Annual-Report-for-the-FY-2025-26.pdf",
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    "source_access_note": "",
    "source_locator": "Printed p97 / PDF or HTML 99; FY2024-25 comparative column; Total Scope 2 emissions",
    "source_attribution": "Gujarat Industries Power Company Limited, Annual Report 2025-2026 including BRSR, Printed p97 / PDF or HTML 99; FY2024-25 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment. Later GHG note(c) states amended calculations using more accurate energy details and reinstated previous-year figures. It does not disclose a reconstructed factor or named Scope2 method.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VINTAGE_LIMIT",
    "transcription_checked_at": "2026-10-06T06:06:15.638163+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
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    "method": "Source-reported quantity; source-vintage and table-specific qualifications retained. Nitium transcription checks are not independent assurance of measurement.",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "99",
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    "footnote_context": "P6 EI7 (original FY2023 EI6). Selected source describes fuel/electricity use at corporate office, mining and electricity-generation facilities in India and says no other process/fugitive emissions. Scope2 location-based/market-based method, selected factor vintage and selected GWP version are not specified. Air-emission monitoring/assessor claims above the table do not establish GHG assurance; the GHG continuation states no independent assessment. Later GHG note(c) states amended calculations using more accurate energy details and reinstated previous-year figures. It does not disclose a reconstructed factor or named Scope2 method.",
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    "dataset_version": "0.6.0-sample1661",
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    "source_history_id": null,
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  {
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    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
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    "denominator_if_relevant": "",
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    "pdf_page_or_html_locator": "99",
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    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;SOURCE_VINTAGE_LIMIT",
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    "period_qualification_reference": "period-qualifications.csv/json",
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    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-JKLAKSHMI-20240331-GHG_SCOPE1",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "5827444.13",
    "original_unit": "Metric tonnes of Co2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Prior-year standalone JK Lakshmi Cement cement-unit comparative; excludes Udaipur Cement Works operations. FY2024-25 report explicitly says the two years are not comparable. Do not transfer the current-year >90% footprint figure or current energy process boundary to this comparative.",
    "geography_if_relevant": "India; reporting-boundary exclusions retained",
    "method": "Scope 1 prior comparative; factors, vintage and GWP basis not established",
    "denominator_if_relevant": "",
    "printed_page": "165",
    "pdf_page_or_html_locator": "167 (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_specific_value",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-JKLAKSHMI",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
    "source_title": "Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "source_attribution": "JK Lakshmi Cement Limited, Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report, Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "footnote_context": "FY2023-24 Scope 1 is 5827444.13 in the printed CO2-equivalent unit, expressly pre-merger and excluding Udaipur. No energy restatement or current GHG physical-intensity denominator is applied to this absolute GHG cell. Prior period is corroborated by issuer Note 73(ii), printed 242/PDF 244 (preceding period starts 1 April 2023), and issuer profit-and-loss date header, printed 190/PDF 192 (year ends 31 March 2024). Financial-statement merger restatement is not applied to these expressly pre-merger BRSR comparatives.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T12:57:11Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-JKLAKSHMI-20240331-GHG_SCOPE2_UNSPECIFIED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "186551.00",
    "original_unit": "Metric tonnes of Co2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Prior-year standalone JK Lakshmi Cement cement-unit comparative; excludes Udaipur Cement Works operations. FY2024-25 report explicitly says the two years are not comparable. Do not transfer the current-year >90% footprint figure or current energy process boundary to this comparative.",
    "geography_if_relevant": "India; reporting-boundary exclusions retained",
    "method": "Scope 2 prior comparative; location-based versus market-based unspecified; factors, vintage and GWP basis not established",
    "denominator_if_relevant": "",
    "printed_page": "165",
    "pdf_page_or_html_locator": "167 (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_specific_value",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-JKLAKSHMI",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
    "source_title": "Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "source_attribution": "JK Lakshmi Cement Limited, Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report, Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "footnote_context": "FY2023-24 Scope 2 is 186551.00 in the source unit and excludes Udaipur. Location-based versus market-based accounting is unspecified for this comparative. No same-period absolute-emissions restatement is identified. Prior period is corroborated by issuer Note 73(ii), printed 242/PDF 244 (preceding period starts 1 April 2023), and issuer profit-and-loss date header, printed 190/PDF 192 (year ends 31 March 2024). Financial-statement merger restatement is not applied to these expressly pre-merger BRSR comparatives.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T12:57:11Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-JKLAKSHMI-20250331-GHG_SCOPE1",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "7007134.00",
    "original_unit": "Metric tonnes of Co2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone cement integrated and grinding units in India, including Udaipur Cement Works operations for April 2024 to March 2025 after merger with an appointed date of 1 April 2024. Other subsidiaries and joint ventures excluded. Report overview says nonfinancial coverage exceeds 90% of business footprint, not full-company coverage.",
    "geography_if_relevant": "India; reporting-boundary exclusions retained",
    "method": "Scope 1 company-reported; exact calculation factors, vintage and GWP basis not established",
    "denominator_if_relevant": "",
    "printed_page": "165",
    "pdf_page_or_html_locator": "167 (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_specific_value",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-JKLAKSHMI",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
    "source_title": "Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "source_attribution": "JK Lakshmi Cement Limited, Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report, Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "footnote_context": "FY2024-25 Scope 1 is 7007134.00 in the printed CO2-equivalent unit, including Udaipur Cement Integrated Unit. The accompanying merger note declares non-comparability with the prior year. Exact emission-factor vintage and GWP basis are not established from the examined issuer disclosure. Period dates are stated directly in Section A Q9, printed 138/PDF 140, and About the Report, unnumbered PDF 2.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T12:57:11Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-JKLAKSHMI-20250331-GHG_SCOPE2_UNSPECIFIED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "237401.50",
    "original_unit": "Metric tonnes of Co2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone cement integrated and grinding units in India, including Udaipur Cement Works operations for April 2024 to March 2025 after merger with an appointed date of 1 April 2024. Other subsidiaries and joint ventures excluded. Report overview says nonfinancial coverage exceeds 90% of business footprint, not full-company coverage.",
    "geography_if_relevant": "India; reporting-boundary exclusions retained",
    "method": "Scope 2 company-reported; location-based versus market-based unspecified; factors, vintage and GWP basis not established",
    "denominator_if_relevant": "",
    "printed_page": "165",
    "pdf_page_or_html_locator": "167 (one-based PDF page)",
    "table_or_note": "P6 EI7",
    "restatement_status": "no_restatement_marked_for_this_specific_value",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-JKLAKSHMI",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
    "source_title": "Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "source_attribution": "JK Lakshmi Cement Limited, Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report, Printed p165 / PDF or HTML 167 (one-based PDF page); P6 EI7",
    "footnote_context": "FY2024-25 Scope 2 is 237401.50 in the source unit and includes Udaipur. The table does not specify location-based versus market-based accounting. Preserve that uncertainty; do not infer method from renewable-energy statements. Period dates are stated directly in Section A Q9, printed 138/PDF 140, and About the Report, unnumbered PDF 2.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T12:57:11Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-JKLAKSHMI-20250331-GHG_SCOPE3_SELECTED_CATEGORIES",
    "metric_id": "GHG_SCOPE3_SELECTED_CATEGORIES",
    "original_metric_label": "Total Scope 3 emissions",
    "reported_value": "80371.29",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone cement integrated and grinding units in India, including Udaipur Cement Works operations for April 2024 to March 2025 after merger with an appointed date of 1 April 2024. Other subsidiaries and joint ventures excluded. Report overview says nonfinancial coverage exceeds 90% of business footprint, not full-company coverage. Scope 3 is limited to eight explicitly enumerated categories.",
    "geography_if_relevant": "India; reporting-boundary exclusions retained",
    "method": "Company-reported selected Scope 3 categories 1, 2, 3, 4, 5, 6, 7 and 9; within-category coverage and factors not established",
    "denominator_if_relevant": "",
    "printed_page": "168",
    "pdf_page_or_html_locator": "170 (one-based PDF page)",
    "table_or_note": "P6 LI2",
    "restatement_status": "no_restatement_marked_for_this_specific_value",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-JKLAKSHMI",
    "company_name": "JK Lakshmi Cement Limited",
    "sector": "Cement and building materials",
    "broad_industry_group": "Cement and building materials",
    "country": "India",
    "source_id": "SRC-CO-JKLAKSHMI-20250331-AR-v1",
    "source_title": "Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report",
    "source_url": "https://www.jklakshmicement.com/wp-content/uploads/2025/09/Annual-Report-2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p168 / PDF or HTML 170 (one-based PDF page); P6 LI2",
    "source_attribution": "JK Lakshmi Cement Limited, Integrated Annual Report 2024-25, including Business Responsibility & Sustainability Report, Printed p168 / PDF or HTML 170 (one-based PDF page); P6 LI2",
    "footnote_context": "FY2024-25 Scope 3 is 80371.29 and explicitly post-merger. It covers eight enumerated categories: purchased goods and services (1), capital goods (2), fuel (3), upstream transportation and distribution (4), waste generated in operations (5), business travel (6), employee commuting (7), and downstream transportation and distribution (9). Source category 3 is labelled Fuel; no additional coverage is invented. No category breakdown, factor vintage, GWP basis or within-category completeness is supplied here. This is not a complete all-category inventory. Period dates are stated directly in Section A Q9, printed 138/PDF 140, and About the Report, unnumbered PDF 2.",
    "comparability_caveat": "FY2024-25_selected_scope3_categories_post_merger",
    "transcription_checked_at": "2026-10-05T12:57:11Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KPRMILL-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "59833.96",
    "original_unit": "Metric tonnes of Co₂ equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone K.P.R. Mill Limited, per report Section A Q13; subsidiaries are not consolidated.",
    "geography_if_relevant": "No geographic disaggregation in the selected metric table.",
    "method": "Source-reported Scope 1; factors and GWP not specified in selected table",
    "denominator_if_relevant": "",
    "printed_page": "67",
    "pdf_page_or_html_locator": "77",
    "table_or_note": "Principle 6 Essential Q7 GHG emissions",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KPRMILL",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-KPRMILL-20240331-AR-v1",
    "source_title": "K.P.R. Mill Limited Annual Report 2023-24",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/2.-Annual-Report-2024.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "source_attribution": "K.P.R. Mill Limited, K.P.R. Mill Limited Annual Report 2023-24, Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "footnote_context": "No location-based or market-based method is identified in the selected GHG table. GWP basis and emission factors are not specified there. Nearby air-pollutant footnotes belong to Q6, not the Q7 GHG table. External assessment prose is not evidence of independent verification by Nitium. March year-end is explicit in the issuer Board report; April 1 start is qualified inference from the BRSR fiscal-year label, not an explicit BRSR date range.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T23:17:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-3e19e21840ba6c8b92df"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-3e19e21840ba6c8b92df",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-KPRMILL-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "161703.12",
    "original_unit": "Metric tonnes of Co₂ equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone K.P.R. Mill Limited, per report Section A Q13; subsidiaries are not consolidated.",
    "geography_if_relevant": "No geographic disaggregation in the selected metric table.",
    "method": "Scope 2 basis not specified",
    "denominator_if_relevant": "",
    "printed_page": "67",
    "pdf_page_or_html_locator": "77",
    "table_or_note": "Principle 6 Essential Q7 GHG emissions",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KPRMILL",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-KPRMILL-20240331-AR-v1",
    "source_title": "K.P.R. Mill Limited Annual Report 2023-24",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/2.-Annual-Report-2024.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "source_attribution": "K.P.R. Mill Limited, K.P.R. Mill Limited Annual Report 2023-24, Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "footnote_context": "No location-based or market-based method is identified in the selected GHG table. GWP basis and emission factors are not specified there. Nearby air-pollutant footnotes belong to Q6, not the Q7 GHG table. External assessment prose is not evidence of independent verification by Nitium. March year-end is explicit in the issuer Board report; April 1 start is qualified inference from the BRSR fiscal-year label, not an explicit BRSR date range.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T23:17:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-7c215ee59d98280c9054"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-7c215ee59d98280c9054",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-KPRMILL-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "59287.07",
    "original_unit": "Metric tonnes of Co₂e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone K.P.R. Mill Limited, per report Section A Q13; subsidiaries are not consolidated.",
    "geography_if_relevant": "No geographic disaggregation in the selected metric table.",
    "method": "Source-reported Scope 1; factors and GWP not specified in selected table",
    "denominator_if_relevant": "",
    "printed_page": "67",
    "pdf_page_or_html_locator": "77",
    "table_or_note": "Principle 6 Essential Q7 GHG emissions",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KPRMILL",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-KPRMILL-20250331-AR-v1",
    "source_title": "K.P.R. Mill Limited Annual Report 2024-25",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/2._Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "source_attribution": "K.P.R. Mill Limited, K.P.R. Mill Limited Annual Report 2024-25, Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "footnote_context": "No location-based or market-based method is identified in the selected GHG table. GWP basis and emission factors are not specified there. Nearby air-pollutant footnotes belong to Q6, not the Q7 GHG table. External assessment prose is not evidence of independent verification by Nitium. March year-end is explicit in the issuer Board report; April 1 start is qualified inference from the BRSR fiscal-year label, not an explicit BRSR date range.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T23:17:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KPRMILL-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "120130.15",
    "original_unit": "Metric tonnes of Co₂e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone K.P.R. Mill Limited, per report Section A Q13; subsidiaries are not consolidated.",
    "geography_if_relevant": "No geographic disaggregation in the selected metric table.",
    "method": "Scope 2 basis not specified",
    "denominator_if_relevant": "",
    "printed_page": "67",
    "pdf_page_or_html_locator": "77",
    "table_or_note": "Principle 6 Essential Q7 GHG emissions",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KPRMILL",
    "company_name": "K.P.R. Mill Limited",
    "sector": "Textile manufacturing: yarn, fabric and garments",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-KPRMILL-20250331-AR-v1",
    "source_title": "K.P.R. Mill Limited Annual Report 2024-25",
    "source_url": "https://bkend.kprmilllimited.com/media/documents/2._Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "source_attribution": "K.P.R. Mill Limited, K.P.R. Mill Limited Annual Report 2024-25, Printed p67 / PDF or HTML 77; Principle 6 Essential Q7 GHG emissions",
    "footnote_context": "No location-based or market-based method is identified in the selected GHG table. GWP basis and emission factors are not specified there. Nearby air-pollutant footnotes belong to Q6, not the Q7 GHG table. External assessment prose is not evidence of independent verification by Nitium. March year-end is explicit in the issuer Board report; April 1 start is qualified inference from the BRSR fiscal-year label, not an explicit BRSR date range.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T23:17:58Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KRBL-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "12107.63",
