108
Section C disclosures across P1 to P9
68
Essential indicators, mandatory for every filer
40
Leadership indicators, voluntary
42
BRSR Core KPIs requiring independent assurance
How Section C is structured
BRSR has three sections. Section A covers general disclosures, Section B covers management and process, and Section C covers principle-wise performance against the nine National Guidelines on Responsible Business Conduct principles. Section C is where almost all of the data collection work sits: 68 Essential indicators that every filer must answer, and 40 Leadership indicators that apply to companies filing for three or more years, or in the top 1000. Eleven of the 108 assume manufacturing operations and can be marked not applicable, with justification, by a pure services business.
Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable
P1-E1% of board, KMPs, employees and workers trained on the ESG principles this yearEssential · percentageP1-E2Fines, penalties or settlements paid to regulators or courts this year (in Rs, and count)Essential · INR (monetary); count (non-monetary)P1-E3Of those fines, which have been appealed (case details)Essential · P1-E4Do you have an anti-corruption / anti-bribery policy? (Yes/No + web link)Essential · Yes/No + narrativeP1-E5Number of directors, KMPs, employees or workers disciplined for bribery / corruptionEssential · countP1-E6Number of conflict-of-interest complaintsEssential · countP1-E7Any corrective action taken on the above fines or corruption casesEssential · narrativeP1-E8Number of days of accounts payableEssential · daysP1-E9Share of purchases & sales with related parties (%), and loans / advances to them (in Rs)Essential · percentage / countP1-L1Awareness programmes run for value-chain partners on the principles (count, % covered)Leadership · count / percentageP1-L2Do you have a process to manage Board conflicts of interest? (Yes/No + details)Leadership · Yes/No + narrative
Businesses should provide goods and services in a manner that is sustainable and safe
P2-E1R&D and capex spent on cleaner / safer products & processes (% of total R&D and capex)Essential · percentageP2-E2Do you have sustainable sourcing? If yes, % of inputs sourced sustainablyEssential · Yes/No + percentageP2-E3How you reclaim / recycle / dispose products at end-of-life (plastics, e-waste, hazardous, other)Essential · narrative · manufacturing onlyP2-E4Does EPR apply to you? Is your waste plan in line with the EPR plan filed with the PCB?Essential · Yes/No + narrative · manufacturing onlyP2-L1Have you done a Life Cycle Assessment (LCA) on any product / service? (Yes/No + details)Leadership · Yes/No + detailsP2-L2Any major social / environmental risks from your products found via LCA, and action takenLeadership · narrativeP2-L3% of recycled or reused input material used in production (by value)Leadership · percentageP2-L4Of products / packaging reclaimed at end-of-life, amount reused, recycled, disposed (MT)Leadership · metric tonnes · manufacturing onlyP2-L5Reclaimed products & packaging as % of products sold, by product categoryLeadership · percentage · manufacturing only
Businesses should respect and promote the well-being of all employees, including those in their value chains
P3-E1Well-being measures for employees and workers (health insurance, accident cover, etc.; % covered)Essential · count / percentageP3-E2Retirement benefits offered (PF, gratuity, ESI) for this year and last yearEssential · count / percentage / Yes/NoP3-E3Are your premises accessible to differently-abled staff? (Yes/No + steps)Essential · Yes/No + narrativeP3-E4Do you have an equal-opportunity policy? (Yes/No + web link)Essential · Yes/No + web-linkP3-E5Return-to-work and retention rates after parental leaveEssential · percentageP3-E6Do you have a grievance mechanism for employees and workers? (Yes/No + details)Essential · Yes/No + narrativeP3-E7Employees and workers who are members of recognised unions (count, %)Essential · count / percentageP3-E8Training given to employees and workers (count, %)Essential · count / percentageP3-E9Employees and workers who received performance / career reviews (count, %)Essential · count / percentageP3-E10Health & safety management system: do you have