Principle 3 is the largest Essential block in BRSR: fifteen disclosures on how the business treats its people. It covers wellbeing measures, retirement benefits, accessibility, parental leave, grievances, unions, training, career development and workplace safety. Almost every field is asked separately for employees and for workers, and often split by gender and by permanent versus non-permanent, so the shape of the data request matters as much as the content.
Key takeaways
- 01Principle 3 is the biggest Essential principle, fifteen disclosures, owned almost entirely by the People team.
- 02Nearly every field splits employees from workers, and often permanent from non-permanent and by gender; design the request around that matrix.
- 03Safety (P3-E11: LTIFR, fatalities, man-hours) is where assurance concentrates; keep the incident register and workings audit-ready.
- 04The health-and-safety management system (P3-E10) and safety incidents belong to EHS, everything else to HR.
What Principle 3 asks
| Disclosure | What it asks | ICAI page |
|---|---|---|
| P3-E1 | Measures for the wellbeing of employees and workers (health, insurance, maternity, day-care) | 105 |
| P3-E2 | Retirement benefits (PF, gratuity, ESI) for current and previous year | 106 |
| P3-E6 | Whether a grievance mechanism exists for each category of employees and workers | 109 |
| P3-E8 | Details of training given to employees and workers | 111 |
| P3-E10 | The occupational health and safety management system, coverage and hazard-identification process | 113 |
| P3-E11 | Safety incidents: LTIFR, recordable injuries, fatalities and high-consequence injuries | 114 |
The other Essential indicators cover accessibility and the equal-opportunity policy (P3-E3, P3-E4), parental-leave return and retention (P3-E5), union membership (P3-E7), career reviews (P3-E9), and complaints and assessments on working conditions and safety (P3-E13 to P3-E15). Leadership adds life insurance, value-chain statutory-dues assurance and rehabilitation of injured workers.
Who owns the data
Principle 3 is a People-team engagement
Get the employees-versus-workers split right from the start
The single most common Principle 3 mistake is collecting a company-wide number and then trying to split it later. BRSR defines 'employees' as those on the company payroll and 'workers' as contract and other non-payroll labour, and it asks for the two separately almost everywhere, usually with a further gender and permanent/non-permanent breakdown. Build your data request as that matrix up front, so the People team returns it already disaggregated.
How to answer safety incidents (P3-E11)
P3-E11 asks for the Lost Time Injury Frequency Rate per million person-hours, the number of recordable work-related injuries, fatalities, and high-consequence injuries, for both employees and workers. Report the man-hours worked alongside the incident counts so the rate can be recomputed, and keep the incident register and investigation records ready: for BRSR Core filers this is an assured attribute.
Best practice for Principle 3
- Implement an ISO 45001 occupational health and safety management system, and ensure POSH Act Internal Committees are constituted and reported.
- Disclose Lost Time Injury Frequency Rate and safety-training coverage, not just incident counts.
- Commit to the ILO core labour standards and a living-wage benchmark (Fair Wage Network / Anker methodology).
- Run structured engagement and wellbeing programmes and validate them with an external survey such as Great Place to Work.
Turn Principle 3 into a ready-to-send data request
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