What SEBI asks, verbatim
Membership of employees and workers in association(s) or Unions recognised by the listed entity
For employees and workers (permanent and other than permanent, by gender): total count and number/percentage who are part of association(s) or Union. Disclose 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 110.
In plain English
Report how many of your employees and workers belong to a union or recognised association, broken down by gender and by permanent or other staff. Give the total numbers and the percentage for the current year and the previous year. The data usually comes from your HR or payroll records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of employees and workers, broken down by permanent and non‑permanent status and by gender, for both the current and prior fiscal year. It then provides the exact count and percentage of those individuals who are members of a recognised association or union, again disaggregated by the same categories. A common gap is failing to include the non‑permanent workforce or to report the data separately for each gender, which prevents assurers from verifying the completeness of the disclosure.
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-E7 ask for?
Report how many of your employees and workers belong to a union or recognised association, broken down by gender and by permanent or other staff. Give the total numbers and the percentage for the current year and the previous year. The data usually comes from your HR or payroll records.
Is BRSR P3-E7 an Essential or a Leadership indicator?
P3-E7 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-E7?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E7 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-E7 look like?
A complete, assurance‑ready answer lists the total number of employees and workers, broken down by permanent and non‑permanent status and by gender, for both the current and prior fiscal year. It then provides the exact count and percentage of those individuals who are members of a recognised association or union, again disaggregated by the same categories. A common gap is failing to include the non‑permanent workforce or to report the data separately for each gender, which prevents assurers from verifying the completeness of the disclosure.
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-E7 against a real client
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