What SEBI asks, verbatim
Number of Complaints on the following made by employees and workers: Working Conditions, Health & Safety
For Working Conditions and Health & Safety: number filed during year and number pending resolution at end of year, for current 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 116.
In plain English
Report how many complaints employees and workers filed about working conditions and health & safety, and how many of those complaints were still unresolved at the end of the year. Include the figures for the current year and the previous year. The data usually comes from the company’s internal complaint‑tracking system or HR records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of complaints filed during the current fiscal year and the number pending at year‑end, broken down separately for working conditions and health & safety, and repeats the same two figures for the prior fiscal year. It also provides the source of the data (e.g., HR or grievance management system), the definition of a “complaint” used, and the resolution timeline or average days to resolve. A common gap is omitting the pending‑resolution count or failing to separate the two categories, which prevents assurers from verifying trend and closure performance.
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-E13 ask for?
Report how many complaints employees and workers filed about working conditions and health & safety, and how many of those complaints were still unresolved at the end of the year. Include the figures for the current year and the previous year. The data usually comes from the company’s internal complaint‑tracking system or HR records.
Is BRSR P3-E13 an Essential or a Leadership indicator?
P3-E13 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-E13?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E13 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 P3-E13 look like?
A complete, assurance‑ready answer lists the total number of complaints filed during the current fiscal year and the number pending at year‑end, broken down separately for working conditions and health & safety, and repeats the same two figures for the prior fiscal year. It also provides the source of the data (e.g., HR or grievance management system), the definition of a “complaint” used, and the resolution timeline or average days to resolve. A common gap is omitting the pending‑resolution count or failing to separate the two categories, which prevents assurers from verifying trend and closure performance.
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-E13 against a real client
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