What SEBI asks, verbatim
Number of Directors / KMPs / employees / workers against whom disciplinary action was taken by any law enforcement agency for the charges of bribery / corruption
Disclose count for Directors, KMPs, Employees, and Workers separately for current FY and previous FY.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 90.
In plain English
You must report how many directors, key management personnel, employees, and workers were disciplined by law enforcement for bribery or corruption in the current and previous fiscal year. The company usually gets this data from its internal HR or legal records that track disciplinary actions taken by authorities.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the exact counts of directors, key management personnel, employees, and workers who faced disciplinary action for bribery or corruption, separated by current FY and previous FY, and includes a brief explanation of the source of the data (e.g., internal compliance database, external legal filings). Assurers look for a clear audit trail, such as a cross‑reference to the company’s internal disciplinary register and any external court or regulatory documents, and a statement confirming that all relevant cases were captured. A common gap is failing to distinguish between formal disciplinary actions and informal or internal investigations, which can lead to under‑reporting.
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-E5 ask for?
You must report how many directors, key management personnel, employees, and workers were disciplined by law enforcement for bribery or corruption in the current and previous fiscal year. The company usually gets this data from its internal HR or legal records that track disciplinary actions taken by authorities.
Is BRSR P1-E5 an Essential or a Leadership indicator?
P1-E5 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-E5?
Company Secretary / Legal. Usually found in board records and compliance registers. Forward to your Company Secretary or Legal team.
What unit does P1-E5 use?
count. 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-E5 look like?
A complete, assurance‑ready answer lists the exact counts of directors, key management personnel, employees, and workers who faced disciplinary action for bribery or corruption, separated by current FY and previous FY, and includes a brief explanation of the source of the data (e.g., internal compliance database, external legal filings). Assurers look for a clear audit trail, such as a cross‑reference to the company’s internal disciplinary register and any external court or regulatory documents, and a statement confirming that all relevant cases were captured. A common gap is failing to distinguish between formal disciplinary actions and informal or internal investigations, which can lead to under‑reporting.
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)
Of those fines, which have been appealed (case details)
Do you have an anti-corruption / anti-bribery policy? (Yes/No + web link)
Number of conflict-of-interest complaints
Any corrective action taken on the above fines or corruption cases
See P1-E5 against a real client
Describe a client in six fields and get all 108 BRSR disclosures classified as ready to pull, needs verification, or collect fresh, with the calculators built in. Free, no login, and nothing leaves your browser.