    "original_unit": "TCo2e",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone KRBL per BRSR Section A Q13",
    "geography_if_relevant": "KRBL standalone entity; Section A Q18 reports five national plants and two national offices, with international operations cells shown as dashes",
    "method": "scope_1_reported; later_comparative_factor_not_explicit; original_year_source_names_IPCC2006_and_DEFRA2023",
    "denominator_if_relevant": "",
    "printed_page": "34",
    "pdf_page_or_html_locator": "34",
    "table_or_note": "Principle6 Essential Indicator7 GHG and factors footnotes",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KRBL",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-KRBL-20250331-BRSR-v1",
    "source_title": "KRBL Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://krblrice.com/wp-content/uploads/2025/08/KRBL-AR-2024-25_BRSR_280825.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "source_attribution": "KRBL Limited, KRBL Limited Business Responsibility and Sustainability Report FY2024-25, Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "footnote_context": "FY2023-24 cell carries no # marker. The adjacent source factor footnote is marked on the current-year cell; applicability of that factor edition to this comparative is not explicit. The original FY2023-24 BRSR printed125/PDF17 right reports the same12107.63 TCo2e with a# marker. Its note names IPCC2006 and DEFRA2023 for fuels/fugitive emissions. This establishes the earlier report's cited basis, while the later comparative table does not explicitly reassign that factor vintage. Original-year source: https://krblrice.com/wp-content/uploads/2024/08/KRBL-Limited-BRSR-2023-24.pdf#page=17 .",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:53:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [
      "VER-6217991cf4650fc85c76"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KRBL-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "17854.36",
    "original_unit": "TCo2e",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone KRBL per BRSR Section A Q13",
    "geography_if_relevant": "KRBL standalone entity; Section A Q18 reports five national plants and two national offices, with international operations cells shown as dashes",
    "method": "scope_2_method_not_disclosed; later_comparative_factor_not_explicit; original_year_source_names_CEA19_Dec2023",
    "denominator_if_relevant": "",
    "printed_page": "34",
    "pdf_page_or_html_locator": "34",
    "table_or_note": "Principle6 Essential Indicator7 GHG and factors footnotes",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KRBL",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-KRBL-20250331-BRSR-v1",
    "source_title": "KRBL Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://krblrice.com/wp-content/uploads/2025/08/KRBL-AR-2024-25_BRSR_280825.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "source_attribution": "KRBL Limited, KRBL Limited Business Responsibility and Sustainability Report FY2024-25, Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "footnote_context": "FY2023-24 comparative cell carries no * marker. Neither Scope2 method nor the applicability of current-year factor edition to this comparative is explicit in the table. The original FY2023-24 BRSR printed125/PDF17 right reports the same17854.36 TCo2e with a* marker naming CEA CO2 Baseline Database version19.0, December2023. This is earlier-source factor provenance, not a new Scope2 method classification or proof of factor reassignment in the later comparative. Original-year source: https://krblrice.com/wp-content/uploads/2024/08/KRBL-Limited-BRSR-2023-24.pdf#page=17 .",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:53:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [
      "VER-3ed8de04bcdb2452d96d"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KRBL-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "23654.88",
    "original_unit": "TCo2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone KRBL per BRSR Section A Q13",
    "geography_if_relevant": "KRBL standalone entity; Section A Q18 reports five national plants and two national offices, with international operations cells shown as dashes",
    "method": "scope_1_reported; fuel/fugitive factors attributed to DEFRA2024",
    "denominator_if_relevant": "",
    "printed_page": "34",
    "pdf_page_or_html_locator": "34",
    "table_or_note": "Principle6 Essential Indicator7 GHG and factors footnotes",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KRBL",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-KRBL-20250331-BRSR-v1",
    "source_title": "KRBL Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://krblrice.com/wp-content/uploads/2025/08/KRBL-AR-2024-25_BRSR_280825.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "source_attribution": "KRBL Limited, KRBL Limited Business Responsibility and Sustainability Report FY2024-25, Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "footnote_context": "FY2024-25 value bears #. Footnote attributes fuel and fugitive factors to DEFRA UK Government GHG Conversion Factors for Company Reporting2024. Company-reported factor reference only; no external assurance is reported for this table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:03:28Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KRBL-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "11215.51",
    "original_unit": "TCo2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone KRBL per BRSR Section A Q13",
    "geography_if_relevant": "KRBL standalone entity; Section A Q18 reports five national plants and two national offices, with international operations cells shown as dashes",
    "method": "scope_2_method_not_disclosed; electricity_factor_source_version20.0_2024",
    "denominator_if_relevant": "",
    "printed_page": "34",
    "pdf_page_or_html_locator": "34",
    "table_or_note": "Principle6 Essential Indicator7 GHG and factors footnotes",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KRBL",
    "company_name": "KRBL Limited",
    "sector": "Consumer foods / rice processing",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-KRBL-20250331-BRSR-v1",
    "source_title": "KRBL Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://krblrice.com/wp-content/uploads/2025/08/KRBL-AR-2024-25_BRSR_280825.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "source_attribution": "KRBL Limited, KRBL Limited Business Responsibility and Sustainability Report FY2024-25, Printed p34 / PDF or HTML 34; Principle6 Essential Indicator7 GHG and factors footnotes",
    "footnote_context": "FY2024-25 value bears *. Electricity factor footnote names CO2 Baseline Database for the Indian Power Sector User Guide Version20.0 published2024. Location-based or market-based method is not explicitly stated; no method is inferred from that factor source.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T11:03:28Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-KIMS-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "1290.03",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Krishna Institute of Medical Sciences Limited standalone basis, explicitly stated in BRSR Q13; not the consolidated hospital group. Own-year FY2023 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "geography_if_relevant": "Own-year FY2023 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "method": "Company-reported value with source-specific limitations. No independent measurement assurance by Nitium; transcribed source checking is separate from assurance.",
    "denominator_if_relevant": "",
    "printed_page": "163",
    "pdf_page_or_html_locator": "83 right",
    "table_or_note": "FY2022-23 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history retained where available.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KIMS",
    "company_name": "Krishna Institute of Medical Sciences Limited",
    "sector": "Hospital and medical care services",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_id": "SRC-CO-KIMS-20240331-AR-v1",
    "source_title": "Integrated Annual Report 2023-24 including BRSR",
    "source_url": "https://assets.kimshospitals.com/docs/production/Kims_ar_2023_24_2_1724495737.pdf",
    "source_retrieved_at": "2026-10-06T05:19:37.254410+00:00",
    "source_access_note": "",
    "source_locator": "Printed p163 / PDF or HTML 83 right; FY2022-23 comparative column; Total Scope 1 emissions",
    "source_attribution": "Krishna Institute of Medical Sciences Limited, Integrated Annual Report 2023-24 including BRSR, Printed p163 / PDF or HTML 83 right; FY2022-23 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (EI6 in the original FY2023 report). Scope2 location-based/market-based method, factor vintage and GWP version are not specified in the selected table. The physical scope is standalone and changing hospital counts prevent an unqualified constant-site trend. Selected source says no independent GHG assessment.",
    "comparability_caveat": "SCOPE2_METHOD_UNSPECIFIED;HOSPITAL_PERIMETER_LIMIT",
    "transcription_checked_at": "2026-10-06T05:45:44.051575+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-c1270b4293d2e51fbdaf"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-4c8d4b5463cfc439ce57",
      "BIND-d8dbdbd102e758298f1f"
    ],
    "source_history_id": "HIST-c1270b4293d2e51fbdaf",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-KIMS-20230331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "7478.99",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Krishna Institute of Medical Sciences Limited standalone basis, explicitly stated in BRSR Q13; not the consolidated hospital group. Own-year FY2023 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "geography_if_relevant": "Own-year FY2023 BRSR identifies four hospitals at Secunderabad, Nellore, Rajahmundry and Ongole. Later FY2026 reports six hospitals; that current count is not transferred backward and a constant measurement perimeter is not assumed.",
    "method": "Company-reported value with source-specific limitations. No independent measurement assurance by Nitium; transcribed source checking is separate from assurance.",
    "denominator_if_relevant": "",
    "printed_page": "163",
    "pdf_page_or_html_locator": "83 right",
    "table_or_note": "FY2022-23 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history retained where available.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-KIMS",
    "company_name": "Krishna Institute of Medical Sciences Limited",
    "sector": "Hospital and medical care services",
    "broad_industry_group": "Healthcare services",
    "country": "India",
    "source_id": "SRC-CO-KIMS-20240331-AR-v1",
    "source_title": "Integrated Annual Report 2023-24 including BRSR",
    "source_url": "https://assets.kimshospitals.com/docs/production/Kims_ar_2023_24_2_1724495737.pdf",
    "source_retrieved_at": "2026-10-06T05:19:37.254410+00:00",
    "source_access_note": "",
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  {
    "observation_id": "OBS-CO-MAZDOCK-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "505.30",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone MDL with off-road vehicles excluded as stated on p39",
    "geography_if_relevant": "Standalone reporting entity; national plants and international offices reported. Metric geography not separately resolved.",
    "method": "reported_scope1; company-owned mobile-combustion factors from India GHG Program; off-road vehicles omitted",
    "denominator_if_relevant": "",
    "printed_page": "39",
    "pdf_page_or_html_locator": "39",
    "table_or_note": "Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "restatement_status": "no_specific_restatement_marked_for_this_value; general_report_note_numbers_rationalized_where_required",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-MAZDOCK",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-MAZDOCK-20250331-BRSR-v1",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025",
    "source_url": "https://mazagondock.in/images/pdf/Business%20Responsibility%20and%20Sustainability%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025, Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "footnote_context": "General report note on p2 says numbers have been rationalized where required. Off-road vehicles (forklifts, cherry pickers, SPMTs and cranes) are excluded because distance data are unavailable and the issuer avoids mixing methodologies. Note 17 cites India GHG Program road-transport emission factors for company-owned vehicles. Do not present as a complete inventory covering omitted vehicles.",
    "comparability_caveat": "known_scope1_exclusions; unsuitable for unqualified full-inventory comparison",
    "transcription_checked_at": "2026-10-05T10:09:51Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-ca9fc99389445c1bce30"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-ca9fc99389445c1bce30",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-MAZDOCK-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "9760.69",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone MDL, Section A Q13",
    "geography_if_relevant": "Standalone reporting entity; national plants and international offices reported. Metric geography not separately resolved.",
    "method": "scope2_method_not_explicitly_labelled; CEA CO2 Baseline Database v20.0 December2024 factor source",
    "denominator_if_relevant": "",
    "printed_page": "39",
    "pdf_page_or_html_locator": "39",
    "table_or_note": "Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "restatement_status": "no_specific_restatement_marked_for_this_value; general_report_note_numbers_rationalized_where_required",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-MAZDOCK",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-MAZDOCK-20250331-BRSR-v1",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025",
    "source_url": "https://mazagondock.in/images/pdf/Business%20Responsibility%20and%20Sustainability%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025, Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "footnote_context": "General report note on p2 says numbers have been rationalized where required. Note 18 identifies CEA CO2 Baseline Database, User Guide Version 20.0 December 2024. The table does not explicitly label location- or market-based accounting; do not assign a method from factor-source alone.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:09:51Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-e6a4b7cb616c9cbda268"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-e6a4b7cb616c9cbda268",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-MAZDOCK-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "594.84",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone MDL with off-road vehicles excluded as stated on p39",
    "geography_if_relevant": "Standalone reporting entity; national plants and international offices reported. Metric geography not separately resolved.",
    "method": "reported_scope1; company-owned mobile-combustion factors from India GHG Program; off-road vehicles omitted",
    "denominator_if_relevant": "",
    "printed_page": "39",
    "pdf_page_or_html_locator": "39",
    "table_or_note": "Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "restatement_status": "no_specific_restatement_marked_for_this_value; general_report_note_numbers_rationalized_where_required",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-MAZDOCK",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-MAZDOCK-20250331-BRSR-v1",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025",
    "source_url": "https://mazagondock.in/images/pdf/Business%20Responsibility%20and%20Sustainability%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025, Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "footnote_context": "General report note on p2 says numbers have been rationalized where required. Off-road vehicles (forklifts, cherry pickers, SPMTs and cranes) are excluded because distance data are unavailable and the issuer avoids mixing methodologies. Note 17 cites India GHG Program road-transport emission factors for company-owned vehicles. Do not present as a complete inventory covering omitted vehicles.",
    "comparability_caveat": "known_scope1_exclusions; unsuitable for unqualified full-inventory comparison",
    "transcription_checked_at": "2026-10-05T10:09:51Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-MAZDOCK-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "10282.39",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone MDL, Section A Q13",
    "geography_if_relevant": "Standalone reporting entity; national plants and international offices reported. Metric geography not separately resolved.",
    "method": "scope2_method_not_explicitly_labelled; CEA CO2 Baseline Database v20.0 December2024 factor source",
    "denominator_if_relevant": "",
    "printed_page": "39",
    "pdf_page_or_html_locator": "39",
    "table_or_note": "Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "restatement_status": "no_specific_restatement_marked_for_this_value; general_report_note_numbers_rationalized_where_required",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-MAZDOCK",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-MAZDOCK-20250331-BRSR-v1",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025",
    "source_url": "https://mazagondock.in/images/pdf/Business%20Responsibility%20and%20Sustainability%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025, Printed p39 / PDF or HTML 39; Principle6 Essential Indicator7; notes16-20 and off-road exclusions",
    "footnote_context": "General report note on p2 says numbers have been rationalized where required. Note 18 identifies CEA CO2 Baseline Database, User Guide Version 20.0 December 2024. The table does not explicitly label location- or market-based accounting; do not assign a method from factor-source alone.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:09:51Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-MAZDOCK-20250331-GHG_SCOPE3_BUSINESS_TRAVEL-STANDALONE",
    "metric_id": "GHG_SCOPE3_BUSINESS_TRAVEL",
    "original_metric_label": "Total Scope 3 emissions - Limited",
    "reported_value": "316.19",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone MDL business travel only; other Scope3 categories not in this reported total",
    "geography_if_relevant": "Standalone reporting entity; national plants and international offices reported. Metric geography not separately resolved.",
    "method": "limited_business_travel; flights assumed one-way",
    "denominator_if_relevant": "",
    "printed_page": "43",
    "pdf_page_or_html_locator": "43",
    "table_or_note": "Principle6 Leadership Indicator2 and business-travel footnote",
    "restatement_status": "no_specific_restatement_marked_for_this_value; general_report_note_numbers_rationalized_where_required",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-MAZDOCK",
    "company_name": "Mazagon Dock Shipbuilders Limited",
    "sector": "Shipbuilding and ship repair",
    "broad_industry_group": "Shipbuilding and ship repair",
    "country": "India",
    "source_id": "SRC-CO-MAZDOCK-20250331-BRSR-v1",
    "source_title": "Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025",
