What SEBI asks, verbatim
Details of performance and career development reviews of employees and workers
For employees and workers (permanent and other than permanent, by gender): total count and number/percentage receiving performance and career development reviews. 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 112.
In plain English
The company must show how many employees and workers, split by gender and by permanent or non‑permanent status, had performance and career development reviews in the current and previous fiscal year. It should give the total number and the percentage of those who received a review. This data usually comes from the HR performance‑review system.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total headcount of employees and workers (permanent and non‑permanent) by gender for the current and previous fiscal year, followed by the exact number and percentage of those who received a formal performance review and a separate number and percentage who received a career development review. The data must be presented in a tabular format with clear footnotes explaining the review process, frequency, and any changes in policy between years. A common gap is omitting the distinction between permanent and non‑permanent staff or failing to provide gender‑segmented figures, which prevents assurers from verifying compliance with the granularity requirement.
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-E9 ask for?
The company must show how many employees and workers, split by gender and by permanent or non‑permanent status, had performance and career development reviews in the current and previous fiscal year. It should give the total number and the percentage of those who received a review. This data usually comes from the HR performance‑review system.
Is BRSR P3-E9 an Essential or a Leadership indicator?
P3-E9 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-E9?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-E9 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-E9 look like?
A complete, assurance‑ready answer lists the total headcount of employees and workers (permanent and non‑permanent) by gender for the current and previous fiscal year, followed by the exact number and percentage of those who received a formal performance review and a separate number and percentage who received a career development review. The data must be presented in a tabular format with clear footnotes explaining the review process, frequency, and any changes in policy between years. A common gap is omitting the distinction between permanent and non‑permanent staff or failing to provide gender‑segmented figures, which prevents assurers from verifying compliance with the granularity requirement.
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-E9 against a real client
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