What SEBI asks, verbatim
Provide the number of employees / workers having suffered high consequence work-related injury / ill-health / fatalities (as reported in Q11 of Essential Indicators above), who have been rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment
For employees and workers: total number affected and number rehabilitated/placed in suitable employment (or family members placed). 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 119.
In plain English
Report how many workers had serious injuries, illnesses, or died in the last year, and how many of those who survived were helped back into a job that fits them or had a family member given a suitable job. Use the numbers from the company’s own injury and rehabilitation records. Provide the figures for the current year and the previous year.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of employees and workers who suffered high‑consequence injuries, illnesses or fatalities for the current and previous fiscal year, followed by the exact count that were rehabilitated and placed in suitable employment or whose family members were placed in suitable employment. The disclosure should break the figures down by gender, age group and job category, and provide the time taken to achieve placement, with a brief explanation of the rehabilitation process and any support services used. A common gap is omitting the family‑placement data or failing to provide the granular breakdowns that assurers require for audit trail verification.
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-L3 ask for?
Report how many workers had serious injuries, illnesses, or died in the last year, and how many of those who survived were helped back into a job that fits them or had a family member given a suitable job. Use the numbers from the company’s own injury and rehabilitation records. Provide the figures for the current year and the previous year.
Is BRSR P3-L3 an Essential or a Leadership indicator?
P3-L3 is a Leadership indicator, so it is voluntary. Leadership indicators apply to companies that have been filing BRSR for three or more years, or that are in the top 1000 listed companies. A first-time filer can leave it out.
Who inside the company holds the data for P3-L3?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-L3 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-L3 look like?
A complete, assurance‑ready answer lists the total number of employees and workers who suffered high‑consequence injuries, illnesses or fatalities for the current and previous fiscal year, followed by the exact count that were rehabilitated and placed in suitable employment or whose family members were placed in suitable employment. The disclosure should break the figures down by gender, age group and job category, and provide the time taken to achieve placement, with a brief explanation of the rehabilitation process and any support services used. A common gap is omitting the family‑placement data or failing to provide the granular breakdowns that assurers require for audit trail verification.
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-L3 against a real client
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