    "source_url": "https://mazagondock.in/images/pdf/Business%20Responsibility%20and%20Sustainability%20Report%202024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p43 / PDF or HTML 43; Principle6 Leadership Indicator2 and business-travel footnote",
    "source_attribution": "Mazagon Dock Shipbuilders Limited, Mazagon Dock Shipbuilders Limited Business Responsibility & Sustainability Report2024-2025, Printed p43 / PDF or HTML 43; Principle6 Leadership Indicator2 and business-travel footnote",
    "footnote_context": "General report note on p2 says numbers have been rationalized where required. Only business travel is calculated; all flights treated as one-way trips. FY 2023-24 is explicitly not quantified and is not a numeric observation. Not a complete Scope 3 total.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:09:51Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-BECTORFOOD-20230331-GHG_SCOPE1-CONSOLIDATED",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "16863.42",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. FY2023 comparative; no table-specific manufacturing-only exclusion stated.",
    "geography_if_relevant": "Country split not supplied for this table. The general operations disclosure includes national plants/offices and an international office.",
    "method": "Emission factor and GWP basis unspecified in selected table.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "P6 EI7; FY 2023 comparative column",
    "restatement_status": "Latest examined FY2023 comparative in FY2024 edition, differing from own-year figures; not explicitly labelled restated on the selected table.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20240331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2023-24",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/09052024033000BusinessResponsibilityandSustainabilityReport(BRSR)FY2023-24.pdf",
    "source_retrieved_at": "2026-10-06T02:50:07.261690+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; P6 EI7; FY 2023 comparative column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2023-24, Printed p25 / PDF or HTML 25; P6 EI7; FY 2023 comparative column",
    "footnote_context": "FY2024 comparative differs from original FY2023 report; table gives no reconciliation or reason. General consolidated boundary does not establish matched sites or methods. FY2024 p23 has an asterisked energy restatement note tied to its nonrenewable fuel/subtotal rows; it is not applied to the unasterisked GHG rows on p25. FY2026 restatement notes do not explain this older discrepancy.",
    "comparability_caveat": "UNEXPLAINED_FY2023_COMPARATIVE_REVISION",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-b732c39dcb18f4f99e93"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-77d25b1edd22bcf4a28b",
      "BIND-958e29d1a3dc6cda7252"
    ],
    "source_history_id": "HIST-b732c39dcb18f4f99e93",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-BECTORFOOD-20230331-GHG_SCOPE2_UNSPECIFIED-CONSOLIDATED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "18510.24",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. FY2023 comparative; no table-specific manufacturing-only exclusion stated.",
    "geography_if_relevant": "Country split not supplied for this table. The general operations disclosure includes national plants/offices and an international office.",
    "method": "Scope 2 method unspecified; no location-based or market-based classification inferred.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "P6 EI7; FY 2023 comparative column",
    "restatement_status": "Latest examined FY2023 comparative in FY2024 edition, differing from own-year figures; not explicitly labelled restated on the selected table.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20240331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2023-24",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/09052024033000BusinessResponsibilityandSustainabilityReport(BRSR)FY2023-24.pdf",
    "source_retrieved_at": "2026-10-06T02:50:07.261690+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; P6 EI7; FY 2023 comparative column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2023-24, Printed p25 / PDF or HTML 25; P6 EI7; FY 2023 comparative column",
    "footnote_context": "FY2024 comparative differs from original FY2023 report; table gives no reconciliation or reason. General consolidated boundary does not establish matched sites or methods. FY2024 p23 has an asterisked energy restatement note tied to its nonrenewable fuel/subtotal rows; it is not applied to the unasterisked GHG rows on p25. FY2026 restatement notes do not explain this older discrepancy.",
    "comparability_caveat": "UNEXPLAINED_FY2023_COMPARATIVE_REVISION",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-c519c745d898094f2fa6"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-899270c580a5cfe5e85b",
      "BIND-8daeaa590f732a551b55"
    ],
    "source_history_id": "HIST-c519c745d898094f2fa6",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-BECTORFOOD-20240331-GHG_SCOPE1-CONSOLIDATED",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "17229.55",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. FY2024 comparative; no table-specific manufacturing-only exclusion stated.",
    "geography_if_relevant": "Country split not supplied for this table. The general operations disclosure includes national plants/offices and an international office.",
    "method": "Emission factor and GWP basis unspecified in selected table.",
    "denominator_if_relevant": "",
    "printed_page": "27",
    "pdf_page_or_html_locator": "27",
    "table_or_note": "P6 EI7; FY 2024 comparative column",
    "restatement_status": "FY2025 comparative selected; no numeric change from own-year FY2024 source.",
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    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20250331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2024-25",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08232025072224BusinessResponsibilityandSustainabilityReport(BRSR)FY2024-25.pdf",
    "source_retrieved_at": "2026-10-06T02:49:50.250044+00:00",
    "source_access_note": "",
    "source_locator": "Printed p27 / PDF or HTML 27; P6 EI7; FY 2024 comparative column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2024-25, Printed p27 / PDF or HTML 27; P6 EI7; FY 2024 comparative column",
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    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
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    "observation_version_history_ids": [],
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    "observation_id": "OBS-CO-BECTORFOOD-20240331-GHG_SCOPE2_UNSPECIFIED-CONSOLIDATED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "22092.36",
    "original_unit": "Metric tonnes of CO₂ equivalent",
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    "period_end": "2024-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. FY2024 comparative; no table-specific manufacturing-only exclusion stated.",
    "geography_if_relevant": "Country split not supplied for this table. The general operations disclosure includes national plants/offices and an international office.",
    "method": "Scope 2 method unspecified; no location-based or market-based classification inferred.",
    "denominator_if_relevant": "",
    "printed_page": "27",
    "pdf_page_or_html_locator": "27",
    "table_or_note": "P6 EI7; FY 2024 comparative column",
    "restatement_status": "FY2025 comparative selected; no numeric change from own-year FY2024 source.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
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    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20250331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2024-25",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08232025072224BusinessResponsibilityandSustainabilityReport(BRSR)FY2024-25.pdf",
    "source_retrieved_at": "2026-10-06T02:49:50.250044+00:00",
    "source_access_note": "",
    "source_locator": "Printed p27 / PDF or HTML 27; P6 EI7; FY 2024 comparative column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2024-25, Printed p27 / PDF or HTML 27; P6 EI7; FY 2024 comparative column",
    "footnote_context": "The FY2025 comparative repeats the numeric FY2024 own-year value. Its unit uses a subscript ₂, while the FY2024 unit prints CO2; typography preserved separately. No manufacturing-only limit from FY2026 is applied to this earlier source.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-de3477979365adebb270"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-0f8a4c1244d41b089f0d",
      "BIND-126dc5706a147595f7c9"
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    "source_history_id": "HIST-de3477979365adebb270",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-BECTORFOOD-20250331-GHG_SCOPE1-CONSOLIDATED",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "17533",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Table-specific scope: all manufacturing locations; excludes other locations such as offices and warehouses.",
    "geography_if_relevant": "India: Q18 identifies all plants as national and no international plants. This manufacturing-only table excludes offices.",
    "method": "Scope 1 emission factors described as IPCC; edition and GWP basis unspecified.",
    "denominator_if_relevant": "",
    "printed_page": "28",
    "pdf_page_or_html_locator": "28",
    "table_or_note": "P6 EI7; FY 2025 comparative column",
    "restatement_status": "FY2025 comparative explicitly restated in the FY2026 report to ensure consistency and comparability with the current reporting period; the note does not reconcile individual causes.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20260331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2025-26",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08262026045330BusinessResponsibilityandSustainabilityReport(BRSR)FY2025-26.pdf",
    "source_retrieved_at": "2026-10-06T02:49:31.919921+00:00",
    "source_access_note": "",
    "source_locator": "Printed p28 / PDF or HTML 28; P6 EI7; FY 2025 comparative column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2025-26, Printed p28 / PDF or HTML 28; P6 EI7; FY 2025 comparative column",
    "footnote_context": "P6 EI7 notes on p29 provide factors and manufacturing-only scope. Exact factor vintage applies to this FY2026 source, including its restated FY2025 column; it is not broadcast to FY2023/FY2024. GWP basis and gas disaggregation are not supplied in the selected table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-ed852f8495a53fa07a76"
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    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-5325ad3e4b437f2ddbb2",
      "BIND-a944934772554935112c"
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    "source_history_id": "HIST-ed852f8495a53fa07a76",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-BECTORFOOD-20250331-GHG_SCOPE2_UNSPECIFIED-CONSOLIDATED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "23895",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Table-specific scope: all manufacturing locations; excludes other locations such as offices and warehouses.",
    "geography_if_relevant": "India: Q18 identifies all plants as national and no international plants. This manufacturing-only table excludes offices.",
    "method": "Grid emission factor from Version 21 of the Central Electrical Authority CO₂ database, per source wording. Scope 2 method remains unspecified because the table does not explicitly label location-based or market-based.",
    "denominator_if_relevant": "",
    "printed_page": "28",
    "pdf_page_or_html_locator": "28",
    "table_or_note": "P6 EI7; FY 2025 comparative column",
    "restatement_status": "FY2025 comparative explicitly restated in the FY2026 report to ensure consistency and comparability with the current reporting period; the note does not reconcile individual causes.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20260331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2025-26",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08262026045330BusinessResponsibilityandSustainabilityReport(BRSR)FY2025-26.pdf",
    "source_retrieved_at": "2026-10-06T02:49:31.919921+00:00",
    "source_access_note": "",
    "source_locator": "Printed p28 / PDF or HTML 28; P6 EI7; FY 2025 comparative column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2025-26, Printed p28 / PDF or HTML 28; P6 EI7; FY 2025 comparative column",
    "footnote_context": "P6 EI7 notes on p29 provide factors and manufacturing-only scope. Exact factor vintage applies to this FY2026 source, including its restated FY2025 column; it is not broadcast to FY2023/FY2024. GWP basis and gas disaggregation are not supplied in the selected table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-40d2dd57e6f646b64781"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
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      "BIND-3497a97fb32f06ca6f56"
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    "source_history_id": "HIST-40d2dd57e6f646b64781",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-BECTORFOOD-20260331-GHG_SCOPE1-CONSOLIDATED",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "18452",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Table-specific scope: all manufacturing locations; excludes other locations such as offices and warehouses.",
    "geography_if_relevant": "India: Q18 identifies all plants as national and no international plants. This manufacturing-only table excludes offices.",
    "method": "Scope 1 emission factors described as IPCC; edition and GWP basis unspecified.",
    "denominator_if_relevant": "",
    "printed_page": "28",
    "pdf_page_or_html_locator": "28",
    "table_or_note": "P6 EI7; FY 2026 own-year column",
    "restatement_status": "Own-year original source.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
    "broad_industry_group": "Food processing",
    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20260331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2025-26",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08262026045330BusinessResponsibilityandSustainabilityReport(BRSR)FY2025-26.pdf",
    "source_retrieved_at": "2026-10-06T02:49:31.919921+00:00",
    "source_access_note": "",
    "source_locator": "Printed p28 / PDF or HTML 28; P6 EI7; FY 2026 own-year column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2025-26, Printed p28 / PDF or HTML 28; P6 EI7; FY 2026 own-year column",
    "footnote_context": "P6 EI7 notes on p29 provide factors and manufacturing-only scope. Exact factor vintage applies to this FY2026 source, including its restated FY2025 column; it is not broadcast to FY2023/FY2024. GWP basis and gas disaggregation are not supplied in the selected table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
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  {
    "observation_id": "OBS-CO-BECTORFOOD-20260331-GHG_SCOPE2_UNSPECIFIED-CONSOLIDATED",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
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    "boundary": "Mrs. Bectors Food Specialities Limited on a consolidated basis, as explicitly stated in Section A Q13 of the source edition. Table-specific scope: all manufacturing locations; excludes other locations such as offices and warehouses.",
    "geography_if_relevant": "India: Q18 identifies all plants as national and no international plants. This manufacturing-only table excludes offices.",
    "method": "Grid emission factor from Version 21 of the Central Electrical Authority CO₂ database, per source wording. Scope 2 method remains unspecified because the table does not explicitly label location-based or market-based.",
    "denominator_if_relevant": "",
    "printed_page": "28",
    "pdf_page_or_html_locator": "28",
    "table_or_note": "P6 EI7; FY 2026 own-year column",
    "restatement_status": "Own-year original source.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-BECTORFOOD",
    "company_name": "Mrs. Bectors Food Specialities Limited",
    "sector": "Food products: biscuit and bakery manufacturing (source NIC1071)",
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    "country": "India",
    "source_id": "SRC-CO-BECTORFOOD-20260331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report (BRSR), FY 2025-26",
    "source_url": "https://www.bectorfoods.com/panel/uploads/investor/08262026045330BusinessResponsibilityandSustainabilityReport(BRSR)FY2025-26.pdf",
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    "source_access_note": "",
    "source_locator": "Printed p28 / PDF or HTML 28; P6 EI7; FY 2026 own-year column",
    "source_attribution": "Mrs. Bectors Food Specialities Limited, Business Responsibility and Sustainability Report (BRSR), FY 2025-26, Printed p28 / PDF or HTML 28; P6 EI7; FY 2026 own-year column",
    "footnote_context": "P6 EI7 notes on p29 provide factors and manufacturing-only scope. Exact factor vintage applies to this FY2026 source, including its restated FY2025 column; it is not broadcast to FY2023/FY2024. GWP basis and gas disaggregation are not supplied in the selected table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T03:04:43.979213Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-NBCC-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "3396.13",
    "original_unit": "MT CO₂e",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone NBCC (India) Limited: Head Offices and respective Project/Zone Offices (RBG/SBGs), per original-period Section A Q13; subsidiaries not consolidated. Principle 6 excludes subcontracting services availed from contractor value-chain partners, per final BRSR notes.",
    "geography_if_relevant": "Entity-level with no geographic split in selected table. Operations include domestic and international offices; do not relabel as India-only.",
    "method": "company_reported_method_not_further_specified",
    "denominator_if_relevant": "",
    "printed_page": "203",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "P6 E7 greenhouse gases",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-NBCC",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_id": "SRC-CO-NBCC-20250331-BRSR-v1",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25, Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "footnote_context": "FY2023-24 comparative column. No gas breakdown, factor/GWP edition or detailed calculation method is given for Scope 1. Do not apply the Scope 2-specific footnote to this row. The Principle 6 contractor-services exclusion applies; see FY2024-25 BRSR printed 213/PDF 40; final issuer notes. Original-period source token 3,396.13 at FY2023-24 BRSR printed 193/PDF 39; . Same numerical value; newer heading defines MT CO₂e as metric tonnes CO2 equivalent.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T22:14:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-7658631d79fb98e9261d"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
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    "source_history_id": "HIST-7658631d79fb98e9261d",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-NBCC-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "881.82",
    "original_unit": "MT CO₂e",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone NBCC (India) Limited: Head Offices and respective Project/Zone Offices (RBG/SBGs), per original-period Section A Q13; subsidiaries not consolidated. Principle 6 excludes subcontracting services availed from contractor value-chain partners, per final BRSR notes.",
