What SEBI asks, verbatim
Open-ness of business - Provide details of concentration of purchases and sales with trading houses, dealers and related parties along-with loans and advances & investments, with related parties
Disclose: Concentration of Purchases (purchases from trading houses as % of total, number of trading houses, purchases from top 10 as % of total from trading houses); Concentration of Sales (sales to dealers/distributors as % of total, number of dealers, sales to top 10 as %); Share of RPTs (purchases, sales, loans & advances, investments with related parties as % of totals).
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 92.
In plain English
You need to show how much of your buying and selling is done with trading houses, dealers and related parties, and how much money you lend or invest with them. List the percentage of total purchases and sales that come from these groups, the number of such partners, and the share of the top ten. The same percentages should be reported for any loans, advances or investments with related parties. This data usually comes from your procurement, sales, and finance records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the percentage of purchases from trading houses, the exact number of distinct trading houses, and the share of purchases from the top ten trading houses, all expressed as a proportion of total purchases. It similarly reports sales to dealers/distributors, the count of dealers, and the top‑ten sales share, plus the share of purchases, sales, loans, advances and investments with related parties as a percentage of the respective totals. A common gap is omitting the exact number of related parties or failing to separate related‑party transactions from unrelated ones, which prevents assurers from verifying concentration thresholds.
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-E9 ask for?
You need to show how much of your buying and selling is done with trading houses, dealers and related parties, and how much money you lend or invest with them. List the percentage of total purchases and sales that come from these groups, the number of such partners, and the share of the top ten. The same percentages should be reported for any loans, advances or investments with related parties. This data usually comes from your procurement, sales, and finance records.
Is BRSR P1-E9 an Essential or a Leadership indicator?
P1-E9 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-E9?
Company Secretary / Legal. Usually found in board records and compliance registers. Forward to your Company Secretary or Legal team.
What unit does P1-E9 use?
percentage / 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-E9 look like?
A complete, assurance‑ready answer lists the percentage of purchases from trading houses, the exact number of distinct trading houses, and the share of purchases from the top ten trading houses, all expressed as a proportion of total purchases. It similarly reports sales to dealers/distributors, the count of dealers, and the top‑ten sales share, plus the share of purchases, sales, loans, advances and investments with related parties as a percentage of the respective totals. A common gap is omitting the exact number of related parties or failing to separate related‑party transactions from unrelated ones, which prevents assurers from verifying concentration thresholds.
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 directors, KMPs, employees or workers disciplined for bribery / corruption
Number of conflict-of-interest complaints
See P1-E9 against a real client
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