What SEBI asks, verbatim
a. Details of measures for the well-being of employees b. Details of measures for the well-being of workers
For employees and workers (permanent and other than permanent, by gender): total count, and number/percentage covered by Health Insurance, Accident Insurance, Maternity Benefits, Paternity Benefits, and Day Care Facilities.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 105.
In plain English
You need to list how many employees and workers (permanent and non‑permanent) are covered by health insurance, accident insurance, maternity benefits, paternity benefits, and day‑care facilities, broken down by gender. The company usually pulls this data from its HR or payroll system, where employee and worker counts and benefit enrollment are recorded.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total headcount of employees and workers, broken down by gender and employment status (permanent, contract, etc.), and then provides the exact number and percentage of each group covered by health insurance, accident insurance, maternity benefits, paternity benefits, and day‑care facilities. Assurers look for a clear mapping of each data point to the source document, a reconciliation table that shows how totals were derived, and a brief explanation of any changes from the previous year. A common gap is omitting the gender‑segmented breakdown for contract or temporary workers, which prevents a full assessment of equity in benefit coverage.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in payroll and HR records. Forward this section to your People 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 P3-E1 ask for?
You need to list how many employees and workers (permanent and non‑permanent) are covered by health insurance, accident insurance, maternity benefits, paternity benefits, and day‑care facilities, broken down by gender. The company usually pulls this data from its HR or payroll system, where employee and worker counts and benefit enrollment are recorded.
Is BRSR P3-E1 an Essential or a Leadership indicator?
P3-E1 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 3, Employee Wellbeing.
Who inside the company holds the data for P3-E1?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E1 use?
count / percentage. 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 P3-E1 look like?
A complete, assurance‑ready answer lists the total headcount of employees and workers, broken down by gender and employment status (permanent, contract, etc.), and then provides the exact number and percentage of each group covered by health insurance, accident insurance, maternity benefits, paternity benefits, and day‑care facilities. Assurers look for a clear mapping of each data point to the source document, a reconciliation table that shows how totals were derived, and a brief explanation of any changes from the previous year. A common gap is omitting the gender‑segmented breakdown for contract or temporary workers, which prevents a full assessment of equity in benefit coverage.
Other disclosures under Principle 3
Retirement benefits offered (PF, gratuity, ESI) for this year and last year
Are your premises accessible to differently-abled staff? (Yes/No + steps)
Do you have an equal-opportunity policy? (Yes/No + web link)
Return-to-work and retention rates after parental leave
Do you have a grievance mechanism for employees and workers? (Yes/No + details)
Employees and workers who are members of recognised unions (count, %)
See P3-E1 against a real client
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