    "geography_if_relevant": "Entity-level with no geographic split in selected table. Operations include domestic and international offices; do not relabel as India-only.",
    "method": "GHG_Protocol_revised_method_CEA_factors_edition_unspecified_scope2_basis_unspecified",
    "denominator_if_relevant": "",
    "printed_page": "203",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "P6 E7 greenhouse gases",
    "restatement_status": "restated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-NBCC",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_id": "SRC-CO-NBCC-20250331-BRSR-v1",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25, Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "footnote_context": "FY2023-24 comparative column. The single-asterisk footnote states that Scope 2 methodology was revised in accordance with GHG Protocol, prior emissions were restated, and CEA report factors were used in both years. Exact CEA edition/factor and location-/market-based designation are unstated. The Principle 6 contractor-services exclusion applies; see FY2024-25 BRSR printed 213/PDF 40; final issuer notes. Original-period source token 4,433.76 at FY2023-24 BRSR printed 193/PDF 39; . Explicit methodology restatement. Newer minus original is -3551.94 metric tonnes CO2 equivalent; not a year-on-year reduction.",
    "comparability_caveat": "FY2023-24_explicit_scope2_restatement_minus3551.94;scope2_accounting_basis_unspecified",
    "transcription_checked_at": "2026-10-05T22:14:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-d566938365abb66819f5"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-d566938365abb66819f5",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-NBCC-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "2052.10",
    "original_unit": "MT CO₂e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone NBCC (India) Limited: Head Offices and respective Project/Zone Offices (RBG/SBGs), per original-period Section A Q13; subsidiaries not consolidated. Principle 6 excludes subcontracting services availed from contractor value-chain partners, per final BRSR notes.",
    "geography_if_relevant": "Entity-level with no geographic split in selected table. Operations include domestic and international offices; do not relabel as India-only.",
    "method": "company_reported_method_not_further_specified",
    "denominator_if_relevant": "",
    "printed_page": "203",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "P6 E7 greenhouse gases",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-NBCC",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_id": "SRC-CO-NBCC-20250331-BRSR-v1",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25, Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "footnote_context": "FY2024-25 current column. No gas breakdown, factor/GWP edition or detailed calculation method is given for Scope 1. Do not apply the Scope 2-specific footnote to this row. The Principle 6 contractor-services exclusion applies; see FY2024-25 BRSR printed 213/PDF 40; final issuer notes.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T22:14:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-NBCC-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "887.04",
    "original_unit": "MT CO₂e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone NBCC (India) Limited: Head Offices and respective Project/Zone Offices (RBG/SBGs), per original-period Section A Q13; subsidiaries not consolidated. Principle 6 excludes subcontracting services availed from contractor value-chain partners, per final BRSR notes.",
    "geography_if_relevant": "Entity-level with no geographic split in selected table. Operations include domestic and international offices; do not relabel as India-only.",
    "method": "GHG_Protocol_revised_method_CEA_factors_edition_unspecified_scope2_basis_unspecified",
    "denominator_if_relevant": "",
    "printed_page": "203",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "P6 E7 greenhouse gases",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-NBCC",
    "company_name": "NBCC (India) Limited",
    "sector": "Construction and project management consultancy",
    "broad_industry_group": "Construction and project management",
    "country": "India",
    "source_id": "SRC-CO-NBCC-20250331-BRSR-v1",
    "source_title": "NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://www.nbccindia.in/pdfdata/finance/AnnualReports/BRSR%20Report%2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "source_attribution": "NBCC (India) Limited, NBCC (India) Limited Business Responsibility and Sustainability Report 2024-25, Printed p203 / PDF or HTML 30; P6 E7 greenhouse gases",
    "footnote_context": "FY2024-25 current column. The single-asterisk footnote states that Scope 2 methodology was revised in accordance with GHG Protocol, prior emissions were restated, and CEA report factors were used in both years. Exact CEA edition/factor and location-/market-based designation are unstated. The Principle 6 contractor-services exclusion applies; see FY2024-25 BRSR printed 213/PDF 40; final issuer notes.",
    "comparability_caveat": "scope2_accounting_basis_unspecified",
    "transcription_checked_at": "2026-10-05T22:14:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-RCF-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "3703604",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone RCF, Section A Q13",
    "geography_if_relevant": "RCF national operations; SectionA reports two national plants and no international sites",
    "method": "scope_1_reported; GWP/factors not specified in examined table",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "31",
    "table_or_note": "Principle6 Essential Indicators7 and9",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-RCF",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-RCF-20250331-BRSR-v1",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25",
    "source_url": "https://www.rcfltd.com/public/storage/investers/1758709805.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25, Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "footnote_context": "Scope1 total as reported. GWP version, factor basis and any detailed exclusions are not specified in the examined table; no complete-inventory or assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:17:28Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-a83186ea77eddbbe43df"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-a83186ea77eddbbe43df",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-RCF-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "120029",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone RCF, Section A Q13",
    "geography_if_relevant": "RCF national operations; SectionA reports two national plants and no international sites",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "31",
    "table_or_note": "Principle6 Essential Indicators7 and9",
    "restatement_status": "cross_report_numeric_change_reason_unknown",
    "version": "2",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-RCF",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-RCF-20250331-BRSR-v1",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25",
    "source_url": "https://www.rcfltd.com/public/storage/investers/1758709805.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25, Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "footnote_context": "Scope2 accounting method is not explicitly identified in this examined table. GRI footnote mapping does not establish a location-based or market-based label. Source history: Original 167959 versus selected later 120029 metric tonnes of CO2 equivalent. Difference -47930 is between source editions for the same fiscal period, not an annual performance change. Neither examined table gives a reason, an explicit restatement marker, or a location-based/market-based label. Selected later value remains 120029. GWP and factor edition are not stated in the examined numeric tables. Original source https://www.rcfltd.com/public/storage/investers/1725614042.pdf printed80/PDF29; selected later source https://www.rcfltd.com/public/storage/investers/1758709805.pdf printed97/PDF31. Stable ID and selected later value, unit, period, boundary and method are unchanged. This is a zero-count provenance amendment.",
    "comparability_caveat": "source_history_numeric_difference_reason_unknown",
    "transcription_checked_at": "2026-10-05T22:52:28Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-a9304c3e9337dc9dfdbb"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [
      "VER-a7dd31cb98caa67a5cfa"
    ],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-a9304c3e9337dc9dfdbb",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-RCF-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "3754391",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone RCF, Section A Q13",
    "geography_if_relevant": "RCF national operations; SectionA reports two national plants and no international sites",
    "method": "scope_1_reported; GWP/factors not specified in examined table",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "31",
    "table_or_note": "Principle6 Essential Indicators7 and9",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-RCF",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-RCF-20250331-BRSR-v1",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25",
    "source_url": "https://www.rcfltd.com/public/storage/investers/1758709805.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25, Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "footnote_context": "Scope1 total as reported. GWP version, factor basis and any detailed exclusions are not specified in the examined table; no complete-inventory or assurance claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:17:28Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-RCF-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "73592",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone RCF, Section A Q13",
    "geography_if_relevant": "RCF national operations; SectionA reports two national plants and no international sites",
    "method": "scope_2_method_not_disclosed_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "97",
    "pdf_page_or_html_locator": "31",
    "table_or_note": "Principle6 Essential Indicators7 and9",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-RCF",
    "company_name": "Rashtriya Chemicals and Fertilizers Limited",
    "sector": "Chemicals and fertilisers",
    "broad_industry_group": "Chemicals and fertilisers",
    "country": "India",
    "source_id": "SRC-CO-RCF-20250331-BRSR-v1",
    "source_title": "Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25",
    "source_url": "https://www.rcfltd.com/public/storage/investers/1758709805.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "source_attribution": "Rashtriya Chemicals and Fertilizers Limited, Rashtriya Chemicals and Fertilizers Limited Business Responsibility & Sustainability Report FY2024-25, Printed p97 / PDF or HTML 31; Principle6 Essential Indicators7 and9",
    "footnote_context": "Scope2 accounting method is not explicitly identified in this examined table. GRI footnote mapping does not establish a location-based or market-based label.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T10:17:28Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SANDHAR-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "4506",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Sandhar Technologies Limited; Section A Q13. P6 entity-level table; no table-specific site exclusion stated in the selected table. Not the water-stress subset.",
    "geography_if_relevant": "Original FY2023-24 Section A Q18 lists 21 national plants and 2 offices, with 0 international plants/offices. No table-specific geographic split; do not inherit the newer site count.",
    "method": "company_reported_method_not_further_specified",
    "denominator_if_relevant": "",
    "printed_page": "120",
    "pdf_page_or_html_locator": "33",
    "table_or_note": "P6 Essential Indicator7 GHG emissions",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SANDHAR",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SANDHAR-20250331-BRSR-v1",
    "source_title": "Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://sandhargroup.com/uploads/Investor/brsr-report-2025-final.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25, Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "footnote_context": "FY2023-24 comparative column, corroborated as 4,506 in original FY2023-24 BRSR PDF25. No source restatement mark appears on this value. GWP and factor editions remain unspecified.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T13:21:04Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SANDHAR-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "48634.02",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Sandhar Technologies Limited; Section A Q13. P6 entity-level table; no table-specific site exclusion stated in the selected table. Not the water-stress subset.",
    "geography_if_relevant": "Original FY2023-24 Section A Q18 lists 21 national plants and 2 offices, with 0 international plants/offices. No table-specific geographic split; do not inherit the newer site count.",
    "method": "scope2_location_or_market_basis_not_stated_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "120",
    "pdf_page_or_html_locator": "33",
    "table_or_note": "P6 Essential Indicator7 GHG emissions",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SANDHAR",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SANDHAR-20250331-BRSR-v1",
    "source_title": "Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://sandhargroup.com/uploads/Investor/brsr-report-2025-final.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25, Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "footnote_context": "FY2023-24 comparative column, matching original FY2023-24 BRSR PDF25. Older footnote marking rectification applies to the FY2022-23 comparative, not FY2023-24. Location/market basis remains unspecified.",
    "comparability_caveat": "FY2023-24_scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T13:21:04Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SANDHAR-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "11297.61",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Sandhar Technologies Limited; Section A Q13. P6 entity-level table; no table-specific site exclusion stated in the selected table. Not the water-stress subset.",
    "geography_if_relevant": "Section A FY2024-25 Q18 lists 25 national plants (including two co-located at one site) and 2 offices; international entries are dashes. No table-specific geographic split.",
    "method": "company_reported_method_not_further_specified",
    "denominator_if_relevant": "",
    "printed_page": "120",
    "pdf_page_or_html_locator": "33",
    "table_or_note": "P6 Essential Indicator7 GHG emissions",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SANDHAR",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SANDHAR-20250331-BRSR-v1",
    "source_title": "Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://sandhargroup.com/uploads/Investor/brsr-report-2025-final.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25, Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "footnote_context": "FY2024-25 current column. Gas-by-gas breakdown, GWP basis and emission factors are not specified in the examined GHG table. This is the company-reported Scope 1 value, not an independently assured inventory.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T13:21:04Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SANDHAR-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "45430.58",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Sandhar Technologies Limited; Section A Q13. P6 entity-level table; no table-specific site exclusion stated in the selected table. Not the water-stress subset.",
    "geography_if_relevant": "Section A FY2024-25 Q18 lists 25 national plants (including two co-located at one site) and 2 offices; international entries are dashes. No table-specific geographic split.",
    "method": "scope2_location_or_market_basis_not_stated_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "120",
    "pdf_page_or_html_locator": "33",
    "table_or_note": "P6 Essential Indicator7 GHG emissions",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SANDHAR",
    "company_name": "Sandhar Technologies Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SANDHAR-20250331-BRSR-v1",
    "source_title": "Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25",
    "source_url": "https://sandhargroup.com/uploads/Investor/brsr-report-2025-final.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "source_attribution": "Sandhar Technologies Limited, Sandhar Technologies Limited Business Responsibility and Sustainability Report 2024-25, Printed p120 / PDF or HTML 33; P6 Essential Indicator7 GHG emissions",
    "footnote_context": "FY2024-25 current column. Table does not identify location-based or market-based Scope 2. Retain unspecified method, and do not relabel or combine with a second Scope 2 method.",
    "comparability_caveat": "FY2024-25_scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T13:21:04Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SUNDRAM-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "22652",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific.",
    "geography_if_relevant": "Geographic measurement perimeter is not reconstructed from the separate operations table. Retain the source-reported standalone boundary and metric-specific scope notes; no constant site coverage is inferred.",
    "method": "Company-reported source quantity with exact source-edition qualifiers. Source checking is not measurement assurance.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Financial Year 2023 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later selected comparative with paired original source history.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUNDRAM",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUNDRAM-20240331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report 2023-2024",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2024.pdf",
    "source_retrieved_at": "2026-10-06T07:00:18.804838+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Financial Year 2023 comparative column; Total Scope 1 emissions",
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2023-2024, Printed p25 / PDF or HTML 25; Financial Year 2023 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Metric tonnes of CO₂ equivalent. No explicit location-based/market-based Scope2 label is provided; factor-provider names do not establish the method. The selected assessment response is Not Applicable.",
    "comparability_caveat": "SOURCE_VERSION_AND_METHOD_LIMIT",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-8473b122793fe312a073"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-4f700ae86d33c3106b09",
      "BIND-70c608e9bda1c6f4053a"
    ],
    "source_history_id": "HIST-8473b122793fe312a073",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-SUNDRAM-20230331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "131052",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific.",
