What SEBI asks, verbatim
Of the instances disclosed in Question 2 above, details of the Appeal / Revision preferred in cases where monetary or non-monetary action has been appealed
For each appealed case: provide case details and name of regulatory/enforcement agency/judicial institution.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 88.
In plain English
You need to list every case that was appealed after a monetary or non‑monetary action was taken. For each case, give the details of the appeal and the name of the regulator, enforcement body or court that handled it. This information usually comes from the company’s internal legal or compliance records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every instance of an appeal or revision, with a unique identifier, the date of the appeal, the type of action appealed (monetary or non‑monetary), and the outcome or current status. It also names the regulatory, enforcement or judicial body involved, the jurisdiction, and any reference number or docket. Assurers look for consistent linkage between the original case details and the appeal records; a common gap is omitting the appeal outcome or failing to provide the agency’s docket number.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in board records and compliance registers. Forward to your Company Secretary or Legal team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Frequently asked questions
What does BRSR P1-E3 ask for?
You need to list every case that was appealed after a monetary or non‑monetary action was taken. For each case, give the details of the appeal and the name of the regulator, enforcement body or court that handled it. This information usually comes from the company’s internal legal or compliance records.
Is BRSR P1-E3 an Essential or a Leadership indicator?
P1-E3 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 1, Ethics & Transparency.
Who inside the company holds the data for P1-E3?
Company Secretary / Legal. Usually found in board records and compliance registers. Forward to your Company Secretary or Legal team.
What unit does P1-E3 use?
null. Reporting in the wrong unit, or switching the denominator of an intensity ratio between years, is one of the more common reasons a figure has to be restated.
What does a complete answer to P1-E3 look like?
A complete, assurance‑ready answer lists every instance of an appeal or revision, with a unique identifier, the date of the appeal, the type of action appealed (monetary or non‑monetary), and the outcome or current status. It also names the regulatory, enforcement or judicial body involved, the jurisdiction, and any reference number or docket. Assurers look for consistent linkage between the original case details and the appeal records; a common gap is omitting the appeal outcome or failing to provide the agency’s docket number.
Other disclosures under Principle 1
% of board, KMPs, employees and workers trained on the ESG principles this year
Fines, penalties or settlements paid to regulators or courts this year (in Rs, and count)
Do you have an anti-corruption / anti-bribery policy? (Yes/No + web link)
Number of directors, KMPs, employees or workers disciplined for bribery / corruption
Number of conflict-of-interest complaints
Any corrective action taken on the above fines or corruption cases
See P1-E3 against a real client
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