one, its coverage, and hazard processesEssential · Yes/No + narrativeP3-E11Safety incidents this year (lost-time injury rate, recordable injuries, fatalities)Essential · count / rateP3-E12What you do to keep the workplace safe and healthy (brief)Essential · narrativeP3-E13Complaints on working conditions and health & safety (count)Essential · countP3-E14% of plants / offices assessed for health & safety and working conditionsEssential · percentageP3-E15Corrective actions taken on risks found in those assessmentsEssential · narrativeP3-L1Do you give life insurance or a death-compensation package? (Employees Y/N, Workers Y/N)Leadership · Yes/NoP3-L2How you ensure value-chain partners deduct and deposit statutory duesLeadership · narrativeP3-L3Employees / workers with serious injuries who were rehabilitated and re-employedLeadership · countP3-L4Do you offer transition / retirement support programmes? (Yes/No)Leadership · Yes/No + narrativeP3-L5% of value-chain partners assessed (health & safety, working conditions)Leadership · percentageP3-L6Corrective actions on risks found in value-chain partner assessmentsLeadership · narrative
Businesses should respect the interests of and be responsive to all its stakeholders
P4-E1How you identify your key stakeholder groups (process)Essential · narrativeP4-E2Your key stakeholder groups and how often you engage eachEssential · narrative / tabularP4-L1How stakeholders are consulted by / for the Board on ESG topicsLeadership · narrativeP4-L2Is stakeholder input used to manage ESG topics? (Yes/No + examples)Leadership · Yes/No + narrativeP4-L3Engagement with vulnerable / marginalised stakeholders and actions takenLeadership · narrative
Businesses should respect and promote human rights
P5-E1Employees and workers trained on human rights (count, %)Essential · count / percentageP5-E2Employees and workers paid at or above minimum wage (count, %)Essential · count / percentageP5-E3Median remuneration and the male-to-female pay ratioEssential · count / INRP5-E4Do you have a person / committee responsible for human-rights issues? (Yes/No)Essential · Yes/NoP5-E5Internal mechanism to handle human-rights grievances (brief)Essential · narrativeP5-E6Complaints on harassment, discrimination, child labour, forced labour, wages (count)Essential · countP5-E7POSH complaints (sexual harassment) filed this yearEssential · count / percentageP5-E8How you protect complainants in harassment / discrimination casesEssential · narrativeP5-E9Do your contracts include human-rights requirements? (Yes/No)Essential · Yes/NoP5-E10% of plants / offices assessed for human rights (child / forced labour, wages, etc.)Essential · percentageP5-E11Corrective actions taken on risks found in those assessmentsEssential · narrativeP5-L1Any business process changed as a result of a human-rights grievance (details)Leadership · narrativeP5-L2Scope and coverage of any human-rights due diligence doneLeadership · narrativeP5-L3Is your office accessible to differently-abled visitors? (Yes/No)Leadership · Yes/No + narrativeP5-L4% of value-chain partners assessed on human rightsLeadership · percentageP5-L5Corrective actions on risks found in value-chain human-rights assessmentsLeadership · narrative
Businesses should respect and make efforts to protect and restore the environment
P6-E1Total energy used last year (electricity + fuels), and energy per rupee of turnoverEssential · Joules (or GJ) / ratioP6-E2Are any sites covered under the PAT energy scheme? If yes, targets set vs achievedEssential · Yes/No + narrative · manufacturing onlyP6-E3Water drawn and consumed, by source (surface, ground, third-party, etc.) in kilolitresEssential · kilolitres / ratioP6-E4Water discharged, by destination and treatment level (kilolitres)Essential · kilolitres · manufacturing onlyP6-E5Do you have Zero Liquid Discharge? If yes, its coverageEssential · Yes/No + narrative · manufacturing onlyP6-E6Air emissions other than greenhouse gases (NOx, SOx, particulate matter, VOCs)Essential · entity-specified unit · manufacturing onlyP6-E7Scope 1 and Scope 2 GHG emissions, and emissions per rupee of turnoverEssential · metric tonnes CO2 equivalent / ratioP6-E8Any GHG-reduction projects? (Yes/No + details)Essential · Yes/No + narrativeP6-E9Waste