    "geography_if_relevant": "Geographic measurement perimeter is not reconstructed from the separate operations table. Retain the source-reported standalone boundary and metric-specific scope notes; no constant site coverage is inferred.",
    "method": "Company-reported source quantity with exact source-edition qualifiers. Source checking is not measurement assurance.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Financial Year 2023 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later selected comparative with paired original source history.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUNDRAM",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUNDRAM-20240331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report 2023-2024",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2024.pdf",
    "source_retrieved_at": "2026-10-06T07:00:18.804838+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Financial Year 2023 comparative column; Total Scope 2 emissions",
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2023-2024, Printed p25 / PDF or HTML 25; Financial Year 2023 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Metric tonnes of CO₂ equivalent. No explicit location-based/market-based Scope2 label is provided; factor-provider names do not establish the method. The selected assessment response is Not Applicable.",
    "comparability_caveat": "SOURCE_VERSION_AND_METHOD_LIMIT;SCOPE2_METHOD_UNSPECIFIED",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-56f06149aa42a2a6086f"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-1d3c1586c706bb892f9c",
      "BIND-36fedb405fdfbe86ecfe"
    ],
    "source_history_id": "HIST-56f06149aa42a2a6086f",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-SUNDRAM-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "21760",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific.",
    "geography_if_relevant": "Geographic measurement perimeter is not reconstructed from the separate operations table. Retain the source-reported standalone boundary and metric-specific scope notes; no constant site coverage is inferred.",
    "method": "Company-reported source quantity with exact source-edition qualifiers. Source checking is not measurement assurance.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Financial Year 2024 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later selected comparative with paired original source history.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUNDRAM",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUNDRAM-20250331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report 2024-2025",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2025.pdf",
    "source_retrieved_at": "2026-10-06T07:00:18.805736+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Financial Year 2024 comparative column; Total Scope 1 emissions",
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2024-2025, Printed p25 / PDF or HTML 25; Financial Year 2024 comparative column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Metric tonnes of CO₂ equivalent. No explicit location-based/market-based Scope2 label is provided; factor-provider names do not establish the method. The selected assessment response is Not Applicable.",
    "comparability_caveat": "SOURCE_VERSION_AND_METHOD_LIMIT",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-4b8f5f49ab0068968a7c"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-330229eb6a455a358566",
      "BIND-d346521d46c26ea85a98"
    ],
    "source_history_id": "HIST-4b8f5f49ab0068968a7c",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-SUNDRAM-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "104636",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific.",
    "geography_if_relevant": "Geographic measurement perimeter is not reconstructed from the separate operations table. Retain the source-reported standalone boundary and metric-specific scope notes; no constant site coverage is inferred.",
    "method": "Company-reported source quantity with exact source-edition qualifiers. Source checking is not measurement assurance.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Financial Year 2024 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later selected comparative with paired original source history.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUNDRAM",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUNDRAM-20250331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report 2024-2025",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2025.pdf",
    "source_retrieved_at": "2026-10-06T07:00:18.805736+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Financial Year 2024 comparative column; Total Scope 2 emissions",
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2024-2025, Printed p25 / PDF or HTML 25; Financial Year 2024 comparative column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Metric tonnes of CO₂ equivalent. No explicit location-based/market-based Scope2 label is provided; factor-provider names do not establish the method. The selected assessment response is Not Applicable. The source note states that FY2024 Scope2 used 0.82 tCO2/MWh and was aligned to 0.727 tCO2/MWh using CEA CO2 baseline database version20 dated December2024. This is an issuer explanation; it does not attribute every numeric change solely to that factor, establish a GWP version or extend the note to FY2026.",
    "comparability_caveat": "SOURCE_VERSION_AND_METHOD_LIMIT;SCOPE2_METHOD_UNSPECIFIED",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-ce9ede05aecb2ca41372"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-3a16df209352686af7fa",
      "BIND-ddf2e07488dff83cc1a6"
    ],
    "source_history_id": "HIST-ce9ede05aecb2ca41372",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-SUNDRAM-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "24389",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific.",
    "geography_if_relevant": "Geographic measurement perimeter is not reconstructed from the separate operations table. Retain the source-reported standalone boundary and metric-specific scope notes; no constant site coverage is inferred.",
    "method": "Company-reported source quantity with exact source-edition qualifiers. Source checking is not measurement assurance.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Financial Year 2025 current-year column; Total Scope 1 emissions",
    "restatement_status": "Own-year source selected; no complete-latest-data claim. FY2026 later environmental/safety version is known but held pending essential method/rights scope; not silently ignored.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUNDRAM",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUNDRAM-20250331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report 2024-2025",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2025.pdf",
    "source_retrieved_at": "2026-10-06T07:00:18.805736+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Financial Year 2025 current-year column; Total Scope 1 emissions",
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2024-2025, Printed p25 / PDF or HTML 25; Financial Year 2025 current-year column; Total Scope 1 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Metric tonnes of CO₂ equivalent. No explicit location-based/market-based Scope2 label is provided; factor-provider names do not establish the method. The selected assessment response is Not Applicable.",
    "comparability_caveat": "SOURCE_VERSION_AND_METHOD_LIMIT",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SUNDRAM-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "108297",
    "original_unit": "Metric tonnes of CO₂ equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Sundram Fasteners Limited standalone BRSR boundary stated in Section A Q13. Metric-specific methods and populations remain source-specific.",
    "geography_if_relevant": "Geographic measurement perimeter is not reconstructed from the separate operations table. Retain the source-reported standalone boundary and metric-specific scope notes; no constant site coverage is inferred.",
    "method": "Company-reported source quantity with exact source-edition qualifiers. Source checking is not measurement assurance.",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Financial Year 2025 current-year column; Total Scope 2 emissions",
    "restatement_status": "Own-year source selected; no complete-latest-data claim. FY2026 later environmental/safety version is known but held pending essential method/rights scope; not silently ignored.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUNDRAM",
    "company_name": "Sundram Fasteners Limited",
    "sector": "Manufacture of high tensile fasteners and parts/accessories for motor vehicles; metal and metal products",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUNDRAM-20250331-BRSR-v1",
    "source_title": "Business Responsibility and Sustainability Report 2024-2025",
    "source_url": "https://sundram.com/pdf/SFLBRSRReport2025.pdf",
    "source_retrieved_at": "2026-10-06T07:00:18.805736+00:00",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Financial Year 2025 current-year column; Total Scope 2 emissions",
    "source_attribution": "Sundram Fasteners Limited, Business Responsibility and Sustainability Report 2024-2025, Printed p25 / PDF or HTML 25; Financial Year 2025 current-year column; Total Scope 2 emissions",
    "footnote_context": "P6 EI7 (original FY2023 EI6). Metric tonnes of CO₂ equivalent. No explicit location-based/market-based Scope2 label is provided; factor-provider names do not establish the method. The selected assessment response is Not Applicable. The source note states that FY2024 Scope2 used 0.82 tCO2/MWh and was aligned to 0.727 tCO2/MWh using CEA CO2 baseline database version20 dated December2024. This is an issuer explanation; it does not attribute every numeric change solely to that factor, establish a GWP version or extend the note to FY2026. This classification concerns the selected FY2025 issuer-body edition only. A later FY2026 comparative has essential method context in a held appendix; no claim is made that every source edition leaves the method unspecified.",
    "comparability_caveat": "SOURCE_VERSION_AND_METHOD_LIMIT;SCOPE2_METHOD_UNSPECIFIED",
    "transcription_checked_at": "2026-10-06T07:43:23.738773+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SUPRAJIT-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "1947",
    "original_unit": "Metric ton of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Suprajit Engineering Limited, BRSR Section A Q13. Section A reports 18 national plants; subsidiary market activity does not expand this boundary.",
    "geography_if_relevant": "Standalone national operations as described in Section A; no subsidiary aggregation.",
    "method": "Company-reported quantity; detailed calculation method not specified in the examined table.",
    "denominator_if_relevant": "",
    "printed_page": "85",
    "pdf_page_or_html_locator": "86",
    "table_or_note": "Total Scope 1 emissions; FY2024-25 comparative column",
    "restatement_status": "Prior-year comparative in FY2026 report; compared with original FY2025 source in source-history.csv/json.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUPRAJIT",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUPRAJIT-20260331-AR-v1",
    "source_title": "Suprajit Engineering Limited Annual Report 2025-26",
    "source_url": "https://suprajit.com/wp-content/uploads/2026/08/Annual-Report-2026.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p85 / PDF or HTML 86; Total Scope 1 emissions; FY2024-25 comparative column",
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2025-26, Printed p85 / PDF or HTML 86; Total Scope 1 emissions; FY2024-25 comparative column",
    "footnote_context": "Scope 2 location-based versus market-based method is not specified. The issuer says an external sustainability consultant assessed these calculations; this is an issuer statement, not Nitium assurance or a claim about the extent of that assessment. PPP intensity changes do not change these selected absolute quantities.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T00:56:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-74942f92421ccce7f64c"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-04a1ec96a35488dcb527",
      "BIND-b031af178e722b3b0957"
    ],
    "source_history_id": "HIST-74942f92421ccce7f64c",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-SUPRAJIT-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "14823",
    "original_unit": "Metric ton of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Suprajit Engineering Limited, BRSR Section A Q13. Section A reports 18 national plants; subsidiary market activity does not expand this boundary.",
    "geography_if_relevant": "Standalone national operations as described in Section A; no subsidiary aggregation.",
    "method": "Scope 2 method unspecified in selected disclosure; do not infer location-based or market-based.",
    "denominator_if_relevant": "",
    "printed_page": "85",
    "pdf_page_or_html_locator": "86",
    "table_or_note": "Total Scope 2 emissions; FY2024-25 comparative column",
    "restatement_status": "Prior-year comparative in FY2026 report; compared with original FY2025 source in source-history.csv/json.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUPRAJIT",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUPRAJIT-20260331-AR-v1",
    "source_title": "Suprajit Engineering Limited Annual Report 2025-26",
    "source_url": "https://suprajit.com/wp-content/uploads/2026/08/Annual-Report-2026.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p85 / PDF or HTML 86; Total Scope 2 emissions; FY2024-25 comparative column",
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2025-26, Printed p85 / PDF or HTML 86; Total Scope 2 emissions; FY2024-25 comparative column",
    "footnote_context": "Scope 2 location-based versus market-based method is not specified. The issuer says an external sustainability consultant assessed these calculations; this is an issuer statement, not Nitium assurance or a claim about the extent of that assessment. PPP intensity changes do not change these selected absolute quantities.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T00:56:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-1bad701334bc20b95330"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-40a535b73516102c68a7",
      "BIND-9fc3ff95177e3b81e59d"
    ],
    "source_history_id": "HIST-1bad701334bc20b95330",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-SUPRAJIT-20260331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "2233",
    "original_unit": "Metric ton of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Standalone Suprajit Engineering Limited, BRSR Section A Q13. Section A reports 18 national plants; subsidiary market activity does not expand this boundary.",
    "geography_if_relevant": "Standalone national operations as described in Section A; no subsidiary aggregation.",
    "method": "Company-reported quantity; detailed calculation method not specified in the examined table.",
    "denominator_if_relevant": "",
    "printed_page": "85",
    "pdf_page_or_html_locator": "86",
    "table_or_note": "Total Scope 1 emissions; own-year column",
    "restatement_status": "Original own-year source; not a repeated comparative.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUPRAJIT",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUPRAJIT-20260331-AR-v1",
    "source_title": "Suprajit Engineering Limited Annual Report 2025-26",
    "source_url": "https://suprajit.com/wp-content/uploads/2026/08/Annual-Report-2026.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p85 / PDF or HTML 86; Total Scope 1 emissions; own-year column",
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2025-26, Printed p85 / PDF or HTML 86; Total Scope 1 emissions; own-year column",
    "footnote_context": "Scope 2 location-based versus market-based method is not specified. The issuer says an external sustainability consultant assessed these calculations; this is an issuer statement, not Nitium assurance or a claim about the extent of that assessment. PPP intensity changes do not change these selected absolute quantities.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T00:56:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-SUPRAJIT-20260331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "14390",
    "original_unit": "Metric ton of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Standalone Suprajit Engineering Limited, BRSR Section A Q13. Section A reports 18 national plants; subsidiary market activity does not expand this boundary.",
    "geography_if_relevant": "Standalone national operations as described in Section A; no subsidiary aggregation.",
    "method": "Scope 2 method unspecified in selected disclosure; do not infer location-based or market-based.",
    "denominator_if_relevant": "",
    "printed_page": "85",
    "pdf_page_or_html_locator": "86",
    "table_or_note": "Total Scope 2 emissions; own-year column",
    "restatement_status": "Original own-year source; not a repeated comparative.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-SUPRAJIT",
    "company_name": "Suprajit Engineering Limited",
    "sector": "Automotive components",
    "broad_industry_group": "Automotive components",
    "country": "India",
    "source_id": "SRC-CO-SUPRAJIT-20260331-AR-v1",
    "source_title": "Suprajit Engineering Limited Annual Report 2025-26",
    "source_url": "https://suprajit.com/wp-content/uploads/2026/08/Annual-Report-2026.pdf",
    "source_retrieved_at": "2026-10-06",
    "source_access_note": "",
    "source_locator": "Printed p85 / PDF or HTML 86; Total Scope 2 emissions; own-year column",
    "source_attribution": "Suprajit Engineering Limited, Suprajit Engineering Limited Annual Report 2025-26, Printed p85 / PDF or HTML 86; Total Scope 2 emissions; own-year column",
    "footnote_context": "Scope 2 location-based versus market-based method is not specified. The issuer says an external sustainability consultant assessed these calculations; this is an issuer statement, not Nitium assurance or a claim about the extent of that assessment. PPP intensity changes do not change these selected absolute quantities.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-06T00:56:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-TEGA-20230331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "8387",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. No common-site continuity with the earlier three-plants/head-office GHG note is inferred.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "101",
    "pdf_page_or_html_locator": "75",
    "table_or_note": "P6 EI7; FY2022-23 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20240331-AR-v1",
    "source_title": "Annual Report 2023-24 including BRSR within issuer AGM intimation PDF",
    "source_url": "https://www.tegaindustries.com/images/media/Intimation_for_Annual_Report_and_AGM_Notice_-_27_07_20241.pdf",
    "source_retrieved_at": "2026-10-06T04:09:38.111649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p101 / PDF or HTML 75; P6 EI7; FY2022-23 comparative column; Total Scope 1 emissions",
