Principle 5 is where BRSR gets specific about human rights: minimum wages, human-rights training, grievance mechanisms, and complaints on sexual harassment, discrimination, child labour and forced labour. It is largely tabular, and two tables, the wage disclosure and the POSH format, are where most filers slip.
Key takeaways
- 01Principle 5 covers wages, human-rights training, grievances, harassment and discrimination, and value-chain due diligence.
- 02The minimum-wage table (P5-E2) and remuneration-by-gender table (P5-E3) both come from one payroll extract.
- 03P5-E6 counts all harassment and discrimination complaints; P5-E7 is the specific statutory POSH format, and the two must reconcile.
- 04It is owned jointly by HR and Legal, and the Leadership indicators reach into the value chain.
What Principle 5 asks
| Disclosure | What it asks | ICAI page |
|---|---|---|
| P5-E1 | Employees and workers trained on human-rights issues and the entity's policy | 123 |
| P5-E2 | Minimum wages: employees and workers paid at or above minimum wage, by gender | 123 |
| P5-E3 | Median remuneration/salary/wages by gender | 124 |
| P5-E6 | Complaints on sexual harassment, discrimination, child labour, forced labour, wages | 126 |
| P5-E7 | Complaints filed under the POSH Act 2013 (filed, upheld, pending) | 127 |
| P5-E9 | Whether human-rights requirements form part of business agreements and contracts | 127 |
The Leadership indicators cover business-process changes made in response to grievances (P5-L1), the scope of human-rights due diligence (P5-L2), and assessment of value-chain partners (P5-L4).
Who owns the data
Principle 5 is an HR and Legal engagement
How to complete the minimum-wage disclosure (P5-E2)
P5-E2 asks, for both employees and workers, how many were paid at or above the applicable minimum wage, split by gender, for the current and previous year. Draw it from payroll checked against the relevant state minimum-wage notification, not a national assumption. The paired P5-E3 then asks for median remuneration by gender, so pull both from the same payroll extract in one pass.
POSH: P5-E6 versus P5-E7
These two are related but distinct, and filers often duplicate or contradict them. P5-E6 counts all complaints of sexual harassment made by employees and workers during the year. P5-E7 is the statutory POSH Act format: complaints filed, complaints upheld, complaints pending, and those pending beyond ninety days. They must reconcile with each other, and the source for P5-E7 is the Internal Committee's annual return, so reconcile the two before filing.
Best practice for Principle 5
- Adopt a Human Rights Policy covering child and forced labour, non-discrimination and freedom of association, and cascade it through a Supplier Code of Conduct.
- Ensure documented compliance with POSH, Minimum Wages and Contract Labour regulations, with an accessible grievance channel.
- Run human-rights due diligence per the UN Guiding Principles on Business and Human Rights and the OECD Guidelines.
- Prepare for the EU Corporate Sustainability Due Diligence Directive with supply-chain human-rights audits.
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