generated by type, and waste recycled vs disposed (metric tonnes)Essential · metric tonnesP6-E10Your waste-management practices and how you cut hazardous / toxic chemicals (brief)Essential · narrativeP6-E11Any operations in or near ecologically sensitive areas needing clearances (details)Essential · tabular · manufacturing onlyP6-E12Environmental Impact Assessments (EIA) of projects done this yearEssential · tabular · manufacturing onlyP6-E13Are you compliant with environmental laws (Water, Air, EP Act)? Any non-compliancesEssential · Yes/No + tabularP6-L1Water drawn, consumed and discharged in water-stressed areas (kilolitres)Leadership · kilolitres / ratioP6-L2Scope 3 GHG emissions and intensityLeadership · metric tonnes CO2 equivalent / ratioP6-L3Impact on biodiversity in sensitive areas, and prevention / remediation doneLeadership · narrative · manufacturing onlyP6-L4Any initiatives or technology used to improve resource efficiency or cut emissions / wasteLeadership · narrative / tabularP6-L5Do you have a business-continuity and disaster-management plan? (brief / web link)Leadership · Yes/No + narrative / web-linkP6-L6Any major environmental impact from your value chain, and what you did about itLeadership · narrativeP6-L7% of value-chain partners assessed for environmental impactLeadership · percentageP6-L8Green Credits generated or bought (by you and your top value-chain partners)Leadership · count (Green Credits)
Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent
Businesses should promote inclusive growth and equitable development
P8-E1Social Impact Assessments (SIA) of projects done this yearEssential · tabularP8-E2Projects where Rehabilitation & Resettlement (R&R) is ongoingEssential · tabular / count / INRP8-E3How you receive and resolve community grievances (mechanism)Essential · narrativeP8-E4% of input material sourced from local / nearby suppliers (by value)Essential · percentageP8-E5Wages paid to people employed in smaller towns (as % of total wage cost)Essential · percentageP8-L1Actions taken to reduce negative social impacts found in the SIAsLeadership · narrative / tabularP8-L2CSR projects in government-designated aspirational districtsLeadership · tabular / INRP8-L3Preferential procurement from marginalised / vulnerable groups (policy, % of procurement)Leadership · Yes/No + percentageP8-L4Benefits shared from intellectual property based on traditional knowledgeLeadership · tabular / Yes/NoP8-L5Corrective actions on any disputes involving traditional knowledgeLeadership · narrative / tabularP8-L6Beneficiaries of your CSR projects (count, % from vulnerable groups)Leadership · count / percentage
Businesses should engage with and provide value to their consumers in a responsible manner
P9-E1How you receive and respond to consumer complaints and feedback (mechanism)Essential · narrativeP9-E2% of turnover from products carrying info on environmental / social parameters and safe useEssential · percentageP9-E3Consumer complaints by type (data privacy, advertising, cyber-security, quality, etc.)Essential · countP9-E4Product recalls on safety grounds (number and reasons)Essential · count + narrativeP9-E5Do you have a cyber-security / data-privacy policy? (Yes/No + web link)Essential · Yes/No + web-linkP9-E6Corrective actions on advertising, cyber-security / privacy, recalls, or regulator penaltiesEssential · narrativeP9-E7Data breaches this year (number, % involving personal data, impact)Essential · count / percentage / narrativeP9-L1Where customers can find product / service information (web links)Leadership · narrative / web-linkP9-L2Steps taken to educate consumers on safe and responsible use of your productsLeadership · narrativeP9-L3How you inform consumers of any risk of service disruptionLeadership · narrativeP9-L4Extra product info you display beyond legal requirements; any consumer-satisfaction surveyLeadership · Yes/No + narrative
Which of these does your client already have?
Most of the answers already sit in filings the company makes elsewhere. Describe a client in six fields and the free tool classifies all 108 as ready to pull, needs verification, or collect fresh, with the emissions, energy and water calculators built in. Nothing leaves your browser.