    "source_attribution": "Tega Industries Limited, Annual Report 2023-24 including BRSR within issuer AGM intimation PDF, Printed p101 / PDF or HTML 75; P6 EI7; FY2022-23 comparative column; Total Scope 1 emissions",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. This precise comparative cell is marked with a caret; the issuer says the computation of the previous reporting figure has been corrected. The underlying specific cause is not explained. No independent assessment of this GHG table was reported. The adjacent air-emission monitoring statement applies to another table. Original FY2023 GHG table identifies three India plants and Kolkata head office; the selected later report lists three plants and 18 offices at entity level without establishing identical metric coverage.",
    "comparability_caveat": "PRIOR_FIGURE_COMPUTATION_CORRECTED;SOURCE_VERSION_BOUNDARY_LIMIT",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-45825d27b6227f3bdc05"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-5828d57b6212a5bf994a",
      "BIND-be6103d6be865cef53e0"
    ],
    "source_history_id": "HIST-45825d27b6227f3bdc05",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20230331-GHG_SCOPE12_INTENSITY_PRODUCTION-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_PRODUCTION",
    "original_metric_label": "Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "reported_value": "2.05",
    "original_unit": "Metric tonnes of CO2 equivalent/tonnes of Production",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. No common-site continuity with the earlier three-plants/head-office GHG note is inferred.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per tonnes of Production as printed; exact output amount/product mix is not reconstructed.",
    "printed_page": "101",
    "pdf_page_or_html_locator": "75",
    "table_or_note": "P6 EI7; FY2022-23 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20240331-AR-v1",
    "source_title": "Annual Report 2023-24 including BRSR within issuer AGM intimation PDF",
    "source_url": "https://www.tegaindustries.com/images/media/Intimation_for_Annual_Report_and_AGM_Notice_-_27_07_20241.pdf",
    "source_retrieved_at": "2026-10-06T04:09:38.111649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p101 / PDF or HTML 75; P6 EI7; FY2022-23 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "source_attribution": "Tega Industries Limited, Annual Report 2023-24 including BRSR within issuer AGM intimation PDF, Printed p101 / PDF or HTML 75; P6 EI7; FY2022-23 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. No independent assessment of this GHG table was reported. The adjacent air-emission monitoring statement applies to another table. Original FY2023 GHG table identifies three India plants and Kolkata head office; the selected later report lists three plants and 18 offices at entity level without establishing identical metric coverage.",
    "comparability_caveat": "SOURCE_VERSION_BOUNDARY_LIMIT",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-TEGA-20230331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "8730",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2022-04-01",
    "period_end": "2023-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. No common-site continuity with the earlier three-plants/head-office GHG note is inferred.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "101",
    "pdf_page_or_html_locator": "75",
    "table_or_note": "P6 EI7; FY2022-23 comparative column; Total Scope 2 emissions",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20240331-AR-v1",
    "source_title": "Annual Report 2023-24 including BRSR within issuer AGM intimation PDF",
    "source_url": "https://www.tegaindustries.com/images/media/Intimation_for_Annual_Report_and_AGM_Notice_-_27_07_20241.pdf",
    "source_retrieved_at": "2026-10-06T04:09:38.111649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p101 / PDF or HTML 75; P6 EI7; FY2022-23 comparative column; Total Scope 2 emissions",
    "source_attribution": "Tega Industries Limited, Annual Report 2023-24 including BRSR within issuer AGM intimation PDF, Printed p101 / PDF or HTML 75; P6 EI7; FY2022-23 comparative column; Total Scope 2 emissions",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. This precise comparative cell is marked with a caret; the issuer says the computation of the previous reporting figure has been corrected. The underlying specific cause is not explained. No independent assessment of this GHG table was reported. The adjacent air-emission monitoring statement applies to another table. Original FY2023 GHG table identifies three India plants and Kolkata head office; the selected later report lists three plants and 18 offices at entity level without establishing identical metric coverage.",
    "comparability_caveat": "PRIOR_FIGURE_COMPUTATION_CORRECTED;SOURCE_VERSION_BOUNDARY_LIMIT",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-d1b458a28aa86e2d8489"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-9feff19c7de7996a1556",
      "BIND-c8af57094e2b6931153f"
    ],
    "source_history_id": "HIST-d1b458a28aa86e2d8489",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "8106",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "98 | 99 (source displays both numbers)",
    "pdf_page_or_html_locator": "80",
    "table_or_note": "P6 EI7; FY2023-24 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-06T04:09:44.895649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 1 emissions",
    "source_attribution": "Tega Industries Limited, Annual Report 2024-25 including BRSR, Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 1 emissions",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The GHG table parameter header and Scope2 row carry an asterisk. Its note excludes GHG emissions arising from refrigerant use; the exact scope split is not further explained. No external independent assessment is reported for this table.",
    "comparability_caveat": "SOURCE_TABLE_REFRIGERANT_EXCLUSION",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-820bd4eea4baa53a90bf"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-4c063997d7b383f62fd2",
      "BIND-d718c8b92d66cc77742d"
    ],
    "source_history_id": "HIST-820bd4eea4baa53a90bf",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20240331-GHG_SCOPE12_INTENSITY_PRODUCTION-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_PRODUCTION",
    "original_metric_label": "Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "reported_value": "1.84",
    "original_unit": "Metric tonnes of CO2 equivalent/tonnes of Production",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per tonnes of Production as printed; exact output amount/product mix is not reconstructed.",
    "printed_page": "98 | 99 (source displays both numbers)",
    "pdf_page_or_html_locator": "80",
    "table_or_note": "P6 EI7; FY2023-24 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-06T04:09:44.895649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "source_attribution": "Tega Industries Limited, Annual Report 2024-25 including BRSR, Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The GHG table parameter header and Scope2 row carry an asterisk. Its note excludes GHG emissions arising from refrigerant use; the exact scope split is not further explained. No external independent assessment is reported for this table.",
    "comparability_caveat": "SOURCE_TABLE_REFRIGERANT_EXCLUSION",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-38c8db4ff3c9a13b8a5f"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-6301d7a08079ecd4c93e",
      "BIND-903ac92f69f388fad471"
    ],
    "source_history_id": "HIST-38c8db4ff3c9a13b8a5f",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20240331-GHG_SCOPE12_INTENSITY_REVENUE-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_REVENUE",
    "original_metric_label": "Total Scope 1 and Scope 2 emissions intensity per rupee of turnover (Total Scope 1 and Scope 2 GHG emissions/Revenue from operations)",
    "reported_value": "0.0022",
    "original_unit": "Kilograms of CO2 equivalent/INR",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per rupee of turnover / INR as stated; selected FY2025 row specifies revenue from operations. Underlying revenue and adjustment method are not reconstructed.",
    "printed_page": "98 | 99 (source displays both numbers)",
    "pdf_page_or_html_locator": "80",
    "table_or_note": "P6 EI7; FY2023-24 comparative column; Total Scope 1 and Scope 2 emissions intensity per rupee of turnover (Total Scope 1 and Scope 2 GHG emissions/Revenue from operations)",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-06T04:09:44.895649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 1 and Scope 2 emissions intensity per rupee of turnover (Total Scope 1 and Scope 2 GHG emissions/Revenue from operations)",
    "source_attribution": "Tega Industries Limited, Annual Report 2024-25 including BRSR, Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 1 and Scope 2 emissions intensity per rupee of turnover (Total Scope 1 and Scope 2 GHG emissions/Revenue from operations)",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The GHG table parameter header and Scope2 row carry an asterisk. Its note excludes GHG emissions arising from refrigerant use; the exact scope split is not further explained. No external independent assessment is reported for this table. Original FY2024 unit column says Metric tonnes of CO2 equivalent/INR Million, but its numeric cell says 0.0022 Kg of CO2 eq/ INR. This selected later row unambiguously prints Kilograms of CO2 equivalent/INR; original conflicting unit contexts remain noncounting history without a conversion.",
    "comparability_caveat": "SOURCE_TABLE_REFRIGERANT_EXCLUSION;ORIGINAL_SOURCE_UNIT_COLUMN_CELL_CONFLICT",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-9a7cae51517ee88ca53a"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-45fbcc14f21cae946987",
      "BIND-479b8a52dd57509a2786"
    ],
    "source_history_id": "HIST-9a7cae51517ee88ca53a",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions*",
    "reported_value": "8281",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "98 | 99 (source displays both numbers)",
    "pdf_page_or_html_locator": "80",
    "table_or_note": "P6 EI7; FY2023-24 comparative column; Total Scope 2 emissions*",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-06T04:09:44.895649+00:00",
    "source_access_note": "",
    "source_locator": "Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 2 emissions*",
    "source_attribution": "Tega Industries Limited, Annual Report 2024-25 including BRSR, Printed p98 | 99 (source displays both numbers) / PDF or HTML 80; P6 EI7; FY2023-24 comparative column; Total Scope 2 emissions*",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The GHG table parameter header and Scope2 row carry an asterisk. Its note excludes GHG emissions arising from refrigerant use; the exact scope split is not further explained. No external independent assessment is reported for this table.",
    "comparability_caveat": "SOURCE_TABLE_REFRIGERANT_EXCLUSION",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-3bd8499d227774555108"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-314cc68a57e5eb25b57f",
      "BIND-b0b193e960c2821e5bb1"
    ],
    "source_history_id": "HIST-3bd8499d227774555108",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "6539.12",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2024-25 comparative column; Total Scope 1 emissions",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 1 emissions",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 1 emissions",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium. The original FY2025 table explicitly excluded refrigerant emissions. Its matching digits do not resolve the later report’s unexplained asterisk or establish identical inventory methodology.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK;ORIGINAL_REFRIGERANT_NOTE_LATER_UNRESOLVED",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-3c2e2ea907d328d7e7f7"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-4d4c538cde0ebee021f7",
      "BIND-8e431d30aa086dd2a793"
    ],
    "source_history_id": "HIST-3c2e2ea907d328d7e7f7",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20250331-GHG_SCOPE12_INTENSITY_PRODUCTION-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_PRODUCTION",
    "original_metric_label": "Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "reported_value": "1.57",
    "original_unit": "Metric tonnes of CO2 equivalent/tonnes of Production",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per tonnes of Production as printed; exact output amount/product mix is not reconstructed.",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2024-25 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium. The original FY2025 table explicitly excluded refrigerant emissions. Its matching digits do not resolve the later report’s unexplained asterisk or establish identical inventory methodology.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK;ORIGINAL_REFRIGERANT_NOTE_LATER_UNRESOLVED",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-5812e2da72b290a709a2"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-6d92352d9fb418337d29",
      "BIND-c3e30622c8f53e21a694"
    ],
    "source_history_id": "HIST-5812e2da72b290a709a2",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20250331-GHG_SCOPE12_INTENSITY_REVENUE-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_REVENUE",
    "original_metric_label": "Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "reported_value": "0.0017",
    "original_unit": "Kilograms of CO2 equivalent/INR",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per rupee of turnover / INR as stated in the selected FY2026 source row. Underlying turnover amount, definition and adjustment method are not reconstructed.",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2024-25 comparative column; Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium. The original FY2025 table explicitly excluded refrigerant emissions. Its matching digits do not resolve the later report’s unexplained asterisk or establish identical inventory methodology.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK;ORIGINAL_REFRIGERANT_NOTE_LATER_UNRESOLVED",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-98ba68462ea59e8b64ec"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-7a7e4064609414557d2d",
      "BIND-ac2bfd96711bb6c98138"
    ],
    "source_history_id": "HIST-98ba68462ea59e8b64ec",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions*",
    "reported_value": "8627.16",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2024-25 comparative column; Total Scope 2 emissions*",
    "restatement_status": "Later reviewed comparative selected once; original own-year source history is retained where the corresponding concept is reported.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 2 emissions*",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2024-25 comparative column; Total Scope 2 emissions*",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium. The original FY2025 table explicitly excluded refrigerant emissions. Its matching digits do not resolve the later report’s unexplained asterisk or establish identical inventory methodology.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK;ORIGINAL_REFRIGERANT_NOTE_LATER_UNRESOLVED",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-f7f7946e587be69277ba"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [
      "BIND-102d2b0fefbb0c2399de",
      "BIND-375a06759614e8efc112"
    ],
    "source_history_id": "HIST-f7f7946e587be69277ba",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-TEGA-20250331-GHG_SCOPE3_SELECTED_CATEGORIES-STANDALONE",
    "metric_id": "GHG_SCOPE3_SELECTED_CATEGORIES",
    "original_metric_label": "Total Scope 3 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)",
    "reported_value": "5179.84",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply. Selected Scope3 categories 4, 5, 7 and 9 only.",
    "geography_if_relevant": "Categories4 and9 use data specific to Samali and Kalyani plants. Category7 uses sample employee/worker responses extrapolated to overall employee strength, as the source describes. No all-facility or disjoint-population inference.",
    "method": "Category4 includes transportation of finished goods whose cost is borne by the company; categories4 and9 mention RF factor without a factor vintage. Category7 uses sampled commuting responses and extrapolation. Category5 is named without additional method detail here.",
    "denominator_if_relevant": "",
    "printed_page": "unnumbered",
    "pdf_page_or_html_locator": "83",
    "table_or_note": "P6 Leadership indicator2; FY2024-25 current-year Scope3 cell and four-category footnote.",
    "restatement_status": "Original own-year cell selected for explicit category/method coverage. LaterFY2026 comparative repeats 5179.84 but its new category 1, 2, 3 footnote has unresolved year/scope attachment; later edition retained as an unselected alternative.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20250331-AR-v1",
    "source_title": "Annual Report 2024-25 including BRSR",
    "source_url": "https://www.tegaindustries.com/images/media/Annual_Report_2024-25.pdf",
    "source_retrieved_at": "2026-10-06T04:09:44.895649+00:00",
    "source_access_note": "",
    "source_locator": "PDF p83 (source unnumbered); P6 Leadership indicator2; FY2024-25 current-year Scope3 cell and four-category footnote.",
    "source_attribution": "Tega Industries Limited, Annual Report 2024-25 including BRSR, PDF p83 (source unnumbered); P6 Leadership indicator2; FY2024-25 current-year Scope3 cell and four-category footnote.",
    "footnote_context": "Scope3 is explicitly specific to categories 4, 5, 7 and 9 in this original table. The source states no independent assessment of these parameters. The later report’s category 1, 2, 3 wording is not transferred to this selected original fact, and no cross-year growth or complete-inventory claim is made.",
    "comparability_caveat": "SELECTED_FOUR_CATEGORIES;LATER_CATEGORY_NOTE_ATTACHMENT_UNRESOLVED",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [
      "ALT-331fdb7490c68c5e3790"
    ],
    "alternative_source_status": "alternative_source_version_available",
    "source_history_unit_binding_ids": [
      "BIND-035e0d3a7bf236f031ba",
      "BIND-6d2f89b91a1558253567"
    ],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-TEGA-20260331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "6997.38",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2025-26 current-year column; Total Scope 1 emissions",
    "restatement_status": "Own-year current cell selected; no complete all-edition coverage claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 1 emissions",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 1 emissions",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-TEGA-20260331-GHG_SCOPE12_INTENSITY_PRODUCTION-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_PRODUCTION",
    "original_metric_label": "Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "reported_value": "2.47",
    "original_unit": "Metric tonnes of CO2 equivalent/tonnes of Production",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per tonnes of Production as printed; exact output amount/product mix is not reconstructed.",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2025-26 current-year column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "restatement_status": "Own-year current cell selected; no complete all-edition coverage claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 1 and Scope 2 emission intensity in terms of physical output",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-TEGA-20260331-GHG_SCOPE12_INTENSITY_REVENUE-STANDALONE",
