What SEBI asks, verbatim
Assessments for the year: Health and Safety Practices, Working Conditions
Percentage of plants and offices assessed (by entity or statutory authorities or third parties) for Health and Safety Practices and Working Conditions.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 117.
In plain English
The company must report how many of its plants and offices were checked for health and safety and working conditions during the year. The check can be done by the company itself, a government agency, or an independent third party. The report should give the percentage of sites that were assessed.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of plants and offices, the number assessed for health and safety practices and for working conditions, and the resulting percentages, broken down by entity type and by assessment method (internal, statutory, third‑party). It also provides the assessment period, the criteria used, and any exclusions with justification. A common gap is omitting the breakdown of assessment methods, which prevents assurers from verifying that the required mix of internal and external reviews was met.
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-E14 ask for?
The company must report how many of its plants and offices were checked for health and safety and working conditions during the year. The check can be done by the company itself, a government agency, or an independent third party. The report should give the percentage of sites that were assessed.
Is BRSR P3-E14 an Essential or a Leadership indicator?
P3-E14 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-E14?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E14 use?
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-E14 look like?
A complete, assurance‑ready answer lists the total number of plants and offices, the number assessed for health and safety practices and for working conditions, and the resulting percentages, broken down by entity type and by assessment method (internal, statutory, third‑party). It also provides the assessment period, the criteria used, and any exclusions with justification. A common gap is omitting the breakdown of assessment methods, which prevents assurers from verifying that the required mix of internal and external reviews was met.
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-E14 against a real client
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