What SEBI asks, verbatim
Health and safety management system: a. Whether an occupational health and safety management system has been implemented (Y/N). If yes, coverage of such system b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis c. Whether you have processes for workers to report the work-related hazards d. Do the employees/workers of the entity have access to non-occupational medical and healthcare services? (Yes/No)
Describe OHS management system, scope of coverage (employees, workers, activities, workplaces), hazard identification processes, worker reporting mechanisms, and access to healthcare services.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 113.
In plain English
Tell whether the company has an occupational health and safety system and if so, who it covers. Explain how the company finds and checks work hazards, how workers can report them, and whether employees can get medical care outside of work. This info usually comes from the company’s safety policy documents and employee handbooks.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer first states whether an OHS management system is in place (Y/N) and then details its scope—who is covered (employees, workers, contractors), which activities and workplaces are included, and the governance structure. It then describes the systematic hazard identification and risk assessment processes, including routine and non‑routine reviews, the worker reporting mechanisms (e.g., incident reporting, near‑miss logs, safety committees), and the availability of non‑occupational medical and healthcare services. A common gap is failing to provide evidence of the frequency and outcomes of hazard assessments or the actual usage statistics of the reporting mechanisms.
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-E10 ask for?
Tell whether the company has an occupational health and safety system and if so, who it covers. Explain how the company finds and checks work hazards, how workers can report them, and whether employees can get medical care outside of work. This info usually comes from the company’s safety policy documents and employee handbooks.
Is BRSR P3-E10 an Essential or a Leadership indicator?
P3-E10 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-E10?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E10 use?
Yes/No + narrative. 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-E10 look like?
A complete, assurance‑ready answer first states whether an OHS management system is in place (Y/N) and then details its scope—who is covered (employees, workers, contractors), which activities and workplaces are included, and the governance structure. It then describes the systematic hazard identification and risk assessment processes, including routine and non‑routine reviews, the worker reporting mechanisms (e.g., incident reporting, near‑miss logs, safety committees), and the availability of non‑occupational medical and healthcare services. A common gap is failing to provide evidence of the frequency and outcomes of hazard assessments or the actual usage statistics of the reporting mechanisms.
Other disclosures under Principle 3
Well-being measures for employees and workers (health insurance, accident cover, etc.; % covered)
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)
See P3-E10 against a real client
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