    "metric_id": "GHG_SCOPE12_INTENSITY_REVENUE",
    "original_metric_label": "Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "reported_value": "0.0019",
    "original_unit": "Kilograms of CO2 equivalent/INR",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "Per rupee of turnover / INR as stated in the selected FY2026 source row. Underlying turnover amount, definition and adjustment method are not reconstructed.",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2025-26 current-year column; Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "restatement_status": "Own-year current cell selected; no complete all-edition coverage claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 1 and Scope 2 emissions per rupee of turnover",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-TEGA-20260331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions*",
    "reported_value": "8088.91",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2025-04-01",
    "period_end": "2026-03-31",
    "boundary": "Tega Industries Limited standalone basis, explicitly stated in BRSR Section A Q13. This is not the consolidated group or its overseas subsidiaries; table-specific inventory limits apply.",
    "geography_if_relevant": "BRSR operations table identifies three national plants and 18 national offices. This does not itself prove each office is included in the GHG inventory. Issuer expressly excludes international operations conducted through subsidiaries from this BRSR boundary.",
    "method": "Company-reported inventory and intensities. Scope2 location-based/market-based method, emission-factor edition and GWP vintage are not stated in the selected table. No underlying activity or denominator is reconstructed.",
    "denominator_if_relevant": "",
    "printed_page": "92 | 93 (source displays both numbers)",
    "pdf_page_or_html_locator": "73",
    "table_or_note": "P6 EI7; FY2025-26 current-year column; Total Scope 2 emissions*",
    "restatement_status": "Own-year current cell selected; no complete all-edition coverage claim.",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-TEGA",
    "company_name": "Tega Industries Limited",
    "sector": "Manufacturing of consumables and components for mining, mineral processing and material handling; product installation services",
    "broad_industry_group": "Industrial machinery and equipment",
    "country": "India",
    "source_id": "SRC-CO-TEGA-20260331-AR-v1",
    "source_title": "Annual Report 2025-26 including BRSR",
    "source_url": "https://www.tegaindustries.com/assets/pdfs/int/2026/20260828_105759.pdf",
    "source_retrieved_at": "2026-10-06T04:09:50.586488+00:00",
    "source_access_note": "",
    "source_locator": "Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 2 emissions*",
    "source_attribution": "Tega Industries Limited, Annual Report 2025-26 including BRSR, Printed p92 | 93 (source displays both numbers) / PDF or HTML 73; P6 EI7; FY2025-26 current-year column; Total Scope 2 emissions*",
    "footnote_context": "Direct source-reported value, not an author sum or ratio. Intensities overlap their scope numerators and cannot be added to absolute emissions. The Scope2 row label carries an asterisk, but no corresponding explanatory asterisk note was located on the table or in the report-wide refrigerant-text search. Preserve this unresolved marker; do not silently transfer the prior report’s refrigerant exclusion or claim it was removed. Issuer Q14 names Grant Thornton Bharat LLP while this table names Grant Thornton LLP; the names are preserved as issuer statements, not resolved to a legal entity by Nitium.",
    "comparability_caveat": "UNRESOLVED_SCOPE2_ROW_ASTERISK",
    "transcription_checked_at": "2026-10-06T04:50:08.991443+00:00",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-VMART-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total scope 1 emissions",
    "reported_value": "4985.4",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone V-Mart Retail Limited only; Section A Q13. P6 entity-level table; exact sites, estimation share and accounting consolidation method not further specified in examined table; not water-stress subset.",
    "geography_if_relevant": "Standalone V-Mart Retail Limited; issuer operations table reports national stores/offices and dashes for international operations. No site-level allocation inferred.",
    "method": "company_reported_method_not_further_specified",
    "denominator_if_relevant": "",
    "printed_page": "189",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "printed189/PDF30; Total scope 1 emissions; FY2023-24",
    "restatement_status": "restated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VMART",
    "company_name": "V-Mart Retail Limited",
    "sector": "Retail trade: apparel, non-apparel and FMCG",
    "broad_industry_group": "Retail trade",
    "country": "India",
    "source_id": "SRC-CO-VMART-20250331-BRSR-v1",
    "source_title": "V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025",
    "source_url": "https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 1 emissions; FY2023-24",
    "source_attribution": "V-Mart Retail Limited, V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025, Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 1 emissions; FY2023-24",
    "footnote_context": "Standalone issuer disclosure; selected reported precision and original unit retained. No independent measurement assurance by Nitium. Use the GHG table quantity. The separate air-emissions carbon-and-compounds quantity is a different source concept. Gas breakdown, factor/GWP detail and a location-based/market-based Scope2 designation are not established in the examined table. Original FY2024 printed179/PDF17 right reports147; selected FY2025 comparative printed189/PDF30 reports4985.4. The source explicitly marks prior figures updated with a reference to BRSR Core industry standards dated20December2024. This is issuer method context, not an independently asserted legal claim. Same-period source revision, not an operational year-on-year change; detailed factor reconciliation is absent. Original report: https://vmart.co.in/wp-content/uploads/Vmart-BRSR_FY24-report.pdf; selected report: https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf. Precise paired locators: printed179/PDF17 right; FY2023-24 current column; printed189/PDF30 E7/E9.",
    "comparability_caveat": "prior_comparative_explicitly_updated",
    "transcription_checked_at": "2026-10-05T22:03:44Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-ee5239da1dec91242a3d"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-ee5239da1dec91242a3d",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-VMART-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total scope 2 emissions",
    "reported_value": "44421",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone V-Mart Retail Limited only; Section A Q13. P6 entity-level table; exact sites, estimation share and accounting consolidation method not further specified in examined table; not water-stress subset.",
    "geography_if_relevant": "Standalone V-Mart Retail Limited; issuer operations table reports national stores/offices and dashes for international operations. No site-level allocation inferred.",
    "method": "scope2_location_or_market_basis_not_stated_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "189",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "printed189/PDF30; Total scope 2 emissions; FY2023-24",
    "restatement_status": "restated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VMART",
    "company_name": "V-Mart Retail Limited",
    "sector": "Retail trade: apparel, non-apparel and FMCG",
    "broad_industry_group": "Retail trade",
    "country": "India",
    "source_id": "SRC-CO-VMART-20250331-BRSR-v1",
    "source_title": "V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025",
    "source_url": "https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 2 emissions; FY2023-24",
    "source_attribution": "V-Mart Retail Limited, V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025, Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 2 emissions; FY2023-24",
    "footnote_context": "Standalone issuer disclosure; selected reported precision and original unit retained. No independent measurement assurance by Nitium. Use the GHG table quantity. The separate air-emissions carbon-and-compounds quantity is a different source concept. Gas breakdown, factor/GWP detail and a location-based/market-based Scope2 designation are not established in the examined table. Original FY2024 printed179/PDF17 right reports50873; selected FY2025 comparative printed189/PDF30 reports44421. The source explicitly marks prior figures updated with a reference to BRSR Core industry standards dated20December2024. This is issuer method context, not an independently asserted legal claim. Same-period source revision, not an operational year-on-year change; detailed factor reconciliation is absent. Original report: https://vmart.co.in/wp-content/uploads/Vmart-BRSR_FY24-report.pdf; selected report: https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf. Precise paired locators: printed179/PDF17 right; FY2023-24 current column; printed189/PDF30 E7/E9.",
    "comparability_caveat": "scope2_method_unspecified; prior_comparative_explicitly_updated",
    "transcription_checked_at": "2026-10-05T22:03:44Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-3535a5e563061cf686cd"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-3535a5e563061cf686cd",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-VMART-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total scope 1 emissions",
    "reported_value": "5853.9",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone V-Mart Retail Limited only; Section A Q13. P6 entity-level table; exact sites, estimation share and accounting consolidation method not further specified in examined table; not water-stress subset.",
    "geography_if_relevant": "Standalone V-Mart Retail Limited; issuer operations table reports national stores/offices and dashes for international operations. No site-level allocation inferred.",
    "method": "company_reported_method_not_further_specified",
    "denominator_if_relevant": "",
    "printed_page": "189",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "printed189/PDF30; Total scope 1 emissions; FY2024-25",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VMART",
    "company_name": "V-Mart Retail Limited",
    "sector": "Retail trade: apparel, non-apparel and FMCG",
    "broad_industry_group": "Retail trade",
    "country": "India",
    "source_id": "SRC-CO-VMART-20250331-BRSR-v1",
    "source_title": "V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025",
    "source_url": "https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 1 emissions; FY2024-25",
    "source_attribution": "V-Mart Retail Limited, V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025, Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 1 emissions; FY2024-25",
    "footnote_context": "Standalone issuer disclosure; selected reported precision and original unit retained. No independent measurement assurance by Nitium. Use the GHG table quantity. The separate air-emissions carbon-and-compounds quantity is a different source concept. Gas breakdown, factor/GWP detail and a location-based/market-based Scope2 designation are not established in the examined table.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T22:03:44Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-VMART-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total scope 2 emissions",
    "reported_value": "50039.3",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone V-Mart Retail Limited only; Section A Q13. P6 entity-level table; exact sites, estimation share and accounting consolidation method not further specified in examined table; not water-stress subset.",
    "geography_if_relevant": "Standalone V-Mart Retail Limited; issuer operations table reports national stores/offices and dashes for international operations. No site-level allocation inferred.",
    "method": "scope2_location_or_market_basis_not_stated_in_examined_table",
    "denominator_if_relevant": "",
    "printed_page": "189",
    "pdf_page_or_html_locator": "30",
    "table_or_note": "printed189/PDF30; Total scope 2 emissions; FY2024-25",
    "restatement_status": "not_stated",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VMART",
    "company_name": "V-Mart Retail Limited",
    "sector": "Retail trade: apparel, non-apparel and FMCG",
    "broad_industry_group": "Retail trade",
    "country": "India",
    "source_id": "SRC-CO-VMART-20250331-BRSR-v1",
    "source_title": "V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025",
    "source_url": "https://vmart.co.in/wp-content/uploads/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 2 emissions; FY2024-25",
    "source_attribution": "V-Mart Retail Limited, V-Mart Retail Limited Business Responsibility and Sustainability Report FY2024-2025, Printed p189 / PDF or HTML 30; printed189/PDF30; Total scope 2 emissions; FY2024-25",
    "footnote_context": "Standalone issuer disclosure; selected reported precision and original unit retained. No independent measurement assurance by Nitium. Use the GHG table quantity. The separate air-emissions carbon-and-compounds quantity is a different source concept. Gas breakdown, factor/GWP detail and a location-based/market-based Scope2 designation are not established in the examined table.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T22:03:44Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-VARDHMAN-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "282820",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Vardhman Textiles per BRSR Q13",
    "geography_if_relevant": "Standalone issuer with Indian operations and one reported overseas office; detailed topic-specific site allocation not established. No operating-site denominator derived from Q18.",
    "method": "scope_1_comparative; EPA_reference_in_FY2024_note; precise_scope1_revision_not_quantified",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle6 EI7 GHG and method/revision/validation notes",
    "restatement_status": "source_reports_FY2024_GHG_revision; scope1_specific_change_not_separately_quantified",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VARDHMAN",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-VARDHMAN-20250331-BRSR-v1",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25, Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "footnote_context": "FY2023-24 note says initial GHG calculations used EPA factors and CEA19.0, followed by revised CEA-factor calculations. It does not quantify a separate Scope1 revision. Company reports validation of revised figures by Intertek; no assurance statement is relied on here. Period-start metadata is company-specific corroboration from issuer annual movement dates, not a direct standalone range; see period-qualifications.csv/json and the linked issuer date-source panels.",
    "comparability_caveat": "FY2024_period_start_corroborated_from_issuer_annual_movements_not_explicit_standalone_range",
    "transcription_checked_at": "2026-10-05T12:13:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-VARDHMAN-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "746820",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone Vardhman Textiles per BRSR Q13",
    "geography_if_relevant": "Standalone issuer with Indian operations and one reported overseas office; detailed topic-specific site allocation not established. No operating-site denominator derived from Q18.",
    "method": "scope_2_method_not_explicitly_labeled_in_examined_table; source_revised_CEA19.0_factor",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle6 EI7 GHG and method/revision/validation notes",
    "restatement_status": "source_explicitly_reports_FY2024_GHG_recalculation_using_revised_CEA19.0_factor",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VARDHMAN",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-VARDHMAN-20250331-BRSR-v1",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25, Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "footnote_context": "FY2023-24 comparative is accompanied by explicit revised-CEA19.0-factor disclosure including renewable sources and captive-power grid injection. Source reports Intertek validation of revised figures; this is the issuer claim only. Do not treat it as an unrevised baseline or infer a formal Scope2 method label. Period-start metadata is company-specific corroboration from issuer annual movement dates, not a direct standalone range; see period-qualifications.csv/json and the linked issuer date-source panels.",
    "comparability_caveat": "FY2024_period_start_corroborated_from_issuer_annual_movements_not_explicit_standalone_range; FY2024_source_declared_GHG_revision",
    "transcription_checked_at": "2026-10-05T12:13:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-VARDHMAN-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "348977",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Vardhman Textiles per BRSR Q13",
    "geography_if_relevant": "Standalone issuer with Indian operations and one reported overseas office; detailed topic-specific site allocation not established. No operating-site denominator derived from Q18.",
    "method": "scope_1_reported; source_says_IPCC_factor_library_adopted; edition_unspecified",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle6 EI7 GHG and method/revision/validation notes",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VARDHMAN",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-VARDHMAN-20250331-BRSR-v1",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25, Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "footnote_context": "FY2024-25 source attributes higher Scope1 partly to adopting the IPCC Emission Factor library. No edition/GWP vintage supplied. Company says third-party validation was in progress at reporting time; no completion inferred as of this extraction. Period-start metadata is company-specific corroboration from issuer annual movement dates, not a direct standalone range; see period-qualifications.csv/json and the linked issuer date-source panels.",
    "comparability_caveat": "FY2025_period_start_corroborated_from_issuer_annual_movements_not_explicit_standalone_range; FY2025_factor_basis_change_prevents_unqualified_like_for_like_trend",
    "transcription_checked_at": "2026-10-05T12:13:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-VARDHMAN-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "762369",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone Vardhman Textiles per BRSR Q13",
    "geography_if_relevant": "Standalone issuer with Indian operations and one reported overseas office; detailed topic-specific site allocation not established. No operating-site denominator derived from Q18.",
    "method": "scope_2_method_not_explicitly_labeled_in_examined_table; reported_grid_factor0.727_MT_CO2e_per_MWh",
    "denominator_if_relevant": "",
    "printed_page": "32",
    "pdf_page_or_html_locator": "32",
    "table_or_note": "Principle6 EI7 GHG and method/revision/validation notes",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-VARDHMAN",
    "company_name": "Vardhman Textiles Limited",
    "sector": "Textiles / yarn and fabric manufacturing",
    "broad_industry_group": "Textiles and apparel",
    "country": "India",
    "source_id": "SRC-CO-VARDHMAN-20250331-BRSR-v1",
    "source_title": "Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25",
    "source_url": "https://www.vardhman.com/Document/Report/Compliances/BRR/Vardhman%20Textiles%20Ltd/BRSR_2024-25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "source_attribution": "Vardhman Textiles Limited, Vardhman Textiles Limited Business Responsibility and Sustainability Report2024-25, Printed p32 / PDF or HTML 32; Principle6 EI7 GHG and method/revision/validation notes",
    "footnote_context": "FY2024-25 note gives grid-factor change from0.716 to0.727 MT CO2e/MWh. The current factor database edition and explicit location/market method label are not supplied in the examined table. Validation was described as in progress at source reporting time, not independently complete. Period-start metadata is company-specific corroboration from issuer annual movement dates, not a direct standalone range; see period-qualifications.csv/json and the linked issuer date-source panels.",
    "comparability_caveat": "FY2025_period_start_corroborated_from_issuer_annual_movements_not_explicit_standalone_range; FY2025_grid_factor_change; validation_reported_in_progress_at_source_time",
    "transcription_checked_at": "2026-10-05T12:13:31Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-WESTCOAST-20240331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "531350",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone West Coast Paper Mills Limited, Section A Q13; environmental tables specifically cover Dandeli and Mysore units.",
    "geography_if_relevant": "India; environmental scope explicitly Dandeli and Mysore",
    "method": "company_reported_quantity_with_source_specific_table_scope",
    "denominator_if_relevant": "",
    "printed_page": "49",
    "pdf_page_or_html_locator": "53",
    "table_or_note": "Principle6 EI7; Total Scope 1 emissions; FY2023-24 prior-year comparative column",
    "restatement_status": "selected_later_comparative_with_original_source_history",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-WESTCOAST",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
    "source_title": "West Coast Paper Mills Limited Annual Report 2024-25",
    "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 1 emissions; FY2023-24 prior-year comparative column",
    "source_attribution": "West Coast Paper Mills Limited, West Coast Paper Mills Limited Annual Report 2024-25, Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 1 emissions; FY2023-24 prior-year comparative column",
    "footnote_context": "Table specifically covers Dandeli and Mysore and cites indiaghgp.org and cea.nic.in for factors, without a factor edition or explicit location/market Scope2 method. CombinedScope1+2total is diagnostic context only. No claimed removal, offset or biogenic treatment is inferred. BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T23:23:06Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-e9929b8af6aec5d8d975"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-e9929b8af6aec5d8d975",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-WESTCOAST-20240331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "16362",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "Standalone West Coast Paper Mills Limited, Section A Q13; environmental tables specifically cover Dandeli and Mysore units.",
    "geography_if_relevant": "India; environmental scope explicitly Dandeli and Mysore",
    "method": "company_reported_quantity_with_source_specific_table_scope",
    "denominator_if_relevant": "",
    "printed_page": "49",
    "pdf_page_or_html_locator": "53",
    "table_or_note": "Principle6 EI7; Total Scope 2 emissions; FY2023-24 prior-year comparative column",
    "restatement_status": "selected_later_comparative_with_original_source_history",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-WESTCOAST",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
    "source_title": "West Coast Paper Mills Limited Annual Report 2024-25",
    "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 2 emissions; FY2023-24 prior-year comparative column",
    "source_attribution": "West Coast Paper Mills Limited, West Coast Paper Mills Limited Annual Report 2024-25, Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 2 emissions; FY2023-24 prior-year comparative column",
    "footnote_context": "Table specifically covers Dandeli and Mysore and cites indiaghgp.org and cea.nic.in for factors, without a factor edition or explicit location/market Scope2 method. CombinedScope1+2total is diagnostic context only. No claimed removal, offset or biogenic treatment is inferred. BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T23:23:06Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [
      "HIST-e2b2153315e33217d1bb"
    ],
    "source_history_status": "paired_structured_history_available",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": "HIST-e2b2153315e33217d1bb",
    "history_absence_qualifier": null
  },
  {
    "observation_id": "OBS-CO-WESTCOAST-20250331-GHG_SCOPE1-STANDALONE",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "482348",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone West Coast Paper Mills Limited, Section A Q13; environmental tables specifically cover Dandeli and Mysore units.",
    "geography_if_relevant": "India; environmental scope explicitly Dandeli and Mysore",
    "method": "company_reported_quantity_with_source_specific_table_scope",
    "denominator_if_relevant": "",
    "printed_page": "49",
    "pdf_page_or_html_locator": "53",
    "table_or_note": "Principle6 EI7; Total Scope 1 emissions; FY2024-25 current-year column",
    "restatement_status": "no_explicit_restatement_of_selected_cell_identified",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-WESTCOAST",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
    "source_title": "West Coast Paper Mills Limited Annual Report 2024-25",
    "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 1 emissions; FY2024-25 current-year column",
    "source_attribution": "West Coast Paper Mills Limited, West Coast Paper Mills Limited Annual Report 2024-25, Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 1 emissions; FY2024-25 current-year column",
    "footnote_context": "Table specifically covers Dandeli and Mysore and cites indiaghgp.org and cea.nic.in for factors, without a factor edition or explicit location/market Scope2 method. CombinedScope1+2total is diagnostic context only. No claimed removal, offset or biogenic treatment is inferred. BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T23:23:06Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-WESTCOAST-20250331-GHG_SCOPE2_UNSPECIFIED-STANDALONE",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "6303",
    "original_unit": "Metric tonnes of CO2 equivalent",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Standalone West Coast Paper Mills Limited, Section A Q13; environmental tables specifically cover Dandeli and Mysore units.",
    "geography_if_relevant": "India; environmental scope explicitly Dandeli and Mysore",
    "method": "company_reported_quantity_with_source_specific_table_scope",
    "denominator_if_relevant": "",
    "printed_page": "49",
    "pdf_page_or_html_locator": "53",
    "table_or_note": "Principle6 EI7; Total Scope 2 emissions; FY2024-25 current-year column",
    "restatement_status": "no_explicit_restatement_of_selected_cell_identified",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-WESTCOAST",
    "company_name": "West Coast Paper Mills Limited",
    "sector": "Pulp and paper manufacturing; optical fibre cable activity also reported",
    "broad_industry_group": "Pulp and paper",
    "country": "India",
    "source_id": "SRC-CO-WESTCOAST-20250331-AR-v1",
    "source_title": "West Coast Paper Mills Limited Annual Report 2024-25",
    "source_url": "https://westcoastpaper.com/wp-content/uploads/2025/07/BRSR-2025.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 2 emissions; FY2024-25 current-year column",
    "source_attribution": "West Coast Paper Mills Limited, West Coast Paper Mills Limited Annual Report 2024-25, Printed p49 / PDF or HTML 53; Principle6 EI7; Total Scope 2 emissions; FY2024-25 current-year column",
    "footnote_context": "Table specifically covers Dandeli and Mysore and cites indiaghgp.org and cea.nic.in for factors, without a factor edition or explicit location/market Scope2 method. CombinedScope1+2total is diagnostic context only. No claimed removal, offset or biogenic treatment is inferred. BRSR gives the fiscal-year label; Q20 gives the explicit March31 year end. April1 start is a qualified fiscal-period inference corroborated by issuer standalone opening/closing date rows; it is not quoted as a complete BRSR date range. No financial-to-ESG boundary transfer.",
    "comparability_caveat": "scope2_method_unspecified",
    "transcription_checked_at": "2026-10-05T23:23:06Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-ECLERX-20240331-GHG_SCOPE1-INDIA",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "122",
    "original_unit": "tCO2e",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "eClerx offices in India; FY25 BRSR India reporting boundary, not global or generic standalone/consolidated",
    "geography_if_relevant": "India",
    "method": "scope_1_reported; prior_specific_GWP_not_supplied",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Printed/PDF25; Total Scope 1 emissions; FY2023-24 column",
    "restatement_status": "comparative_represented_for_India_boundary_in_FY25_report; not_a_new_observation_of_original_global_or_India_Manila_boundary",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ECLERX",
    "company_name": "eClerx Services Limited",
    "sector": "Information Technology Enabled Services",
    "broad_industry_group": "Information technology services",
    "country": "India",
    "source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
    "source_title": "eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 1 emissions; FY2023-24 column",
    "source_attribution": "eClerx Services Limited, eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25, Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 1 emissions; FY2023-24 column",
    "footnote_context": "FY2023-24 Scope 1 re-presented for India, replacing prior India-and-Manila coverage according to the note. Prior-year gas breakdown/GWP edition is not separately supplied; no unchanged-method claim.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T12:48:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-ECLERX-20240331-GHG_SCOPE2_UNSPECIFIED-INDIA",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "3448",
    "original_unit": "tCO2",
    "period_start": "2023-04-01",
    "period_end": "2024-03-31",
    "boundary": "eClerx offices in India; FY25 BRSR India reporting boundary, not global or generic standalone/consolidated",
    "geography_if_relevant": "India",
    "method": "scope_2_CEA_v19_factor_0.823_kg_CO2_per_kWh; LB_MB_label_not_explicit",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Printed/PDF25; Total Scope 2 emissions; FY2023-24 column",
    "restatement_status": "comparative_represented_for_India_boundary_in_FY25_report; not_a_new_observation_of_original_global_or_India_Manila_boundary",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ECLERX",
    "company_name": "eClerx Services Limited",
    "sector": "Information Technology Enabled Services",
    "broad_industry_group": "Information technology services",
    "country": "India",
    "source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
    "source_title": "eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 2 emissions; FY2023-24 column",
    "source_attribution": "eClerx Services Limited, eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25, Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 2 emissions; FY2023-24 column",
    "footnote_context": "FY2023-24 source unit is *tCO2. The period-specific note names CEA version 19 factor 0.823 kg-CO2/kWh. Value is India-only re-presentation; do not copy the FY25 factor into this comparative or assume matched-method trend.",
    "comparability_caveat": "FY2024_source_unit_CO2_not_CO2e; factor_CEA_v19",
    "transcription_checked_at": "2026-10-05T12:48:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-ECLERX-20250331-GHG_SCOPE1-INDIA",
    "metric_id": "GHG_SCOPE1",
    "original_metric_label": "Total Scope 1 emissions",
    "reported_value": "549",
    "original_unit": "tCO2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "eClerx offices in India; FY25 BRSR India reporting boundary, not global or generic standalone/consolidated",
    "geography_if_relevant": "India",
    "method": "scope_1_refrigerants_and_fire_extinguishers; GWP_edition_not_specified",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Printed/PDF25; Total Scope 1 emissions; FY2024-25 column",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ECLERX",
    "company_name": "eClerx Services Limited",
    "sector": "Information Technology Enabled Services",
    "broad_industry_group": "Information technology services",
    "country": "India",
    "source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
    "source_title": "eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 1 emissions; FY2024-25 column",
    "source_attribution": "eClerx Services Limited, eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25, Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 1 emissions; FY2024-25 column",
    "footnote_context": "FY2024-25 India Scope 1 includes leakage from owned/operated AC refrigerants and fire extinguishers. Source says no owned DG sets or vehicles. GWP edition is not specified in this table; do not use PPP as an emission factor.",
    "comparability_caveat": "",
    "transcription_checked_at": "2026-10-05T12:48:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-ECLERX-20250331-GHG_SCOPE2_UNSPECIFIED-INDIA",
    "metric_id": "GHG_SCOPE2_UNSPECIFIED",
    "original_metric_label": "Total Scope 2 emissions",
    "reported_value": "3970",
    "original_unit": "tCO2",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "eClerx offices in India; FY25 BRSR India reporting boundary, not global or generic standalone/consolidated",
    "geography_if_relevant": "India",
    "method": "scope_2_CEA_v20_factor_0.842_kg_CO2_per_kWh; LB_MB_label_not_explicit",
    "denominator_if_relevant": "",
    "printed_page": "25",
    "pdf_page_or_html_locator": "25",
    "table_or_note": "Printed/PDF25; Total Scope 2 emissions; FY2024-25 column",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ECLERX",
    "company_name": "eClerx Services Limited",
    "sector": "Information Technology Enabled Services",
    "broad_industry_group": "Information technology services",
    "country": "India",
    "source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
    "source_title": "eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 2 emissions; FY2024-25 column",
    "source_attribution": "eClerx Services Limited, eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25, Printed p25 / PDF or HTML 25; Printed/PDF25; Total Scope 2 emissions; FY2024-25 column",
    "footnote_context": "FY2024-25 source unit is *tCO2, not tCO2e. Asterisk links to CEA version 20 factor 0.842 kg-CO2/kWh for India. Source does not explicitly label this location-based or market-based; retain unspecified category and do not silently relabel CO2 as CO2e.",
    "comparability_caveat": "FY2025_source_unit_CO2_not_CO2e; factor_CEA_v20",
    "transcription_checked_at": "2026-10-05T12:48:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  },
  {
    "observation_id": "OBS-CO-ECLERX-20250331-GHG_SCOPE3_SELECTED_CATEGORIES-GLOBAL",
    "metric_id": "GHG_SCOPE3_SELECTED_CATEGORIES",
    "original_metric_label": "Total Scope 3 emissions",
    "reported_value": "14173",
    "original_unit": "tCO2e",
    "period_start": "2024-04-01",
    "period_end": "2025-03-31",
    "boundary": "Global eClerx offices for Scope 3, with source-specific category coverage and estimation exceptions",
    "geography_if_relevant": "Global offices; category coverage is not uniform",
    "method": "source_specific_selected_categories_1_2_5_6_7_8; heterogeneous_estimation_coverage; category_amount_year_not_separately_labelled",
    "denominator_if_relevant": "",
    "printed_page": "28",
    "pdf_page_or_html_locator": "28",
    "table_or_note": "Printed/PDF28; Total Scope 3 emissions; FY2024-25 column",
    "restatement_status": "no_restatement_marked_for_this_value_in_examined_table",
    "version": "1",
    "collection_id": "D003",
    "value_status": "reported_numeric",
    "normalized_value": "",
    "normalized_unit": "",
    "normalization_basis": "",
    "company_id": "CO-ECLERX",
    "company_name": "eClerx Services Limited",
    "sector": "Information Technology Enabled Services",
    "broad_industry_group": "Information technology services",
    "country": "India",
    "source_id": "SRC-CO-ECLERX-20250331-BRSR-v1",
    "source_title": "eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25",
    "source_url": "https://eclerx.com/wp-content/uploads/2025/10/BRSR-FY25.pdf",
    "source_retrieved_at": "2026-10-05",
    "source_access_note": "",
    "source_locator": "Printed p28 / PDF or HTML 28; Printed/PDF28; Total Scope 3 emissions; FY2024-25 column",
    "source_attribution": "eClerx Services Limited, eClerx Services Limited Business Responsibility and Sustainability Report FY2024-25, Printed p28 / PDF or HTML 28; Printed/PDF28; Total Scope 3 emissions; FY2024-25 column",
    "footnote_context": "FY2024-25 total has global-office boundary. Category 1+2 uses spend estimates;5 waste-specific factors;6 mixed travel methods;7 India/Manila commuting survey and fleet distance;8 estimates for leased offices outside India. Source assigns 3 to Scope 2, embeds 4 in purchased goods/services, and calls 9-15 not applicable. Adjacent category amounts are not separately year-labelled: their 14173.73 sum versus current total 14173 gives a contextual signed residual of-0.73 only, not a corrected total or proof of error. No complete-GHG-inventory claim.",
    "comparability_caveat": "FY2025_global_scope3_exception; contextual_component_residual_minus_0.73; category_year_not_separately_labelled",
    "transcription_checked_at": "2026-10-05T12:48:00Z",
    "period_qualification_reference": "period-qualifications.csv/json",
    "record_qualification_reference": "record-qualifications.csv/json; match stable record ID",
    "mandatory_qualification_reference": "mandatory-qualifications.csv/json; match company ID or applicable stable record IDs",
    "dataset_version": "0.6.0-sample1661",
    "source_history_ids": [],
    "source_history_status": "paired_structured_history_not_available_in_reviewed_inputs",
    "observation_version_history_ids": [],
    "alternative_source_version_ids": [],
    "alternative_source_status": "alternative_source_version_not_available_in_reviewed_inputs",
    "source_history_unit_binding_ids": [],
    "source_history_id": null,
    "history_absence_qualifier": "History absence does not mean unrevised; accepted observation qualifiers remain controlling."
  }
]
